Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the adequacy of the (a) accessibility and (b) convenience of (i) setting up and (ii) using the Government Gateway.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government Gateway is continuously monitored for availability and performance. It complies with Government Digital Service standards, including accessibility standards. An accessibility assessment in June 2023 found it fully compliant with the Web Content Accessibility Guidelines version 2.1 AA.

The service is available 24/7, making it highly accessible. Setting up an account requires only an email address, but identity verification is needed for accessing certain services. Identity verification can be done using a passport, driving license, or other knowledge-based evidence.

The process aims to balance ease of use with the need to protect personal information and prevent fraud.

Gov.UK One Login (including face-to-face verification) will gradually replace Government Gateway starting Winter 2025.

HMRC provides alternative channels for users who cannot access services digitally, such as telephone and written communication.

Question to the HM Treasury:

To ask His Majesty's Government what consideration they have given to modifying their plans set out in the 2024 Autumn Budget to encourage greater investment and growth.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government is committed to delivering a decade of national renewal by fixing the foundations of the economy and rebuilding Britain, making every part of the country better off. The growth mission is the central mission of the Government. Through the growth mission, the Government is restoring economic stability, increasing investment, and reforming the economy to drive up prosperity and living standards across the UK.

The Government has made significant progress on its plan for growth. The Autumn Budget 2024 fixed the foundations of our economy by putting in place measures to support economic and fiscal stability. It also set out that the government will invest over £35 billion in economic infrastructure in 2025-26 to get Britain moving and spur regional growth. The OBR judged that policies announced at the Autumn Budget 2024 will, if sustained, permanently increase the size of the economy in the long term. The Government is committed to working further and faster to secure growth, which is why the Chancellor recently announced her support for a third runway at Heathrow and plans to deliver the Oxford-Cambridge Growth Corridor.

Question to the HM Treasury:

To ask His Majesty's Government, further to the answers by Lord Livermore on 13 March (HL Deb cols 812–13), who leads the Infrastructure and Projects Authority; and what is its remit.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Infrastructure and Projects Authority (IPA) is currently led by Nick Smallwood. Nick Smallwood will be stepping down at the end of March 2025.

The IPA works across Government to support the successful delivery of all types of major projects, ranging from railways, roads, schools, hospitals and housing, to energy, telecommunications, defence, IT and major transformation programmes. The IPA’s Mandate can be found on gov.uk: https://www.gov.uk/government/publications/infrastructure-and-projects-authority-mandate.

On the 1 April 2025, the functions of the IPA will be taken over by the National Infrastructure and Service Transformation Authority (NISTA), which will combine the functions of the IPA and the National Infrastructure Commission. NISTA will be led by Jean-Christophe Gray until a permanent CEO is appointed.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of planned changes to (a) income and (b) inheritance tax on people who inherit more than £1 million.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Inheritance tax is a wealth transfer tax charged on the estate (the property, money, and possessions) of someone who has died. In the latest available tax year (2021-22), 4.39% of all UK deaths were liable to inheritance tax.

The tax liability is on the estate and not the beneficiary of any inherited assets. As such, HMRC does not collect information on the beneficiaries of estates, as it has no reason to do so.

The Government announced several reforms to inheritance tax at Autumn Budget 2024. The Government’s analysis of these reforms is based on the number of estates expected to pay more inheritance tax. More information is available in the various policy papers published alongside the Budget: https://www.gov.uk/government/publications/autumn-budget-2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Office for Value for Money was consulted on the recently advertised remuneration package of the National Security Adviser.

Answered by Darren Jones - Chief Secretary to the Treasury

The OVfM has an immediate focus on supporting value for money decisions surrounding the spending review, including developing efficiency targets and plans, scrutinising investment proposals and conducting VfM studies. It will also recommend system reforms. It is not a requirement to consult the OVfM on salary cases.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to make an assessment of the potential impact of the application of VAT to private school fees on the long-term finances of (a) private and (b) state education sectors.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published a detailed costing note and Tax Impact and Information Note (TIIN) assessing the impacts of applying VAT to private school fees, including impacts on private schools and state schools: Private school fees — VAT measure - GOV.UK

How to fund VAT costs is a commercial decision for individual schools. The Government estimates that private school fees will increase by around 10% on average.

The number of children in independent schools has remained steady despite c75% real terms increase in average private school fees since 2000. The Government estimates that, in the long-term steady state, there will be 35,000 additional pupils in the state school sector, which is less than 0.5% of all state schools. Based on average 2024 to 2025 per-pupil spending in England, the government expects the revenue costs of pupils entering the state sector as a result of the VAT policy across the UK to steadily increase to a peak of around £270 million per annum after several years. In comparison, the Government estimates that the policy will raise over £1.7bn per annum by 2029/30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of threshold for the payment of Inheritance Tax on families with assets worth over £1 million.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Inheritance tax is a wealth transfer tax charged on the estate (the property, money, and possessions) of someone who has died. In the latest available tax year (2021-22), 4.39% of all UK deaths were liable to inheritance tax.

The tax liability is on the estate and not the beneficiary of any inherited assets. As such, HMRC does not collect information on the beneficiaries of estates, as it has no reason to do so.

The Government announced several reforms to inheritance tax at Autumn Budget 2024. The Government’s analysis of these reforms is based on the number of estates expected to pay more inheritance tax. More information is available in the various policy papers published alongside the Budget: https://www.gov.uk/government/publications/autumn-budget-2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will take steps to support people to access Government Gateway accounts without physical documentation.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Where a customer does not have a driving license or passport, dependent on what records exist for that customer, they can use the following evidence items to prove their identity using Government Gateway:

• Self-Assessment – (If record available) This is a knowledge-based question based on previous tax records.

• Credit Reference – These are knowledge-based questions based on 3rd party credit reference records.

• Tax Credits – (If record available) This is a knowledge-based question based on previous tax records.

If a user is unable to provide sufficient evidence to prove their identity online, they can contact the relevant department (e.g. HMRC or DWP) directly by telephone, post, or face to face (DWP Only).

There are no plans to improve or add additional options to Government Gateway to enable people to prove their identity – instead additional methods to prove identity will be provided by Gov.UK One Login (including face-to-face verification) which will gradually replace Government Gateway starting Winter 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to improve support available for people to (a) access and (b) use Government Gateway accounts.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Government Gateway is easy to access and use. It is available 24 hours a day, all year round. For the period April 2024 to March 2025, it had over 56 million active accounts and was used 434.9 million times to access Government Digital Services.

HMRC provides a user-tested online service for setting up accounts on Government Gateway. Users have three attempts to prove their identity, with dynamic guidance provided after each attempt.

Dedicated customer technical support is available via online form, email, and telephone.

GOV.UK One Login (including face-to-face verification) will gradually replace Government Gateway starting Winter 2025. Plans are in place to ensure effective support during the transition.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Office for Value for Money was consulted on the recently advertised remuneration package for the National Armaments Director.

Answered by Darren Jones - Chief Secretary to the Treasury

The OVfM has an immediate focus on supporting value for money decisions surrounding the spending review, including developing efficiency targets and plans, scrutinising investment proposals and conducting VfM studies. It will also recommend system reforms. It is not a requirement to consult the OVfM on salary cases.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 February 2025 to Question 29957 on Bank Services and Banking Hubs, if her Department will direct the Financial Conduct Authority to require the creation of banking hubs in new towns without banking services.

Answered by Emma Reynolds - Economic Secretary (HM Treasury)

Banking has changed significantly in recent years with many customers benefiting from the ease and convenience of remote banking. However, the Government understands the importance of face-to-face banking to communities and high streets in new towns and across the UK 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 220 hubs have been announced so far, and over 135 are already open.

The Financial Services and Markets Act 2023 granted the Financial Conduct Authority (FCA) the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. Under the FCA’s regime, LINK, the operator of the UK’s largest ATM network, is responsible for undertaking access to cash assessments. When a cash access facility such as a bank branch closes, or if LINK receives a request directly from a community, including in new towns, LINK independently assesses a community’s access to cash needs and can recommend a new service, such as a banking hub.

A community request can be submitted to LINK via its website.

Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking and via the Post Office.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to tackle cryptocurrency fraud.

Answered by Emma Reynolds - Economic Secretary (HM Treasury)

Fraud is the most common crime in the UK and the Government takes this issue very seriously. That is why we are committed to updating and expanding the UK fraud strategy to tackle the full range of threats. We are working with law enforcement and industry to reduce fraud and better protect the public and businesses from this devastating crime.

Further, the Financial Conduct Authority commenced enforcement of the cryptoassets financial promotion regime in October 2023. This requires firms to ensure that promotions for cryptoasset products and services are fair, clear and not misleading; meaning cryptoasset promotions are now held to the same standards financial services products with similar risk.

The Government is also proceeding to introduce a comprehensive UK financial services regulatory regime for cryptoassets, and intends to bring forward legislation for this as soon as possible this year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many complaints her Department has received on the difficulty of (a) accessing and (b) using the Government Gateway.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC has 56 million active users of Government Gateway, who successfully used Government Gateway 435m times for the period 1 April 2024 – 14 March 2025. In the same period HMRC received 472 complaints in respect of accessing and/or using the service.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of providing tax breaks to employers who train apprentices.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Employers of those under the age of 21 and apprentices under the age of 25 already receive 100% employer National Insurance relief on salaries up to £50,270.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the amount of money lost by people in the UK to cryptocurrency fraud since 2019.

Answered by Emma Reynolds - Economic Secretary (HM Treasury)

The Financial Conduct Authority’s most recent consumer research publication provides indications of the levels of cryptoasset related fraud in the UK. This research is available online at: https://www.fca.org.uk/publication/research-notes/cryptoasset-consumer-research-2024-wave-5.pdf.

The Government take these fraud risks very seriously, and that is why it is proceeding with proposals to introduce a comprehensive UK financial services regulatory regime for cryptoassets.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to Inheritance Tax at the Autumn Budget 2024 on costs to pension scheme administrators.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes from 6 April 2027.

A technical consultation was published at Autumn Budget 2024 on the proposal for pension scheme administrators to become liable for reporting and paying any inheritance tax due on pensions. The consultation concluded on 22 January 2025 and the responses are being considered. 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 His Majesty's Government how much they have spent to date on defending the imposition of VAT on private school fees against legal challenge.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

It would not be appropriate for me to comment on any aspect of ongoing litigation, in part to avoid any risk of prejudicing those proceedings.

Ending the VAT exemption for private schools will raise £1.7bn per annum by 2029/30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered (a) removing the tapering-off of the personal allowance and (b) reducing the threshold for the additional rate of tax.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The withdrawal of the Personal Allowance affects those with income over £100,000 a year, reducing by £1 for every £2 above this threshold until it is fully withdrawn at £125,140.

The additional rate threshold of income tax is currently £125,140, following its reduction from £150,000 in Autumn 2022. The Government remains committed to maintaining strong public finances and ensuring those on higher incomes contribute a fair share.

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 findings of the report by the Music Venue Trust entitled Annual Report 2024, published on 24 January 2025, on the potential impact of the reduction in business rate relief on (a) grassroots music venues and (b) jobs.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues, with rateable values below £500,000 from 2026-27. This permanent tax cut will ensure that they benefit from much needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above.

In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.

The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. As set out above, the Government intends to introduce permanently lower tax rates for RHL properties from 2026-27.

The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if the Department will make an assessment of the potential impact of reducing Business Rate Relief from 75% to 40% on Grassroots Music Venues.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues, with rateable values below £500,000 from 2026-27. This permanent tax cut will ensure that they benefit from much needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above.

In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.

The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. As set out above, the Government intends to introduce permanently lower tax rates for RHL properties from 2026-27.

The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 March 2025 to Question 34130 on Fossil Fuels, what assessment she has made of the adequacy of the World Trade Organisation definition of fossil fuel subsidies; and if she will make it her policy to use this definition.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The UK follows the International Energy Agency’s (IEA) definition of a fossil fuel subsidy. The IEA defines a fossil fuel subsidy as government action that lowers the effective cost for fossil fuels paid by consumers to below world market prices.

There are other internationally used definitions for fossil fuel subsidies, including the World Trade Organization definition, which include measures that do not reduce consumer prices below world market levels. However, such definitions classify measures as support without reference to the purpose for which they were first put in place or their economic or environmental effects.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what her Department's timetable is for (a) implementing and (b) publishing further information on its policy to bring unused pension funds and death benefits under an individual’s estate for inheritance tax purposes.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes from 6 April 2027.

A technical consultation was published at Autumn Budget 2024 on the proposal for pension scheme administrators to become liable for reporting and paying any inheritance tax due on pensions. The consultation concluded on 22 January 2025 and the responses are being considered. The Government will publish a response document and draft legislation for these changes later this year.

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 increase to employer National Insurance contributions on fire and rescue services; and whether her Department has plans to provide additional funding to cover such costs.

Answered by James Murray - Exchequer Secretary (HM Treasury)

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 rate of employer NICs will increase from 13.8% to 15% and the per-employee threshold at which employers start to pay National Insurance (the Secondary Threshold) will be reduced to £5,000.

At the provisional Local Government Finance Settlement, the government announced an additional £515 million of support for local government to manage the impact of changes to employer NICs announced at the Autumn Budget.

Fire and rescue authorities will receive a share of the overall funding provided to local government.

Payments will be not be ringfenced to allow funding to be used across direct, commissioned, and externally provided local services.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many Government Procurement cards have been issued to staff in her private office.

Answered by James Murray - Exchequer Secretary (HM Treasury)

2 Government Procurement cards have been issued to Private Office staff.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of (a) business rates and (b) employment costs increases on the beer and pub sector.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27, which will benefit almost all pubs in England. We intend to fund this by introducing a higher multiplier on the most valuable properties. The multiplier rates will be confirmed at Autumn Budget 2025.

During the interim period, for 2025-26, RHL businesses will receive a 40 per cent relief on their business rates up to a cash cap of £110,000 per business, and the tax multiplier applied to small properties will be frozen. Under the previous government, RHL relief was due to end entirely in April 2025, and so by extending it, the Government has saved the average pub, with a ratable value of £16,800, over £3,300.

In recognition of the economic and social importance of pubs, and the wider “on trade”, the Government is cutting duty on qualifying draught products – approximately two-thirds of the alcoholic drinks sold in pubs. This reduces businesses’ total duty bill by up to £100 million a year and increases the duty differential between products from 9.2 per cent to 13.9 per cent.

The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.

Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions.  Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

Turning to employment costs, 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 employers which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of businesses with NICs liabilities either gain or see no change next year.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November 2024.

The National Minimum Wage and National Living Wage rates are set on the independent and expert advice of the Low Pay Commission (LPC).

By seeking expert and independent advice from the LPC when setting the minimum wage rates, the Government is able to ensure that the right balance is struck between the needs of workers, affordability for businesses and the impact on the economy.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of changes to the (a) Small Business Multiplier and (b) Standard Multiplier on business sustainability in the beer and pub sector.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above.

The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.

Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to ensure that large corporations pay the correct amount of tax.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HM Revenue and Customs’ (HMRC) Large Business team manages the tax compliance of the UK’s 2,000 largest businesses through a resource intensive Customer Compliance Manager (CCM) model because their tax at stake, their size and complexity mean that this is the most cost-effective way of ensuring they pay the right amount of tax. This approach is in line with international best practice on cooperative compliance.

CCMs are senior, highly trained compliance professionals, who lead teams of skilled specialists to scrutinise HMRC’s large business customers. This gives an in-depth knowledge of the business and the economic and commercial environment in which it operates, its appetite for tax planning and its internal governance, which allows HMRC to effectively identify and tackle tax compliance risk and ensure the right amount of tax is paid.

The UK Tax Gap in 2022 to 2023 (Measuring Tax Gaps 2024 Edition) was £39.8bn or 4.8% of total theoretical tax liabilities. The element of the Tax Gap relating to large businesses in 2022 to 2023 was £4.3bn (or 0.5% of the UK’s total theoretical liabilities) decreasing from £7.4bn (or 1.7% of the UK’s total theoretical liabilities) in 2005 to 2006. Whilst the UK tax gap for large businesses remains low (the latest figures showing this customer segment pays over 99% of its theoretical liabilities), HMRC continues to take a risk-based approach, focusing resources to close the Tax Gap.

HMRC subjects large businesses to an exceptional level of scrutiny, investigating around half of the UK’s largest businesses at any given time

As of 31 March 2024, HMRC’s tax under consideration for large businesses was £44.9 billion. Tax under consideration is an estimate of the amount at stake in open enquiries, which demonstrates that HMRC is very actively challenging large businesses on tax that may be due.

During 2023 to 2024, by effectively policing the tax rules as they apply to large businesses, HMRC successfully achieved compliance yield of £11.4bn

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to make an assessment of the potential impact of off-payroll working IR35 reforms on (a) self-employed workers and (b) small businesses.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The off-payroll working rules, also known as IR35, do not apply to the genuinely self employed. They are designed to ensure that individuals working like employees but through their own company, pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.

On 27 February 2025, HMRC published updated internal analysis on the impacts of the 2021 reform.

HMRC has previously published external research looking at the impacts of the reform to the off-payroll working rules in the private and voluntary sectors, which were introduced in April 2021.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the cost to the (a) housebuilding and (b) construction industry of her proposed changes to the level of employer National Insurance contributions.

Answered by James Murray - Exchequer 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, if she will make an estimate of the amount of corporation tax lost due to tax (a) evasion and (b) avoidance during the current financial year to date.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HM Revenue and Customs (HMRC) estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap statistics are published annually. The latest estimates are available at: Measuring tax gaps 2024 edition: tax gap estimates for 2022 to 2023 - GOV.UK (www.gov.uk).

In the tax year 2022 to 2023 the tax gap for Corporation Tax gap was 13.9% of the total theoretical Corporation Tax liability, or £13.7 billion in absolute terms. The amount of the Corporation Tax gap in 2022 to 2023 due to evasion is estimated to be around £2.9 billion, and due to avoidance, around £1.0 billion.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, in which financial year the current budget was last in surplus.

Answered by Emma Reynolds - Economic Secretary (HM Treasury)

The last financial year for which the current budget was in surplus was 2018-19, when there was a surplus of £0.8 billion. This was the only surplus since 2001-02, when the current budget was in surplus by £6.9 billion.

The OBR has today forecast that the current budget will be in surplus by £6.0 billion in 2027-28, £7.1 billion in 2028-29, and £9.9 billion in 2029-30.

This information is available in the Public Sector Finances publication, published by the Office for National Statistics and the Office for Budget Responsibility’s March Economic and Fiscal Outlook published on 26 March.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the Office for Budget Responsibility's methodology for understanding fiscal multipliers.

Answered by Emma Reynolds - Economic Secretary (HM Treasury)

The independent Office for Budget Responsibility (OBR) is responsible for preparing forecasts for the UK economy and public finances. This includes an assessment of the impact of government policies, where the OBR regularly reviews and publish papers on its approach.

The OBR assesses the demand side impacts of policy using multipliers – these estimate the impact on real GDP from government policy. The OBR’s multiplier framework is described in Dynamic scoring of policy measures in OBR forecasts.

The OBR also takes account of how specific policies affect the supply side of the economy. This approach is set out in Forecasting potential output - the supply side of the economy.

The OBR have also recently published a new framework for assessing public investment which can be found in the OBR’s Discussion Paper No. 5: Public investment and potential output. This framework was used in the Autumn Budget 2024, where the OBR judged the increase in departmental capital spending would directly raise potential output by 1.1 percent by 2073-74.

The Chancellor and OBR Budget Responsibility Committee speak regularly, and there is an ongoing dialogue at official level on a range of issues. This includes the OBR’s approach to preparing forecasts for the UK economy and public finances.

The OBR committed to reviewing their demand multipliers in their most recent forecast, published on Wednesday 26^th March 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether (a) she and (b) her officials have had discussions with Natwest Bank on fixed rate loans for small and medium-sized businesses taken out in the 2008 period.

Answered by Emma Reynolds - Economic Secretary (HM Treasury)

The Government regularly engages with a range of stakeholders across the financial services landscape, and it is important that communication can take place in a free and frank way.

Officials and Ministers frequently engage with NatWest, as one of the UK's largest banks on a range of topics, including matters relating to SME lending.

Question to the HM Treasury:

To ask His Majesty's Government, further to the answers by Lord Livermore on 13 March (HL Deb cols 813–14), who sits on the British Infrastructure Taskforce; and what are its terms of reference.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Meetings of the British Infrastructure Taskforce are convened by the Chancellor of the Exchequer, to help boost investment in infrastructure and drive growth nationwide. The Taskforce is attended by some of the UK’s largest financial services companies.

The Infrastructure and Projects Authority (IPA) is the government’s centre of expertise for infrastructure and major projects. The IPA leads the project delivery and project finance professions across government. The IPA supports the successful delivery of all types of major projects; ranging from railways, schools, hospitals and housing, to defence, IT and major transformation programmes. These functions, along with those of the National Infrastructure Commission, will move to the National Infrastructure and Service Transformation Authority (NISTA) on 1 April 2025.

NISTA will bring oversight of strategy and delivery into one organisation, developing and implementing our ten-year infrastructure strategy in conjunction with industry, while driving more effective delivery of infrastructure across the country. Alongside existing assurance mechanisms, NISTA will have an enhanced role in supporting major projects, including validating business cases prior to HM Treasury funding approval.

Question to the HM Treasury:

To ask His Majesty's Government how the British Infrastructure Taskforce and the Infrastructure and Projects Authority interact and ensure that government infrastructure projects (1) are delivered on time, and (2) provide value for money.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Meetings of the British Infrastructure Taskforce are convened by the Chancellor of the Exchequer, to help boost investment in infrastructure and drive growth nationwide. The Taskforce is attended by some of the UK’s largest financial services companies.

The Infrastructure and Projects Authority (IPA) is the government’s centre of expertise for infrastructure and major projects. The IPA leads the project delivery and project finance professions across government. The IPA supports the successful delivery of all types of major projects; ranging from railways, schools, hospitals and housing, to defence, IT and major transformation programmes. These functions, along with those of the National Infrastructure Commission, will move to the National Infrastructure and Service Transformation Authority (NISTA) on 1 April 2025.

NISTA will bring oversight of strategy and delivery into one organisation, developing and implementing our ten-year infrastructure strategy in conjunction with industry, while driving more effective delivery of infrastructure across the country. Alongside existing assurance mechanisms, NISTA will have an enhanced role in supporting major projects, including validating business cases prior to HM Treasury funding approval.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Crown Estate charges private businesses (a) lease fees and (b) royalty fees on profits.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Crown Estate as a landowner charges occupiers/tenants, which can be private businesses, rent in accordance with their lease agreements.

In some cases, the rent structure under The Crown Estate’s leases can include a turnover rent element whereby the amount of rent charged is either a percentage of the occupier/tenant’s turnover made at the leased property or the higher of fixed rent and a percentage of the occupier/tenant’s turnover at the leased property. These rent structures are commonly used in the retail market. Royalty fees are used in certain specific situations within a lease structure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will undertake an investigation into the Financial Conduct Authority's regulation of Collateral (UK) Limited.

Answered by Emma Reynolds - Economic Secretary (HM Treasury)

The conduct of Collateral’s Directors was plainly unacceptable, as evidence by their conviction for fraud and the criminal sentence that they are now serving.

More widely, the Government does not have plans to commence an investigation into the Financial Conduct Authority's regulation of Collateral.

The FCA has investigative and enforcement powers of its own and has already commenced investigations into particular peer-to-peer lenders, certain of which are ongoing.

In the case of Collateral specifically, the FCA has undertaken an internal investigation already, including into its own role – the outcome of which is publicly available.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 24 March 2025 to Question 39774, what assessment she has made of the medium-long term impact of the closure of (a) grassroots and (b) cultural nightlife businesses on tax revenue.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is creating a fairer business rates system that protects the high street. That is why we have announced our intention to introduce permanently lower rates for high street RHL properties, with rateable values below £500,000, from 2026-27, which we intend to fund through a higher rate for high-value properties (those with a rateable value of £500,000 and above).

Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we have prevented the current RHL relief from ending in April 2025, extending it for one year to ensure that over 250,000 RHL properties see a full 40 per cent reduction on their liability, and we have frozen the small business multiplier. Taken together with small business rates relief, freezing the small business multiplier has protected over one million properties from inflationary bill increases.

To recognise the economic and cultural importance of British pubs, the government also announced a duty cut on 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.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increases to employer's National Insurance contributions on the (a) hospitality and (b) leisure sectors in Surrey Heath constituency.

Answered by James Murray - Exchequer 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.

Estimates of the impact on businesses in Surrey Heath 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, whether her Department has considered introducing a small levy on imported sugar; and if she will make an assessment of the potential impact of such a levy on (a) tariff revenues following the suspension of Ukrainian sugar tariffs and (b) incentives in the food and beverage industry to transition to sweeteners.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The UK already has significant tariffs on UK sugar imports which are imported via the Most Favoured Nation route. These are £280 per tonne for cane sugar for refining and £350 per tonne for other types of sugar. They are, other than in exceptional circumstances, effectively prohibitive to imports via this route and instead imports come from jurisdictions with preferential access. The government has no plans to introduce tariffs on imports from countries which have preferential access into the UK market.

The government recognises the harms caused by high sugar intake and took steps at Autumn Budget 2024 to ensure the Soft Drinks Industry Levy (SDIL) remains effective and fit-for-purpose. The levy will be increased, over the next five years to reflect inflation since 2018.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the number of farmers which will be affected by upcoming changes to (a) Agriculture Property Relief and (b) Business Property Relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

I refer the Honourable Member to the PQ referenced UIN 29306 published on 5^th February 2025 at: https://questions-statements.parliament.uk/written-questions/detail/2025-02-05/29306

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the Autumn Budget 2024 on business confidence in Aldridge-Brownhills constituency.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Recent surveys from EY, PwC and Lloyds Bank show overall business and investor confidence is rising.

The Government has taken significant steps to support rural businesses. We are investing £5 billion in broadband connectivity which will support growth in rural areas across the UK. We confirmed over £650 million of funding for local transport beyond City Region Sustainable Transport Settlements in 2025-26 to ensure that transport connections improve in our towns, villages and rural areas.

We have also committed £5 billion for the farming budget over two years – which includes the largest ever amount of funding directed at sustainable food production and nature’s recovery in our country’s history.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to engage with the public to explain the (a) need and (b) sources of funding for large infrastructure projects near local communities to grow the economy.

Answered by Darren Jones - Chief Secretary to the Treasury

National Policy Statements set out the need for the development of Nationally Significant Infrastructure Projects and the Government's policy for meeting that need. NPSs provide clarity, certainty and transparency on Government policy for scheme promoters, the planning inspectorate, decision makers and the wider public.

As part of this government’s growth agenda, we will publish a cross-cutting 10-year infrastructure strategy, which will communicate to the public our approach to housing, economic and social infrastructure. The government has committed to delivering an infrastructure pipeline to provide a clear sense of the government’s long-term infrastructure priorities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent discussions she has had with the Northern Ireland Executive on the National Wealth Fund investment in Northern Ireland.

Answered by Darren Jones - Chief Secretary to the Treasury

HM Treasury ministers and officials engage regularly with the Northern Ireland Executive. The Chancellor met the First Minister and Deputy First Minister of Northern Ireland on 12 September 2024 and discussed how to deliver economic growth in Northern Ireland.

The Northern Ireland Executive were consulted at official level on the Statement of Strategic Priorities to the National Wealth Fund, issued on 19 March 2025, which commits to work collaboratively with the Northern Ireland Executive to ensure that the benefits of investment are felt in all four nations of the UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent discussions she has had with the Secretary of State for Work and Pensions on financial support for disabled people.

Answered by Darren Jones - Chief Secretary to the Treasury

I regularly engage with the Secretary of State for Work and Pensions and other Cabinet colleagues on a range of issues, including support for disabled people. The Secretary of State recently launched the Pathways to Work Green Paper which set out government plans to support disabled people into work through a significant investment in employment support, and reform the health and disability benefits to make the system more pro work.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Prime Minister's Oral Statement of 25 February 2025 on Defence and Security, Official Report, columns 631-634, if she will provide a breakdown of the funding sources for the proposed increase in defence spending.

Answered by Darren Jones - Chief Secretary to the Treasury

The Prime Minister’s announcement in February is fully funded - we are reducing ODA to the equivalent of 0.3% of GNI to fund the additional spend required to ensure we reach 2.5% of GDP on defence spending in 2027-28.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the Autumn Budget 2024 on business confidence in rural communities.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Recent surveys from EY, PwC and Lloyds Bank show overall business and investor confidence is rising.

The Government has taken significant steps to support rural businesses. We are investing £5 billion in broadband connectivity which will support growth in rural areas across the UK. We confirmed over £650 million of funding for local transport beyond City Region Sustainable Transport Settlements in 2025-26 to ensure that transport connections improve in our towns, villages and rural areas.

We have also committed £5 billion for the farming budget over two years – which includes the largest ever amount of funding directed at sustainable food production and nature’s recovery in our country’s history.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she hold discussions with HMRC on the potential merits of extending terms for the collection of taxes from businesses; and if she will make an assessment of the potential impact of doing so on working capital for businesses.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC takes its responsibility seriously to make sure that individuals and businesses who can pay, do so on time. Where taxpayers need additional support, they can enter into payment arrangements with HMRC, allowing taxpayers to pay their tax, including VAT and PAYE, via instalments.

Companies pay Corporation Tax nine months and one day after the end of the accounting period, or in quarterly payments if they are a large company.

At the Spring Statement the Government announced further measures to close the tax gap, to ensure more taxpayers pay the tax they owe.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 March 2025 to Question 38944, if she will make an estimate of the proportion of people aged over 66 years old working (a) part time and (b) full time who paid income tax in the last financial year.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The information is not available. HMRC does not hold complete information on hours worked in an employment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent estimate her Department has made of the contribution of the (a) brewery, (b) distillery and (b) pub sector to the UK economy in the 2024-25 financial year.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Pubs, brewers and distillers make a significant contribution to our economy, which is recognised in the tax system. According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were a) 14,000 people employed in distilling, rectifying and blending of spirits, b) 21,000 people employed in the manufacture of beer and c) 474,000 people employed in public houses and bars across Great Britain.

At Autumn Budget, the Chancellor announced a duty cut 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%.

The government will also consult on ways to encourage small brewers to retain and expand their access to UK pubs, maximising drinkers’ choice and local economies, including through provisions to enable more ‘guest beers’. Generosity of the discount available for small producers has also been increased.

Regarding Business Rates, the Chancellor confirmed her intention to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values below £500,000, including pubs, from 2026-27. In the interim, the Government extended the current RHL relief for one year at 40%, up to a cash cap of £110,000 per business and freeze the small business multiplier for 2025-26.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what fiscal steps her Department is taking to support the growth of the (a) beer and (b) pub sector.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Pubs, brewers and distillers make a significant contribution to our economy, which is recognised in the tax system. According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were a) 14,000 people employed in distilling, rectifying and blending of spirits, b) 21,000 people employed in the manufacture of beer and c) 474,000 people employed in public houses and bars across Great Britain.

At Autumn Budget, the Chancellor announced a duty cut 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%.

The government will also consult on ways to encourage small brewers to retain and expand their access to UK pubs, maximising drinkers’ choice and local economies, including through provisions to enable more ‘guest beers’. Generosity of the discount available for small producers has also been increased.

Regarding Business Rates, the Chancellor confirmed her intention to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values below £500,000, including pubs, from 2026-27. In the interim, the Government extended the current RHL relief for one year at 40%, up to a cash cap of £110,000 per business and freeze the small business multiplier for 2025-26.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department has made an assessment of the potential merits of linking stamp duty thresholds to regional house prices.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Stamp Duty Land Tax (SDLT) is a national tax in England and Northern Ireland charged using the same percentage rates across the country. This ensures stable and predictable revenue for the Exchequer while maintaining fairness for taxpayers. The current structure of SDLT ensures that those buying the most expensive properties contribute the most. Linking SDLT thresholds to regional house prices could increase complexity and create distortive effects around borders, impacting property markets.

More broadly, SDLT continues to be an important source of Government revenue, raising around £12 billion each year to help pay for the essential services the Government provides. Any reforms to SDLT would have to carefully consider impacts on the Exchequer alongside administrative costs and simplicity for the taxpayer. The Government keeps all taxes under review as part of the usual tax policy making process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will remove VAT on (a) labour and (b) materials for restoration work on listed buildings.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has no plans to remove VAT on restoration work on listed buildings.

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 Department for Culture, Media and Sport administer the Listed Places of Worship Grant Scheme. This provides grants towards VAT paid on repairs and maintenance to the nation's listed places of worship.

The Government keeps all tax policy under review, and any decisions on tax policy will be announced at fiscal events in the context of the overall public finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to provide support to small businesses to offset increases to employer National Insurance contributions.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has taken difficult but necessary decisions to deliver long-term growth. Fixing the public finances is critical to creating long-term stability in which businesses can invest and thrive.

The Government decided to protect the smallest businesses from the changes to employer National Insurance Contributions (NICs) by increasing the Employment Allowance from £5,000 to £10,500. This means that next year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change. It means employers will be able to employ up to four full-time workers on the National Living Wage without paying employer NICs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will extend the VAT exemption afforded to adapted motor vehicles for people with disabilities to London’s Black Cabs.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to ensuring support is there for the most vulnerable people in our society. Certain products designed solely for use by a disabled person can qualify for a zero rate of VAT.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £171 billion in 2024/25. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

Another key consideration when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers in the form of lower prices. Evidence suggests that businesses only partially pass on any savings from lower VAT rates and so in some cases, reliefs do not represent good value for money.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to support (a) low and (b) middle-income households with the cost of living.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Living standards, as measured by Real Household Disposable Income per capita, are expected to increase by an annual average of 0.5% over this parliament (Q3 2024 – Q2 2029). This is in stark contrast to the previous parliament which was the worst for living standards growth since ONS records began in 1955.

The Government has set out a Plan for Change, outlining our ambitious yet achievable milestones, including raising living standards in every part of the United Kingdom to ensure working people have more money in their pockets.

Specific actions already taken by the Government include: increasing to the National Living Wage from April 2025; extension of the Household Support Fund and Discretionary Housing Payments in England and Wales in 2025-26; and introduction of a new Fair Repayment Rate from April 2025 to cap debt repayments made through Universal Credit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of changes to employer National Insurance contributions on recruitment by businesses.

Answered by James Murray - Exchequer 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.

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), with a detailed forecast of the economy and public finances.

We acknowledge that, as the OBR set out, this measure will have an impact on labour supply. With all policies considered, the OBR expect the employment level to increase from 33.6 million in 2024 to 34.8 million in 2029.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 4 March to Question 33256 on Revenue and Customs: Telephone Services, (a) what steps her department is taking to decrease the average wait time for calls to be answered by HMRC and (b) what plans she has to prevent customers being directed to digital services and the HMRC app when their case requires an over-the-phone conversation.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC received additional funding last year to recruit more customer service advisers to help improve telephony performance. HMRC recognise the real difficulties that delays on phones cause customers. At the end of last year, performance on helplines had improved and HMRC met their telephony service standard in Quarter Three of 2024-25. They continue to aim to answer calls as quickly as possible but wait times may be longer than usual during busy periods. HMRC publish monthly performance data, including information on their telephony service, which can be found here: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports.

HMRC’s online services and the HMRC app consistently receive high customer satisfaction ratings. However, HMRC know that not all tasks can currently be completed online. The HMRC transformation roadmap, which will be published later this year, will include details about additional digital services that will mean a better experience for taxpayers, agents, and businesses.

In the meantime, HMRC’s helplines remain available to support taxpayers with any queries which cannot be resolved online. HMRC are committed to providing efficient and accessible services to all their customers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed increase in employer National Insurance contributions on high street hair salons.

Answered by James Murray - Exchequer Secretary (HM Treasury)

In order 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 contributions (NICs).

The Government published a Tax Information and Impact Note on 13 November which sets out the impact of the employer NICs changes.

The Government has protected the smallest businesses and charities 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 NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 20 December 2024 to Question 19379 on Marginal Tax Rates, whether she has made an assessment of the potential impact of people earning just under £100,000 (a) working additional hours and (b) receiving a pay rise on the (i) 60% effective marginal rate of taxation and (ii) loss of childcare support.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As set out previously, within the personal tax system, withdrawal of the Personal Allowance affects those with income over £100,000 a year. It was introduced in 2010-11 and occurs gradually, with £1 of allowance lost for every £2 of income above the income limit of £100,000, implying an effective marginal income tax rate of 60 per cent. This reduction continues until the Personal Allowance is completely withdrawn for those with incomes above £125,140.

The Government recognises that because of this, taxpayers with incomes within the taper band face a higher a marginal tax rate and that it introduces some complexity into the tax system. However, removing this would be expensive and regressive.

Families are not eligible for the 30 free hours or tax-free childcare offers if one parent earns over £100,000. The income cap is per person and aligns with an existing boundary in the tax system. This means there is no incentive for the lower earner in the household to reduce their income in order to be eligible.

The Government is committed to managing the public finances in a balanced and responsible way, and this means continuing to target support at those who need it most.

Question to the HM Treasury:

To ask His Majesty's Government how many people are employed by the Crown Estate in Wales.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Crown Estate has a dedicated Cardiff Hub serving as a base for its operations in Wales. On average three members of staff work from the Cardiff hub on a daily basis. However, this number is not representative of the total number of staff who are engaged in Wales matters or otherwise attend the Cardiff hub on a different basis. This is because staff, along with a network of managing agents and other agencies, work flexibly across Wales, Northern Ireland, and England.

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Question to the Department for Education:

To ask the Secretary of State for Education, pursuant to the Answer of 11 March 2025 to Question 35073 on Private Education: VAT, whether her Department has made an assessment of the potential impact of the additional independent school closures over the next three years on trends in the number of (a) teaching and (b) non-teaching staff job losses.

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

As made clear in the HM Treasury impact assessment, the introduction of VAT is anticipated to have extremely limited impact on the number of pupils in private schools. The department has not seen any evidence that contradicts the expectations set out in the government’s impact assessment.

It is a commercial decision for individual schools to decide how they will fund the additional costs around the VAT policy. There are a variety of ways in which a school may choose to do this, including reducing their surpluses or reserves, cutting back on non-essential expenditure and increasing fees.

Question to the Department for Science, Innovation & Technology:

To ask the Secretary of State for Science, Innovation and Technology, what assessment he has made of the potential impact of advanced AI systems on (a) recruitment, (b) performance management and (c) other employment practices; and whether his Department is considering safeguards to reduce this impact.

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

We are already witnessing AI’s impact within the labour market. We are working to harness the benefits that AI can bring – such as productivity gains, rising living standards, and improved worker wellbeing; while mitigating the risks. DSIT has developed guidance for industry on the responsible adoption of AI in recruitment processes, utilising AI assurance techniques.

The Get Britain Working White Paper from DWP, HMT and DfE also sets out how government will address key labour market challenges. We will continue to work closely with these and other government departments through the AI Opportunities Action Plan on this rapidly developing area.

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

To ask the Secretary of State for Environment, Food and Rural Affairs, whether local authorities will be required to spend the full funds generated through the extended producer responsibility scheme on waste (a) management and (b) processing.

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

Local authority grant funding for waste management through MHCLG block grants has not typically been ringfenced, to protect the sustainability and liquidity of local authority finances and protect principles of devolution. The additional income local authorities receive through pEPR is calculated to cover the modelled costs they incur in fulfilling their statutory waste management duties in regard to household packaging waste and should therefore be spent on waste management. We are encouraging local authorities to invest this income into their recycling services in the 2025 financial year. We recognise that packaging producers have a strong interest in ensuring pEPR fees are used to support transition to a circular economy and we are currently exploring options to support this ambition.

For year 1 of pEPR, we have agreed with HM Treasury and MHCLG that pEPR funding will be an additional revenue stream for local authorities. In England, Simpler Recycling introduces new standard for the management of dry recycling. We will focus on engagement with local authorities and encourage the use of this additional funding to help drive investment in additional infrastructure that may be needed to meet these standards.

Question to the Department for Education:

To ask the Secretary of State for Education, pursuant to the Answer of 7 February 2025 to Question 27313 on Private Education: Special Educational Needs, if she will make a separate assessment for SEN pupils.

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

HM Treasury has published a tax information and impact note on applying VAT to independent school fees, which includes pupils with special educational needs.

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

To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the Answer of 2 December 2024 to Question 15988 on Agriculture: Inheritance Tax, on what evidential basis his Department (a) determined that 73% of claims will be for less than £1 million and (b) used to identify the proportion of the remaining 27% of affected estates that are active family-run farms; and what information his Department holds on the proportion of agricultural land sales purchased by (i) large corporations and (ii) investment firms in (A) Scotland and (B) the UK in each of the last five years.

Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)

As referenced in the answer to PQ 15988, 73 per cent (1,264 of 1,730) of claims by estates for agricultural property relief in 2021-22 were for properties valued below £1 million. This is calculated using a table published by HM Treasury using HMRC data in Summary of reforms to agricultural property relief and business property relief, statistical annex (30 October 2024).

According to further analysis of HMRC claims data published by HM Treasury, in 2026/27 the reforms are expected to result in up to 520 of the estates claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax. This means almost three-quarters (1,260 of 1,780) of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. See the Chancellor of the Exchequer’s letter to the Chair of the Treasury Select Committee, Dame Meg Hillier MP: committees.parliament.uk/publications/45691/documents/226235/default/.

Defra has not made an assessment of the proportion of farming businesses that are “family-run farms”. Defra does not hold information on the purchasers of agricultural land. The Government’s assessment relates to claims for agricultural property relief and business property relief. The qualifying conditions for these reliefs are set out in Part 5 of the Inheritance Tax Act 1984.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, what discussions he has had with the Chancellor of the Exchequer on a permanent reduction in business rates for the beer and pub sector.

Answered by Gareth Thomas - Parliamentary Under Secretary of State (Department for Business and Trade)

The Department for Business and Trade engages with His Majesty's Treasury (HMT) at Ministerial and official level on a range of issues, including business rates reform and how this will affect the hospitality sector.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, whether his Department plans to reform business rates for the beer and pub sector.

Answered by Gareth Thomas - Parliamentary Under Secretary of State (Department for Business and Trade)

The Department for Business and Trade engages with His Majesty's Treasury (HMT) at Ministerial and official level on a range of issues, including business rates reform and how this will affect the hospitality sector.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what estimate he has made of the (a) total number of employees and (b) full-time equivalent headcount will be in the civil service by the end of this Parliament; and what the total employment costs for civil servants will be in the same period.

Answered by Georgia Gould - Parliamentary Secretary (Cabinet Office)

The Prime Minister has set out his ambition to deliver long-term, impactful changes to reshape the British state and the Government is taking forward a number of measures to deliver greater efficiency and transformation in the Civil Service. Each department will take a decision on its individual size and shape as per the financial settlement it agrees with HMT in the Spending Review, due for conclusion in June 2025.

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what assessment he has made of the potential impact of the introduction of low benefit-in-kind rates for electric vehicles on carbon emissions since 2020-21.

Answered by Kerry McCarthy - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)

The department has not made a specific assessment of this kind. Transport decarbonisation policy is led by the Department for Transport, while HM Treasury is responsible for strategic oversight of the UK’s tax system. The department continues to work in close collaboration with both, as the Government seeks to decarbonise the UK’s transport networks.

Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government whether they will list all property seized from Russian nationals with assets of more than £1 million in the United Kingdom which has been sold, and the total amount raised; and whether the proceeds have been donated to Ukraine.

Answered by Baroness Chapman of Darlington - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)

Between February 2022 and October 2023, £22.7 billion in frozen funds had been reported to the Office of Financial Sanctions Implementation (OFSI) in relation to the Russia sanctions regime. This is a cumulative total of assets reported as OFSI do not disclose the value of any funds held by particular designated persons or entities. OFSI intends to publish its 2023-2024 Annual Frozen Asset Review this spring 2025.

An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they transferred to HM Treasury.

It would not be appropriate to comment on future designations or the reasons why an individual is not currently designated. The UK does not hold a consolidated list of Russian nationals with more than £1 million in assets.

To date, the UK has sanctioned over 2200 individual and entities under the Russia regulations, over 2000 of which were sanctioned following Russia's illegal invasion of Ukraine.

Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government whether they will list all Russian nationals with more than £1 million in assets in the United Kingdom who are currently not subject to sanctions; and in each case, why any such person is not subject to sanctions.

Answered by Baroness Chapman of Darlington - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)

Between February 2022 and October 2023, £22.7 billion in frozen funds had been reported to the Office of Financial Sanctions Implementation (OFSI) in relation to the Russia sanctions regime. This is a cumulative total of assets reported as OFSI do not disclose the value of any funds held by particular designated persons or entities. OFSI intends to publish its 2023-2024 Annual Frozen Asset Review this spring 2025.

An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they transferred to HM Treasury.

It would not be appropriate to comment on future designations or the reasons why an individual is not currently designated. The UK does not hold a consolidated list of Russian nationals with more than £1 million in assets.

To date, the UK has sanctioned over 2200 individual and entities under the Russia regulations, over 2000 of which were sanctioned following Russia's illegal invasion of Ukraine.

Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government whether they will list all property frozen or seized from any Russian national with assets of more than £1 million in the United Kingdom.

Answered by Baroness Chapman of Darlington - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)

Between February 2022 and October 2023, £22.7 billion in frozen funds had been reported to the Office of Financial Sanctions Implementation (OFSI) in relation to the Russia sanctions regime. This is a cumulative total of assets reported as OFSI do not disclose the value of any funds held by particular designated persons or entities. OFSI intends to publish its 2023-2024 Annual Frozen Asset Review this spring 2025.

An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they transferred to HM Treasury.

It would not be appropriate to comment on future designations or the reasons why an individual is not currently designated. The UK does not hold a consolidated list of Russian nationals with more than £1 million in assets.

To date, the UK has sanctioned over 2200 individual and entities under the Russia regulations, over 2000 of which were sanctioned following Russia's illegal invasion of Ukraine.

Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government whether they will list all Russian nationals with more than £1 million in assets in the United Kingdom who are currently subject to sanctions.

Answered by Baroness Chapman of Darlington - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)

Between February 2022 and October 2023, £22.7 billion in frozen funds had been reported to the Office of Financial Sanctions Implementation (OFSI) in relation to the Russia sanctions regime. This is a cumulative total of assets reported as OFSI do not disclose the value of any funds held by particular designated persons or entities. OFSI intends to publish its 2023-2024 Annual Frozen Asset Review this spring 2025.

An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they transferred to HM Treasury.

It would not be appropriate to comment on future designations or the reasons why an individual is not currently designated. The UK does not hold a consolidated list of Russian nationals with more than £1 million in assets.

To date, the UK has sanctioned over 2200 individual and entities under the Russia regulations, over 2000 of which were sanctioned following Russia's illegal invasion of Ukraine.

Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government whether they will list all Russian nationals with assets of more than £1 million in (1) England, (2) Scotland, (3) Wales, and (4) Northern Ireland.

Answered by Baroness Chapman of Darlington - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)

Between February 2022 and October 2023, £22.7 billion in frozen funds had been reported to the Office of Financial Sanctions Implementation (OFSI) in relation to the Russia sanctions regime. This is a cumulative total of assets reported as OFSI do not disclose the value of any funds held by particular designated persons or entities. OFSI intends to publish its 2023-2024 Annual Frozen Asset Review this spring 2025.

An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they transferred to HM Treasury.

It would not be appropriate to comment on future designations or the reasons why an individual is not currently designated. The UK does not hold a consolidated list of Russian nationals with more than £1 million in assets.

To date, the UK has sanctioned over 2200 individual and entities under the Russia regulations, over 2000 of which were sanctioned following Russia's illegal invasion of Ukraine.

Found: Indo-Pacific, 25 July 2024 100 FCDO, Foreign Secretary visits China, 18 October 2024. 101 HM Treasury

Found: The environment: Water HM Treasury, National Infrastructure Strategy, 25 November 2020 Defra, February

Found: Source: HM Treasury, Spring Budget 2024, Autumn Budget 2024, and Spring Statement 2025 0 20 40 60 80

Found: 2025; and ‘Making work pay: Collective redundancy and fire and rehire’, updated 4 March 2025. 79 HM Treasury

Found: OECD Economic Outlook, Interim Report March 2025, 17 March 2025 2 HM Treasury press release, Government

Found: There are limits to its fee raising powers - the IFR’s budgets will be approved annually by HM Treasury

Found: There are limits to its fee raising powers - the IFR’s budgets will be approved annually by HM Treasury

Found: DWP had to obtain approval from HM Treasury for changes to help manage shortfalls in work coaches that

Found: DWP had to obtain approval from HM Treasury for changes to help manage shortfalls in work coaches that

Found: progress Scheduled: Summer 2025 Topics: Commercial and financial management Departments: HM Treasury

Found: Department for Culture, Media & Sport; the Department for Science, Innovation & T echnology; HM Treasury

Found: Date: 25 Mar 2025 Topics: Commercial and financial management, Private finance Departments: HM Treasury

Found: (HMT).

Found: invested in 100 projects and committed £3.4 billion of the capital that had been allocated to it by HM Treasury

Found: Date: 25 Mar 2025 Topics: Commercial and financial management, Private finance Departments: HM Treasury

Found: part of the department's treasury control line, with these figures subsequently being reported to HM Treasury

Found: part of the department's treasury control line, with these figures subsequently being reported to HM Treasury

Found: 101 Department for Education 101 Financial Reporting Council 102 HM Revenue and Customs 102 HM Treasury

Found: with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury

Found: with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury

Found: has established systems and processes to identify and handle any transactions for which DfE or HM Treasury

Found: performance-related pay exceeds £17,500, in line with the conditions set out in paragraphs 2.3 to 2.11 of the HM Treasury

Found: has established systems and processes to identify and handle any transactions for which DfE or HM Treasury

Found: academy trusts’ funding agreements with the Secretary of State for Education. 1.3 In addition, HM Treasury

Found: management procedures • payments are in line with the severance guidance published by DfE and by HM Treasury

Found: management procedures • payments are in line with the severance guidance pu blished by ESFA and by HM Treasury

Found: Management and financial responsibilities and controls 28 HM Treasury guidance 28 OFFICIAL

Found: Internal Audit Services DBT - Corporate Services fDIT - DBT - CS - Chief Finance Officer Directorates HM Treasury

Found: unlocking value from public sector land & assets Cathy Francis 19/11/2024 Greater Manchester Pension Fund, HMT

Found: Conference Darlington, United Kingdom Private Car 20 15.65 0 35.65 Matt Thurstan 13/11/2024 14/11/2024 HM Treasury

Found: Event and DET Manchester, UK Train Standard 252.8 198.4 39.15 490.35 Simon King 11/12/2024 12/12/2024 HMT

Found: • Ensure stakeholder management with colleagues outside of DBT and HMT is regular and timely.

Found: of School [Online] Accessible from: https://www.gov.uk/types-of-school [Retrieved 19 June 2020] HM Treasury

Found: of School [Online] Accessible from: https://www.gov.uk/types-of-school [Retrieved 19 June 2020] HM Treasury

Found: of School [Online] Accessible from: https://www.gov.uk/types-of-school [Retrieved 19 June 2020] HM Treasury

Found: willis.indd (ox.ac.uk) 2 eHealth and Care Strategy | Department of Health (health-ni.gov.uk) 11 (HMT

Found: 20.121159 35 33 16 6 20 20.121159 35 35 17 6 20 DIT 0 0 0 0 0 - 11.675069 9 11 6 4 - 11.675069 9 11 6 4 - HMT

Found: from retail and consumer protection bodies to discuss potential benefits for consumers; and with HM Treasury

Found: , one (1) Schedule, and two (2) Annexes. 3 SCOPE AND DURATION 3.1 In keeping with established HM Treasury

Found: primarily at what worked and what could be improved in relation to the delivery of an intervention (HMT

Found: From: HM Treasury and UK Debt Management Office Published 28 March 2025 Get emails about

Found: Audit arrangements The GAIF is audited by the Comptroller and Auditor General under agreement with HM Treasury

Found: Audit arrangements The GAIF is audited by the Comptroller and Auditor General under agreement with HM Treasury

Found: presentation London; UK Train Economy/Standard 84 9.7 10 103.7 Jade Ackers 21/11/2024 21/11/2024 HM Treasury

Found: valuable source of expertise, analysis and primary research, working particularly closely with HM Treasury

Found: ) system;Delegated grades AO to Grade 6 where GLD has the ability, within the frameworks set by HM Treasury

Found: This new obligation means that firms are required to inform HM Treasury of foreign exchange reserves

Found: under this licence, a Person must send a completed OFSI Arbitration Costs GL Reporting Form to HM Treasury

Found: person who receives payment under General Licence INT/2025/5787748 must report the payment to HM Treasury

Found: HM Treasury will lay a statutory instrument before Parliament in May 2025, to introduce PISCES.

Found: 12.20 12.30 2024 Apr 2024 Oct 2025 Apr 2025 Oct 2026 Apr National Living Wage (£) NLW CPI (BoE) RPI (HMT

Found: A3MonthNLW (£)CPI (BoE) (£)RPI (HMT) (£)RPI (LPC) (£)HCI (CPI/RPI) (£)HCI (CPI+) (£)2024-04-01 00:00:

Found: The HM Treasury document, ‘Managing Public Money’, explains that the terms of engagement between a department

Found: The Committee agreed with HMT that, despite those limiting factors, there remains a risk associated

Found: Further, HM Treasury (HMT) said you were not responsible for decisions which specifically affected Acrisure

Found: That’s why in July 2019, the Home Office, HM Treasury and UK Finance, in collaboration with other public

Found: X X Two of the Lords Commissioners of His Majesty's Treasury HM Treasury XXXX 2025 2

Found: HM Treasury (HMT) will lay secondary legislation in May 2025 to implement PISCES.

Found: measure, the VAT Refund Scheme for museums and galleries is administered by HMRC on behalf of HM Treasury

Found: years , noting that the UK has fallen very short of the rollout targets: - £88m was returned to HM Treasury

Found: 1)(b)] Sent: 15 January 2025 11:46 To: [Redact: S38(1)(b)] Cc: [Redact: S38(1)(b)] Subject: RE: HMT-SG

Found: financial appraisal for the project must be prepared in accordance with the guidance provided in the HM Treasury

Found: There are six specific Whitehall transfers and allocations from HM Treasury recognised in the Autumn

Found: There are six specific Whitehall transfers and allocations from HM Treasury recognised in the Autumn

Found: : scottish.ministers@gov.scot  Rt Hon Darren Jones MP Chief Secretary to the Treasury HM Treasury

Found: to Scotland via the Barnett Formula - and on the levels of apprenticeship levy funding returned to HMT

Found: HM Treasury, UK Government.

Found: I have a call with HMT and [redacted S.38(1)(b)] at 11.30 and then a call with cab sec early afternoon

Found: I think Reuben and JP are meeting HMT tonight so will be interesting to hear what they are saying

Question

To ask the Scottish Government how the recently announced apprenticeship funding compares with previous years in real terms, taking into account inflation and cost increases.

Answered by Dey, Graeme - Minister for Higher and Further Education; and Minister for Veterans

The recently announced £102 million apprenticeship funding for 2025-26 represents a projection of the funding Skills Development Scotland (SDS) will spend to support 25,500 new Modern Apprenticeship (MA) starts and 2,500 Foundation Apprenticeship (FA) starts, as well as MAs and FAs already in training.

The following tables include this projected spend for 2025-26, as well as projected outturn for 2024-25, and the actual value that SDS has spent in prior years on MA and FA provision, both in cash and real terms.

Found: BOLD is a HM Treasury funded, cross-governmental programme (2021 to 2025) designed to demonstrate how

Found: HM Treasury reduced the SCAPE discount rate from 2.4% to 1.7%pa above CPI from 30 March 2023.

Found: HM Treasury (HMT) – received detailed Supply-Use tables data that was used to inform EU Exit related

Found: HM Treasury reduced the SCAPE discount rate from 2.4% to 1.7%pa above CPI from 30 March 2023.

Found: The letter requests confirmation that the UK Government and HM Treasury (HMT), have engaged directly

Found: BOLD is a HM Treasury funded, cross-governmental programme (2021 to 2025) designed to demonstrate how

Found: policy: Funding the Scottish Government, Welsh Government and Northern Ireland Executivepublished by HM Treasury

Found: Russia and Belarus 4.1.1 Action, Paragraph 12 Central Government organisations should note that HM Treasury

Found: We expect to receive the additional funding in late spring and are working with HM Treasury to clarify

Found: (HMT) in respect of IFRS16 changes; • A transfer in of £4,012k from HMT regarding prior year amounts

Found: outlines the impact evaluation strategy for the Pilot, adopting a realist approach in line with the HM Treasury

Found: This circular is to formally inform scheme managers and administrators of the decisions made by HM Treasury

Found: result of an intervention, and what strategies and resources are needed to achieve that change (HM Treasury

Found: assumption sensitivity — further consideration should be given to collecting 29 Green Book, HM Treasury

Found: The Barnett Formula is used by HM Treasury to adjust the funding allocated to Wales through the block