Ben Lake

We are clear that International Humanitarian Law and the rules-based order must be upheld, and civilians protected. From the Prime Minister down, we have repeatedly urged Israel to improve aid access, minimise civilian casualties and engage seriously with negotiations for a ceasefire deal.

Given the grave concerns about the conduct and consequences of the war in Gaza for civilians, on day one in office, the Foreign Secretary commissioned a thorough review into Israel's compliance with International Humanitarian Law. The review concluded that there is a clear risk that some items might be used to commit or facilitate a serious violation of International Humanitarian Law (IHL) as part of Israel's military operations in Gaza, and - in line with domestic legislation - suspended these exports. The Foreign Secretary set out this decision to the House on 2 September. The Foreign Secretary spoke with Israeli Foreign Minister Katz on 2 September, and on 3 September spoke with Israeli Ambassador Tzipi Hotovely, to discuss the UK's review of export licenses.

The Government will continue to use every diplomatic lever to bring about a ceasefire. It is clear that a ceasefire would not only protect civilians in Gaza, but also pave the way for wider de-escalation and bring much needed stability for the Middle East.

The UK is committed to the promotion and protection of human rights worldwide, including in Western Sahara and the Tindouf refugee camps. We have consistently supported language in relevant UN Security Council Resolutions that encourages the parties to continue their efforts to enhance the promotion and protection of human rights in Western Sahara, including the freedoms of expression and association. We strongly support the work of Staffan de Mistura, Personal Envoy of the UN Secretary-General for Western Sahara, and we continue to engage key partners to encourage constructive engagement with the political process.

We do not consider commercial activity to be illegal in Western Sahara, providing it respects the interests of the Sahrawi people. The UK continues to support the UN-led efforts and the work of Staffan de Mistura as Personal Envoy of the UN Secretary-General for Western Sahara, and we continue to encourage constructive engagement with the political process.

The UK is committed to the promotion of respect for International Law worldwide. With regard to Western Sahara, we strongly support the work of Staffan de Mistura, Personal Envoy of the UN Secretary-General for Western Sahar, and we continue to encourage constructive engagement with the political process.

The UK supports UN-led efforts to reach a just, lasting and mutually acceptable political solution, based on compromise, which will provide for the self-determination of the people of Western Sahara. The UK continues to support the UN-led efforts and the work of Staffan de Mistura as Personal Envoy of the UN Secretary-General for Western Sahara. Officials regularly discuss Western Sahara with international partners, including the UN, and we continue to encourage constructive engagement with the political process.

We have consistently supported language in relevant UN Security Council Resolutions that encourages the parties to continue their efforts to enhance the promotion and protection of human rights in Western Sahara, including the freedoms of expression and association. Officials regularly meet and consult with international partners to discuss the issue of Western Sahara, including those from the United Nations Mission for the Referendum in Western Sahara, the UN, civil society and the broader international community.

The UK supports UN-led efforts to reach a just, lasting, and mutually acceptable political solution, based on compromise, which will provide for the self-determination of the people of Western Sahara. The UK also supports the work of Staffan de Mistura, Personal Envoy of the UN Secretary-General for Western Sahara. Officials regularly discuss Western Sahara with international partners, the United Nations Mission for the Referendum in Western Sahara, the UN and civil society. We will continue to encourage constructive engagement with the political process.

As the Foreign Secretary announced in his speech on 19 July, UNRWA is absolutely central to humanitarian efforts in Gaza. It also plays a critical role in the wider region in providing essential services to Palestinian refugees, including healthcare and education. We are confident that UNRWA is taking robust action in response to Catherine Colonna's independent review. Britain is committed to supporting UNRWA's lifesaving work, and will resume funding, releasing £21 million for Gaza and the region.

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

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

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

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

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

As set out in the addendum to the Statement of Funding Policy published on 30 October, a comparability factor of 33.5% was applied to changes to the Department for Transport’s budget to calculate Barnett consequential funding for the Welsh Government in 2025-26.

The Block Grant Transparency publication breaks down all changes in the devolved governments’ block grant funding from the 2015 Spending Review up to and including Main Estimates 2023-24. The most recent report was published in July 2023. An update to Block Grant Transparency to include Autumn Budget 2024 changes will be published in due course:
https://www.gov.uk/government/publications/block-grant-transparency-july-2023

Funding will be provided to the public sector to support them with the additional cost associated with changes to Employer National Insurance Contributions policy. Given the impacts of the policy change are complex, the UK Government departmental and devolved government settlements for 2025-26 announced at the Autumn Budget 2024 do not reflect this additional support.

Ahead of Main Estimates 2025-26, HM Treasury will lead a technical process to understand UK Government departments’ requirements and will engage with the devolved governments on the implications for their budgets in the usual way.

The Crown Estate receives payment on its assets from local authorities through regulating leases. The terms of those leases are determined based on several factors, including the nature and value of the asset, the specific terms and conditions of the lease, and the intended use of the land.

Each lease agreement is tailored to reflect these variables, ensuring that the terms are fair and appropriate for both The Crown Estate and the local authority involved.

Publishing details of those fees would risk prejudicing the commercial interests of both The Crown Estate and the local authorities involved.

The Crown Estate operates as an independent and unified commercial entity, engaging in a variety of business activities across Wales, England and Northern Ireland.

To achieve efficiency in its operations, The Crown Estate runs many of its functions at a whole enterprise level. Reflective of its whole enterprise approach, The Crown Estate runs a single set of accounts across its functions, which are not disaggregated according to administrative areas or local authorities. Extracting the relevant information from the existing accounts into a bespoke format for each local authority in response to this question would exceed the disproportionate cost threshold for Written Parliamentary Questions.

The Crown Estate receives payment on its assets from local authorities through regulating leases. The terms of those leases are determined based on several factors, including the nature and value of the asset, the specific terms and conditions of the lease, and the intended use of the land.

Each lease agreement is tailored to reflect these variables, ensuring that the terms are fair and appropriate for both The Crown Estate and the local authority involved.

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle.  These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.

Voluntary organisations reimbursing volunteers can either use the AMAP rates or can reimburse the actual cost incurred where the volunteer drivers can evidence such costs without a tax liability arising. Any reimbursement above the AMAP rates would be subject to Income Tax unless the driver can show evidence of the expenditure. It is ultimately up to the voluntary organisation to determine the amount they reimburse to volunteers.

In estimating typical motoring costs per business mile HMRC use a variety of information. This includes information from the AA, the National Travel Survey, the Association of British Insurers and the Department for Energy Security and Net Zero (fuel prices). The AMAP rate is intended to reflect both running costs (such as fuel) and a proportion of standing costs (such as insurance, MOT and depreciation).

As with all taxes and allowances, the Government keeps the AMAP rate under review. Any changes to are announced by the Chancellor at fiscal events, taking into account the wider economic and fiscal context.

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle.  These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.

Voluntary organisations reimbursing volunteers can either use the AMAP rates or can reimburse the actual cost incurred where the volunteer drivers can evidence such costs without a tax liability arising. Any reimbursement above the AMAP rates would be subject to Income Tax unless the driver can show evidence of the expenditure. It is ultimately up to the voluntary organisation to determine the amount they reimburse to volunteers.

In estimating typical motoring costs per business mile HMRC use a variety of information. This includes information from the AA, the National Travel Survey, the Association of British Insurers and the Department for Energy Security and Net Zero (fuel prices). The AMAP rate is intended to reflect both running costs (such as fuel) and a proportion of standing costs (such as insurance, MOT and depreciation).

As with all taxes and allowances, the Government keeps the AMAP rate under review. Any changes to are announced by the Chancellor at fiscal events, taking into account the wider economic and fiscal context.

The UK has been an active participant in negotiations at the UN, as we are committed to working with others to ensure inclusive and effective international tax cooperation.

We maintain the view that a UN Framework Convention will only be successful in delivering this objective if it is clear in its aims, seeks to build upon rather than reinvent existing initiatives, and seeks to secure the broad support and participation of members.

We will continue to engage constructively in support of those principles.

The Barnett formula applies to all increases or decreases to Departmental Expenditure Limits (DEL). When UK Government departmental budgets change, the Barnett formula will apply in the usual way. Any Barnett consequentials in 2024-25 resulting from the recent pay award for NHS staff in England would be confirmed at Autumn Budget 2024 and Supplementary Estimates 2024-25.

The published Block Grant Transparency document provides a detailed breakdown of how the block grants are calculated. The most recent report was published in July 2023.

To achieve efficiency in its operations, the Crown Estate runs many of its functions at a whole enterprise level. As a result, separate financial statements for Wales would not reflect the fact that expenditure is incurred for the benefit of the whole portfolio, and it is not possible to disaggregate net revenue profit attributable to Wales.

The Crown Estate published a Wales Review to supplement the annual report and highlight The Crown Estate’s work in Wales.

The volume of trade between Fishguard and the Republic of Ireland from May 2021 and May 2024 is as follows:

Table 1: Republic of Ireland trade with Fishguard port, imports and exports trade value and net mass (1)