Asked by: Graham Stuart (Conservative - Beverley and Holderness)
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 on the threshold for agricultural property relief and business property relief of the proportion of commercial farms that are valued at over £1 million.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.
It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department made of the potential impact of changes to the threshold for agricultural property relief and business property relief on (a) farm businesses and (b) people who bought land to reduce Inheritance Tax; what data she has used for that assessment; and what assessment she has made of the potential implications for her policies of the findings of that assessment.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.
It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the Department for Education:
To ask the Secretary of State for Education, what estimate she has made of the cost to local authorities of (a) establishing and (b) maintaining a register of home schooled children.
Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)
The measures in the Children’s Wellbeing and Schools Bill for statutory Children Not in School registers in every local authority in England, and the accompanying duties on parents and out-of-school education providers to provide information for these registers, will support local authorities in identifying all children not in school in their areas, and ensure that they receive the education they deserve.
The department knows that the new duties created by the Children Not in School measures will create additional burdens for local authorities. Additional funding will therefore be provided to support local authorities to carry out these new duties. As part of our implementation strategy, we will conduct a new burdens assessment to determine the level of funding.
Parents will not be issued with monetary penalties for failure to provide information for Children Not in School registers. The consequence if a parent of an eligible child has failed to provide the required information for a local authority register is that the local authority has the power to commence the School Attendance Order process. Once an order has been issued, it is only if it is subsequently breached and the parent is convicted that this might lead to a monetary penalty not exceeding Level 4 on the standard scale for the parent. The School Attendance Order process is not intended to criminalise parents of home educated children, but to ensure that those children receive a suitable education.
In the autumn 2023 elective home education (EHE) data collection, local authorities recorded that 4.6% of the EHE population were known to them to be children from Gypsy, Roma, Traveller communities, which is in comparison to 0.4% of such children recorded to be in the wider school population. We will continue to engage with these communities as part of the implementation process, to ensure that their specific needs are identified and considered.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the Department for Education:
To ask the Secretary of State for Education, what estimate her Department has made of the proportion of children of peripatetic families not in school who will be captured by the proposed register of home schooled children.
Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)
The measures in the Children’s Wellbeing and Schools Bill for statutory Children Not in School registers in every local authority in England, and the accompanying duties on parents and out-of-school education providers to provide information for these registers, will support local authorities in identifying all children not in school in their areas, and ensure that they receive the education they deserve.
The department knows that the new duties created by the Children Not in School measures will create additional burdens for local authorities. Additional funding will therefore be provided to support local authorities to carry out these new duties. As part of our implementation strategy, we will conduct a new burdens assessment to determine the level of funding.
Parents will not be issued with monetary penalties for failure to provide information for Children Not in School registers. The consequence if a parent of an eligible child has failed to provide the required information for a local authority register is that the local authority has the power to commence the School Attendance Order process. Once an order has been issued, it is only if it is subsequently breached and the parent is convicted that this might lead to a monetary penalty not exceeding Level 4 on the standard scale for the parent. The School Attendance Order process is not intended to criminalise parents of home educated children, but to ensure that those children receive a suitable education.
In the autumn 2023 elective home education (EHE) data collection, local authorities recorded that 4.6% of the EHE population were known to them to be children from Gypsy, Roma, Traveller communities, which is in comparison to 0.4% of such children recorded to be in the wider school population. We will continue to engage with these communities as part of the implementation process, to ensure that their specific needs are identified and considered.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the Department for Education:
To ask the Secretary of State for Education, what the penalty for late payment for not registering home schooled children will be; and what the maximum penalty will be in the event of continued non-payment.
Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)
The measures in the Children’s Wellbeing and Schools Bill for statutory Children Not in School registers in every local authority in England, and the accompanying duties on parents and out-of-school education providers to provide information for these registers, will support local authorities in identifying all children not in school in their areas, and ensure that they receive the education they deserve.
The department knows that the new duties created by the Children Not in School measures will create additional burdens for local authorities. Additional funding will therefore be provided to support local authorities to carry out these new duties. As part of our implementation strategy, we will conduct a new burdens assessment to determine the level of funding.
Parents will not be issued with monetary penalties for failure to provide information for Children Not in School registers. The consequence if a parent of an eligible child has failed to provide the required information for a local authority register is that the local authority has the power to commence the School Attendance Order process. Once an order has been issued, it is only if it is subsequently breached and the parent is convicted that this might lead to a monetary penalty not exceeding Level 4 on the standard scale for the parent. The School Attendance Order process is not intended to criminalise parents of home educated children, but to ensure that those children receive a suitable education.
In the autumn 2023 elective home education (EHE) data collection, local authorities recorded that 4.6% of the EHE population were known to them to be children from Gypsy, Roma, Traveller communities, which is in comparison to 0.4% of such children recorded to be in the wider school population. We will continue to engage with these communities as part of the implementation process, to ensure that their specific needs are identified and considered.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the Department for Education:
To ask the Secretary of State for Education, what the monetary penalty issued to a person who has not registered their child would be under clause 436E of the Children's Wellbeing and Schools Bill.
Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)
The measures in the Children’s Wellbeing and Schools Bill for statutory Children Not in School registers in every local authority in England, and the accompanying duties on parents and out-of-school education providers to provide information for these registers, will support local authorities in identifying all children not in school in their areas, and ensure that they receive the education they deserve.
The department knows that the new duties created by the Children Not in School measures will create additional burdens for local authorities. Additional funding will therefore be provided to support local authorities to carry out these new duties. As part of our implementation strategy, we will conduct a new burdens assessment to determine the level of funding.
Parents will not be issued with monetary penalties for failure to provide information for Children Not in School registers. The consequence if a parent of an eligible child has failed to provide the required information for a local authority register is that the local authority has the power to commence the School Attendance Order process. Once an order has been issued, it is only if it is subsequently breached and the parent is convicted that this might lead to a monetary penalty not exceeding Level 4 on the standard scale for the parent. The School Attendance Order process is not intended to criminalise parents of home educated children, but to ensure that those children receive a suitable education.
In the autumn 2023 elective home education (EHE) data collection, local authorities recorded that 4.6% of the EHE population were known to them to be children from Gypsy, Roma, Traveller communities, which is in comparison to 0.4% of such children recorded to be in the wider school population. We will continue to engage with these communities as part of the implementation process, to ensure that their specific needs are identified and considered.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the Department for Education:
To ask the Secretary of State for Education, whether she plans to provide additional funding to local authorities to (a) create and (b) enforce a register of children not in school.
Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)
The measures in the Children’s Wellbeing and Schools Bill for statutory Children Not in School registers in every local authority in England, and the accompanying duties on parents and out-of-school education providers to provide information for these registers, will support local authorities in identifying all children not in school in their areas, and ensure that they receive the education they deserve.
The department knows that the new duties created by the Children Not in School measures will create additional burdens for local authorities. Additional funding will therefore be provided to support local authorities to carry out these new duties. As part of our implementation strategy, we will conduct a new burdens assessment to determine the level of funding.
Parents will not be issued with monetary penalties for failure to provide information for Children Not in School registers. The consequence if a parent of an eligible child has failed to provide the required information for a local authority register is that the local authority has the power to commence the School Attendance Order process. Once an order has been issued, it is only if it is subsequently breached and the parent is convicted that this might lead to a monetary penalty not exceeding Level 4 on the standard scale for the parent. The School Attendance Order process is not intended to criminalise parents of home educated children, but to ensure that those children receive a suitable education.
In the autumn 2023 elective home education (EHE) data collection, local authorities recorded that 4.6% of the EHE population were known to them to be children from Gypsy, Roma, Traveller communities, which is in comparison to 0.4% of such children recorded to be in the wider school population. We will continue to engage with these communities as part of the implementation process, to ensure that their specific needs are identified and considered.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the Department for Digital, Culture, Media & Sport:
To ask the Secretary of State for Culture, Media and Sport, what plans she has for the Points of Light awards.
Answered by Stephanie Peacock - Parliamentary Under Secretary of State (Department for Culture, Media and Sport)
Volunteers serve at the heart of our communities nationwide, dedicating their time to create positive change and enhance the lives of those around them. The Government is committed to supporting volunteering, which is critical to a vibrant, connected and resilient civil society. We are currently considering how the hugely valuable contributions of volunteers can be best recognised.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 30 October 2024 on Financial Statement and Budget Report, Official Report, column 819, what the evidential basis is for the estimate that 75% of family farms will not be affected by the changes to agricultural property relief.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government has published information about reforms to agricultural property relief at: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.
Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) in 2026-27 are expected to be unaffected by these reforms.
Historic data published by HMRC shows that in 2021-22, 73% of estates making agricultural property relief claims did so on total amounts worth less than £1m.
HMRC is commissioned by the Office for Budget Responsibility (OBR) at each fiscal event to produce Inheritance Tax receipts forecasts. More information behind this process is published on the OBR website: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/inheritance-tax/.
HMRC analysis suggests that in 2026-27, 500 estates claiming agricultural property relief will receive a lower financial benefit as a result of the Government’s reforms, out of a projected total of 1,800 estates making agricultural property relief claims in that year. This means that around three-quarters of estates making agricultural property relief claims will be unaffected by this measure.
Asked by: Graham Stuart (Conservative - Beverley and Holderness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of the Autumn Budget 2024, on what evidential basis she reduced Agricultural Property Relief on combined agricultural and business assets valued over £1 million.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government has published information about reforms to agricultural property relief at: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.
Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) in 2026-27 are expected to be unaffected by these reforms.
Historic data published by HMRC shows that in 2021-22, 73% of estates making agricultural property relief claims did so on total amounts worth less than £1m.
HMRC is commissioned by the Office for Budget Responsibility (OBR) at each fiscal event to produce Inheritance Tax receipts forecasts. More information behind this process is published on the OBR website: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/inheritance-tax/.
HMRC analysis suggests that in 2026-27, 500 estates claiming agricultural property relief will receive a lower financial benefit as a result of the Government’s reforms, out of a projected total of 1,800 estates making agricultural property relief claims in that year. This means that around three-quarters of estates making agricultural property relief claims will be unaffected by this measure.