First elected: 4th July 2024
Speeches made during Parliamentary debates are recorded in Hansard. For ease of browsing we have grouped debates into individual, departmental and legislative categories.
e-Petitions are administered by Parliament and allow members of the public to express support for a particular issue.
If an e-petition reaches 10,000 signatures the Government will issue a written response.
If an e-petition reaches 100,000 signatures the petition becomes eligible for a Parliamentary debate (usually Monday 4.30pm in Westminster Hall).
These initiatives were driven by Harriet Cross, and are more likely to reflect personal policy preferences.
MPs who are act as Ministers or Shadow Ministers are generally restricted from performing Commons initiatives other than Urgent Questions.
Harriet Cross has not been granted any Urgent Questions
Harriet Cross has not been granted any Adjournment Debates
Harriet Cross has not introduced any legislation before Parliament
Harriet Cross has not co-sponsored any Bills in the current parliamentary sitting
Where a household is one of the 0.7% of premises in Great Britain without Wide Area Network (WAN) coverage, energy suppliers can provide pre-configured smart meters, which operate like analogue meters, until a WAN connection can be established.
The Office for Gas and Electricity Markets (Ofgem) has been clear that energy suppliers are obligated under their licence conditions to ensure that a suitable metering system is installed, and that the customer's heating and hot water is not disrupted.
The Radio Teleswitch Service (RTS) is an industry-led initiative, with the switch-off being overseen by the energy industry, Energy UK and Ofgem. I recently met with Ofgem and Energy UK to discuss plans for the switch-off. I will continue to meet them regularly to track progress.
Ofgem and Industry have convened a Taskforce involving energy suppliers, network operators, consumers groups and the Government, to coordinate activities to rapidly increase the pace of RTS replacements. A new campaign has launched highlighting the need for RTS customers to book a meter replacement as soon as their energy supplier contacts them.
The Department is aware of the complexity of a Total Heating Total Control (THTC) metering system and the tariff requirements of customers with such a system installed. Energy suppliers are best placed to advise on suitable replacement systems and tariffs for their customers, and Ofgem has been clear that suppliers must take all reasonable steps to ensure former RTS consumers stay on a closely equivalent tariff.
The Government has made a number of spending commitments since July to deliver the UK’s pledge, announced in 2019, to spend £11.6 billion in International Climate Finance (ICF) between April 2021 and March 2026. The £11.6 billion commitment is from the UK’s Official Development Assistance budget, currently set on a temporary basis at 0.5% per cent of Gross National Income.
The Government recognises that too many households across GB are currently unable to send automatic readings to their energy suppliers, including meters without access to WAN coverage. We will set out new plans to improve the rollout and the consumer experience, alongside Ofgem, in due course.
The Shared Rural Network is designed to improve connectivity where people live, work, travel and visit. In very rural parts of Scotland, digital connectivity is vital for visitors, emergency services, lone workers and businesses utilising new technology.
To minimise environmental impact, publicly funded masts will be shared by all four mobile network operators and existing infrastructure utilised wherever possible. At each potential location, an individual assessment will consider a range of factors to strike a balance between improving connectivity and minimising impact on the surrounding landscape. All masts will comply with planning rules for these areas and go through the proper planning process, with local planning authorities responsible for reviewing applications. Achieving a perfect balance between enhanced connectivity and environmental protection will not be easy, but I am keen to see a more sympathetic approach that focuses most on where people really need a secure connection.
UK legislation requires that those involved in the shipment of waste take all necessary steps to ensure waste is managed in an environmentally sound manner throughout its shipment and at the waste management facility in the country of destination. Any operators found to be illegally exporting waste can face severe sanctions - from financial penalties to imprisonment for a period of up to two years.
This Government is committed to beginning the transition to a circular economy. The Secretary of State has asked his Department to work with experts from industry, academia, civil society, and the civil service to develop a Circular Economy Strategy for England and a series of roadmaps detailing the interventions that the Government will make on a sector-by-sector basis, supporting Government’s Missions to kickstart economic growth and make Britain a clean energy superpower. We will consider the evidence for action right across the economy and evaluate what further interventions may be needed as we develop the Circular Economy Strategy.
This Government is committed to beginning the transition to a circular economy. The Secretary of State has asked his Department to work with experts from industry, academia, civil society, and the civil service to develop a Circular Economy Strategy for England and a series of roadmaps detailing the interventions that the Government will make on a sector-by-sector basis, supporting Government’s Missions to kickstart economic growth and make Britain a clean energy superpower. We will consider the evidence for action right across the economy and evaluate what further interventions may be needed as we develop the Circular Economy Strategy.
Defra and its agencies regularly review the spread of ASF when new outbreaks occur internationally and publishes risk assessments on GOV.UK at: African swine fever in pigs and wild boars in Europe - GOV.UK.
Since the latest risk assessment of July 2024, the risk of ASF entering Great Britain through a human-mediated pathway is considered to be high, though there is considerable uncertainty around this, particularly around the illegal movement of pig products from regions of the EU affected by ASF. Defra and its agencies keep this under regular review and will reassess the risk level and corresponding controls as further information becomes available.
Defra, like all Government departments, is undergoing a zero-based review so this policy is being measured against all others. Any ongoing funding will be subject to approvals as part of the Spending Review.
The Government is committed to protecting our biosecurity and we are using a risk based approach to maintain the appropriate level of controls.
Defra will continue to monitor for new and emerging risks and review the border control checks introduced under the Border Target Operating Model (BTOM).
That report draws on Defra analysis on asset value. Tax liabilities for individual farm businesses depend on personal circumstances. It is not possible to accurately infer a future inheritance tax liability from data on farm asset values. This is because asset value alone does not necessarily mean that the farm will be affected, as it depends on individual circumstances.
From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.
This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred 7 years before death, farmers pay no inheritance tax at all.
With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.
From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.
This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred seven years before death, farmers pay no inheritance tax at all.
With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.
The Competition and Markets Authority (CMA) has statutory competition functions in relation to airline markets. The CMA and the Civil Aviation Authority (CAA) both have responsibilities for enforcing consumer protections relating to price transparency, contract terms and passenger rights, including those during flight disruption.
Additionally, Public Service Obligations (PSOs) support vital domestic routes that are at risk of being lost, particularly those connecting remote areas, guaranteeing a reliable and consistent service. The Department is actively engaging with regional airports, including Aberdeen Airport, to understand how Government can support and unlock opportunities for growth.
Whilst the Government recognises the role that regional airports, including Aberdeen Airport, play in acting as a gateway to international opportunities, maintaining social and family ties and strengthening bonds between the four nations, the UK aviation market operates predominantly in the private sector. It is for AGS Airports Ltd as the owners of the airport to invest in infrastructure to attract passengers, and work with airlines to maintain and create new connections, including negotiating year-round services and fares.
Whilst the Government recognises the role that regional airports, including Aberdeen Airport, play in acting as a gateway to international opportunities, maintaining social and family ties and strengthening bonds between the four nations, the UK aviation market operates predominantly in the private sector. It is for AGS Airports Ltd as the owners of the airport to invest in infrastructure to attract passengers, and work with airlines to maintain and create new connections, including negotiating year-round services and fares.
The Competition and Markets Authority (CMA) has statutory competition functions in relation to airline markets. The CMA and the Civil Aviation Authority (CAA) both have responsibilities for enforcing consumer protections relating to price transparency, contract terms and passenger rights, including those during flight disruption.
Additionally, Public Service Obligations (PSOs) support vital domestic routes that are at risk of being lost, particularly those connecting remote areas, guaranteeing a reliable and consistent service. The Department is actively engaging with regional airports, including Aberdeen Airport, to understand how Government can support and unlock opportunities for growth.
The Labour Party Manifesto included a commitment to promote Sustainable Aviation Fuel (SAF). Since July we have already brought in a SAF mandate and committed to legislating for a revenue certainty mechanism to support UK SAF producers. The Advanced Fuels Fund supports a range of SAF projects across the UK, and the Department closely monitors progress towards commercial-scale production to ensure there is sufficient supply of SAF to meet the SAF mandate.
Bereavement Support Payment (BSP) helps people with short-term bereavement costs, by way of a lump sum followed by up to 18 monthly instalments. The lump sum has a 12 -month, and each instalment a 3- month, time limit for claiming. A person would need to claim BSP 21 months late to forfeit the entire benefit. So, for example, if someone was 6 months late in claiming BSP they would still get the lump sum and over a years’ worth of monthly payments.
The 3-month time limit for the monthly payments is consistent with most social security benefits. This rule is absolute, does not allow for discretionary backdating and is set out in legislation.
Plans to publish a final major conditions strategy were paused following the announcement of the general election. We are developing a 10-year plan to radically reform the National Health Service, and My Rt Hon. Friend, the Secretary of State for Health and Social Care has been clear that there needs to be a national cancer plan, which will include brain cancer. We are currently in discussions about this plan and its relationship to the 10-Year Health Plan and the Government’s wider health mission.
To improve early diagnosis rates for brain cancer, we have expanded general practice direct access to diagnostic scans, including brain magnetic resonance imaging.
In September 2024, the Government announced new research opportunities, including a National Institute for Health Care and Research Brain Tumour Research Consortium and a funding call to generate high quality evidence in brain tumour care, support, and rehabilitation.
To improve outcomes, NHS England is committed to ensuring that all cancer patients are offered Holistic Needs Assessment and Personalised Care and Support Planning, ensuring care is focused on what matters most to each person. As well as this, all patients, including those with secondary cancers, will have access to the right expertise and support, including a Clinical Nurse Specialist or other support worker.
Supply of salbutamol nebules, used to treat asthma, has now improved, although there may still be some short intermittent interruptions in supply experienced. We are working with NHS England to manage the supply issues and mitigate risks to patients. Communications have been issued to the National Health Service to provide management advice for all pharmacy teams and prescribers with information on alternative treatments that are available.
The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.
The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.
The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.
The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.
Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.
These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.
The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.
The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.
The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.
The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.
Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.
These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.
The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.
The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.
The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.
The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.
Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.
These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.
The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.
The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.
The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.
The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.
Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.
These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.
The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.
The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.
The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.
The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.
Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.
These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.
The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.
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 will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025. The FHL tax regime has created a distortion that favours short-term holiday lets over longer-term rentals. Abolishing it will equalise the tax treatment of FHL and non-FHL landlords’ income and gains, making the tax system fairer.
Tax reliefs will still be available to individuals providing furnished holiday letting services, including mortgage interest relief at 20 per cent and relief for the replacement of domestic items. These reliefs will be at the same level as those available to landlords who provide long-term residential lets.
The Government will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025.
The FHL tax regime has created a distortion that favours short-term holiday lets over longer-term rentals, by providing a tax incentive to invest in and provide the former over the latter.
Abolishing the regime will remove this incentive by equalising the tax treatment of FHL and non-FHL landlords’ income and gains.
I refer the Honourable Member to the answers provided in response to her previous questions on this topic: https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15987/ and https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15989/.
The Chancellor also recently wrote to the Chair of the Treasury Select Committee about the reforms to Agricultural and Business Property Relief, which may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
I refer the Honourable Member to the answers provided in response to her previous questions on this topic: https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15987/ and https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15989/.
The Chancellor also recently wrote to the Chair of the Treasury Select Committee about the reforms to Agricultural and Business Property Relief, which may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
HMRC does not hold data on the number of furnished holiday let properties registered for tax purposes. Landlords are not required to register individual properties, or to declare the number of properties that they let.
Furnished holiday lettings currently have access to several tax reliefs that non-FHL property businesses do not, such as Business Asset Disposal relief. They also currently receive more generous treatment on finance cost expenses, as they are not subject to the finance cost restriction, and are able to claim capital allowances. However, they also have restrictions on losses which can only be used against profits from the same FHL business and not other property profits, which in some cases will mean they pay more tax as a result of the regime.
The most recent estimate on the overall amount of tax relieved as a result of the regime in 2023-24 was calculated at Autumn Budget 2024, and estimated the total tax relief in that year to be £165m, rounded to the nearest £5m.
This figure is for the whole of the UK. It is not possible to identify FHL properties located in Scotland separately to the rest of the UK.
This estimate was based on tax returns for 2022-23, and takes into account the various impacts of the regime mentioned above.
HMRC does not hold data on the number of furnished holiday let properties registered for tax purposes. Landlords are not required to register individual properties, or to declare the number of properties that they let.
Furnished holiday lettings currently have access to several tax reliefs that non-FHL property businesses do not, such as Business Asset Disposal relief. They also currently receive more generous treatment on finance cost expenses, as they are not subject to the finance cost restriction, and are able to claim capital allowances. However, they also have restrictions on losses which can only be used against profits from the same FHL business and not other property profits, which in some cases will mean they pay more tax as a result of the regime.
The most recent estimate on the overall amount of tax relieved as a result of the regime in 2023-24 was calculated at Autumn Budget 2024, and estimated the total tax relief in that year to be £165m, rounded to the nearest £5m.
This figure is for the whole of the UK. It is not possible to identify FHL properties located in Scotland separately to the rest of the UK.
This estimate was based on tax returns for 2022-23, and takes into account the various impacts of the regime mentioned above.
The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.
The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.
Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.
The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.
The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.
Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.
The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.
The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.
Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.
The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.
The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.
Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.
The first clusters were selected after an assessment of five criteria, including economic benefits. We expect these two clusters to support 4,000 jobs in the short term and 50,000 jobs across the supply chain as the sector matures in the 2030s, Carbon Capture Usage and Storage (CCUS) could add up to £5 billion in Gross Value Added (GVA) to the economy by 2050. The £21.7 billion in funding announced in October 2024 will crowd in private sector investment and unlock a further pipeline of billions of pounds. Industry partners are estimated to have invested £1 billion in already.
The Chancellor met with a range of domestic and international investors with current and prospective investments in the UK’s strategic energy infrastructure at the International Investment Summit.
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 each year, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (including those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.
In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.
The 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 each year, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (including those claiming agricultural property relief and business property relief together) each year 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.
Information on APR and BPR reforms can be found in the policy briefing paper published at https://www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms/summary-of-reforms-to-agricultural-property-relief-and-business-property-relief#statistical-annex-distribution-of-claims-at-death-for-agricultural-property-relief-and-business-property-relief-in-2021-to-2022.
Additionally, more information behind the approach adopted is available in the Chancellor's recent letter to the Chair of the Treasury Select Committee at: https://committees.parliament.uk/publications/45691/documents/226235/default/.
The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an AED is purchased with funds provided by a charity and then donated to an eligible body no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.
The Government keeps all taxes under review including consideration of impacts. A key consideration for any potential VAT relief is whether savings would be passed on to the consumer, and evidence suggests that savings are not always passed on.
VAT is, in addition, the UK's second largest tax forecast to raise £171 billion in 2024/25, and taxation is a vital source of revenue which helps to fund public services, including the NHS. While we keep all taxes under review, the Government has therefore no current plans to make changes to the VAT treatment of AEDs.The identification of buildings requiring cladding remediation work in Scotland is a devolved matter, and the Scottish Government has recently introduced its own Cladding Remediation Programme for Scotland.
How the Scottish Government chooses to use its block grant funding, and any additional funding arising from Barnett consequentials is a matter for the Scottish Government.
In the recent Budget, the Chancellor announced that the Scottish Government will be provided with a £47.7 billion settlement in 2025/26 – the largest in real terms in the history of devolution. This includes a £3.4 billion top-up through the Barnett formula, with £2.8 billion for day-to-day spending and £610 million for capital investment.
Scotland’s world class offshore oil and gas workers should be at the forefront of the race to clean power.
The UK Government is partnering with the Scottish Government, Offshore Energies UK, Renewable UK, OPITO, Global Wind Organisation (GWO) and other key industry stakeholders to deliver a skills passport for the clean energy transition in Scotland. This will help workers transition from carbon-intensive industries to clean energy sectors.
Our goal to become a clean energy superpower will create hundreds of thousands of new jobs, many of which I am pleased to say will be based in Scotland. With GB Energy also headquartered in Aberdeen, Scotland and the Northeast will be at the heart of the UK energy sector.
Scotland’s world class offshore oil and gas workers should be at the forefront of the race to clean power.
The UK Government is partnering with the Scottish Government to deliver a skills passport for oil and gas workers as part of the clean energy transition in Scotland. This will be delivered in collaboration with key industry stakeholders, including Offshore Energies UK, Renewable UK, OPITO, Global Wind Organisation (GWO).
Research from Offshore Energies UK shows that 90% of oil and gas workers have transferable skills for offshore renewable jobs. The development of this passport will help workers utilise their skills to play a vital role in the transition from carbon-intensive industries to clean energy sectors for workers across all regions of Scotland.
To achieve the UK Government’s Mission of becoming a clean energy superpower by 2030, the UK Government is establishing Great British Energy, an operationally independent company investing in and driving projects forward across all parts of the UK. The UK government will capitalise Great British Energy with £8.3billion of new money across this Parliament, with Scotland well-placed to benefit in terms of investment and the creation of high-quality jobs. This comes in addition to the record-breaking Contracts for Difference Allocation Round 6, which has committed £1.555 billion for investment in clean energy projects, including numerous offshore wind projects.
In her recent budget, the Chancellor announced a highest-ever £20.4bn investment in UK R&D to drive economic growth, and our clean energy and other missions.