Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, what the potential cost to the public purse is of the Government’s international climate finance commitments since July 2024; and if he will make an assessment of the potential impact of this spending on the funding available for energy infrastructure projects.
Answered by Kerry McCarthy - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
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.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, what recent assessment he has made of the adequacy of the UK's (a) biosecurity and (b) border control measures for imported goods.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
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).
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, if he will make an assessment of the potential implications for his policies of the findings of the report entitled An impact analysis of APR reforms on commercial family farms, published by the National Farmers Union on 21 November 2024 on the acreage of land relating to Agricultural Property Relief claims on assets of less than £250,000 in the 2021-22 financial year.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
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.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the evidential basis on which her Department's estimate of the total number of farms affected by proposed changes to Agricultural Property Relief and Business Property Relief included agricultural properties for which (a) only Agricultural Property Relief was claimed, (b) Agricultural Property Relief and Business Property Relief were claimed and (c) only Business Property Relief was claimed in the 2021-22 financial year.
Answered by James Murray - Exchequer Secretary (HM Treasury)
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/.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, if he will take steps to prevent (a) large corporations and (b) investment firms from acquiring agricultural land sold to meet inheritance tax liabilities.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
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.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to agricultural property relief in the Autumn Budget 2024 on (a) patterns of agricultural land ownership, (b) rural employment, (c) agricultural supply chains and (d) food production.
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 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.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether an impact assessment has been undertaken of the proposed changes to Agricultural Property Relief on (a) the agricultural rental market and (b) the sale of agricultural land.
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 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.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, what assessment he has made of the potential merits of developing a dedicated national brain tumour strategy within the Major Conditions Strategy framework to help improve (a) early diagnosis rates, (b) research funding allocation, (c) access to Clinical Nurse Specialists and (d) treatment outcomes for patients with brain tumours.
Answered by Andrew Gwynne - Parliamentary Under-Secretary (Department of Health and Social Care)
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.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Scotland Office:
To ask the Secretary of State for Scotland, what recent discussions he has had with the Scottish Government on (a) the use of the Barnett consequential funding provided in the 2021-22 financial year for cladding remediation, (b) the identification of buildings requiring cladding remediation work in Scotland and (c) whether additional funding will be made available through future Barnett consequentials for this purpose.
Answered by Kirsty McNeill - Parliamentary Under-Secretary (Scotland Office)
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.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Scotland Office:
To ask the Secretary of State for Scotland, what steps his Department is taking to help North Sea workers to transition to green economy jobs in Scotland.
Answered by Kirsty McNeill - Parliamentary Under-Secretary (Scotland Office)
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.