Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, pursuant to the Answer of 28 January 2025 to Question 24853 on North Korea: Christianity, what assessment she has made of the steps taken by Government of the Democratic People's Republic of Korea in response to her Department's engagement on human rights issues, including on freedom of religion and belief.
Answered by Seema Malhotra - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)
The UK remains deeply concerned by the ongoing reports of severe persecution in North Korea for those adopting or practicing religion. We welcomed North Korea's participation in the UN Human Rights Council Universal Periodic Review's fourth cycle (in November 2024) and continue to urge North Korea to take concrete actions to fulfil its commitment to implement the accepted recommendations. We will continue to raise human rights issues with North Korean officials bilaterally and in multilateral fora, including to allow independent civil society organisations immediate and unhindered access to the country.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, whether in future financing for Ukraine, in line with the policy conditions for macro-financial assistance proposed by the European Parliament and the Council of Europe in its ‘Proposal for a regulation of the European Parliament and the of the Council implementing enhanced cooperation on the establishment of the Ukraine Support Loan for 2026 and 2027’, the UK government will advocate that a proportion of any financial contribution be used to assist in the financing of compensation, as a form of reparation, to victims who have suffered harm as a result of Russia’s armed aggression.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
We welcome the progress made towards delivery of the EU's €90 billion Ukraine Support Loan: this will be critical to meeting Ukraine's pressing needs. The loan's regulation also makes clear financing may be used by Ukraine to assist in the financing of compensation, as a form of reparations, to those individuals who have suffered damage from the illegal actions of Russia. This includes cases through the Claims Commission for Ukraine established under the auspices of the Council of Europe, of which the UK is a signatory. We remain committed to accountability and the principle that Russia should pay for the damage it has caused. We will continue to coordinate with G7 and EU partners to ensure that Ukraine gets the funding it needs.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what assessment her Department has made of the potential implications for its policies of Nikkei's investigation entitled Chinese state company helps Russian ally build ammunition plant, published on 23 February 2026.
Answered by Seema Malhotra - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)
We have taken action, including sanctions, against entities supporting Russia's military‑industrial complex. As the Prime Minister made clear in Beijing, we continue to urge China to prevent such activity and to use its influence to press Russia towards a just and lasting peace.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, with reference to the UK's signing of the Convention establishing an International Claims Commission for Ukraine, what the Government’s timeline is for bringing forward the legislation required to ratify the Convention.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
Russia must be held accountable for its illegal actions in Ukraine. The UK is a founding member of the Register of Damage and I signed the Convention to establish an International Claims Commission for Ukraine on 16 December 2025. We expect to lay the treaty before Parliament in the current parliamentary session, with further domestic steps required for ratification to follow in due course.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what assessment she has made of the potential implications for her Department's policies of Amnesty International's press release entitled Georgia: Elections marred by severe reprisals and risk of further violence, published on 3 October 2025.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
I am aware of the report in question, and I have raised my own concerns about the imprisonment of opposition figures, pressure on civil society, and attacks on independent media directly with the Georgian Government. The UK will continues to raise those human rights issues with the Georgian authorities, and to work with international partners, including through the Organization for Security and Co-operation in Europe (OSCE), to support democratic standards and accountability.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, whether she has contingency plans in place if funds from the 2022 sale of Chelsea Football Club are not released within the authorised period.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
I refer the Rt. Hon Member to the answer provided on 16 February to question 112094.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, with reference to the decision to issue a licence authorising the release within 90 days of the proceeds from the 2022 sale of Chelsea Football Club for humanitarian support in Ukraine, what the deadline is for the completion of this process.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
On 17 December 2025, His Majesty's Government issued a licence which permits the transfer of over £2.5 billion proceeds from the club's sale into a new foundation for humanitarian purposes in Ukraine. We would have preferred to take this action with the cooperation of Mr Abramovich and his company, Fordstam Ltd, and we continue to urge him to honour the commitments he made in 2022. But if Mr Abramovich fails to act quickly, this Government is fully prepared to go to court to enforce his previous commitments if necessary.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, whether her Department has made an assessment of the effectiveness of the evidence used by the US in its designation of Bidzina Ivanishvili; and whether she has made an assessment of the potential merits of applying sanctions on people linked to the repression of (a) civil society, (b) independent media and (c) political oppression in Georgia.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
The UK remains resolute in our support for civil society, independent media and democratic freedoms in Georgia. Legislation introduced by the Georgian Government over recent years continues to target non-governmental organisations, opposition leaders and independent voices. We are monitoring developments closely and working with international partners. The UK has imposed targeted sanctions on senior Interior Ministry figures responsible for violent attacks on protesters, judges for abusing their positions, and high-ranking officials for enabling serious human rights violations. I cannot comment on potential future sanctions designations, as doing so could undermine their effectiveness.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the wear and tear allowance for childminders under Making Tax Digital.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.
Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for Income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
The Government will monitor the impact of Making Tax Digital (MTD) for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what diplomatic steps she has taken with her international counterparts to help ensure the independence of Armenia’s Apostolic Christian Church.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
I refer the Rt Hon Member to the answer provided on 17 November 2025 to Question 89462.