Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 4.6 of the consultation entitled Consultation on the VAT Treatment of Private Hire Vehicles, published on 18 April 2024, how her Department defines average passenger; and how often the average passenger would be expected to use a private hire vehicle in a given period to experience the estimated increase in fares.

Answered by James Murray - Exchequer Secretary (HM Treasury)

There have been a number of court cases in recent years regarding private hire vehicle (PHV) legislation. A consultation seeking views on the potential impact of these court cases on the PHV sector was recently run. Since publishing that consultation, the Court of Appeal has overturned the Uber Britannia Limited v Sefton Borough Council High Court declaration that was handed down in 2023. The Government is currently considering the responses to the consultation, as well as the impact of the recent Court of Appeal judgment and will publish a response in due course.

The expected impact of the original High Court judgments on the average PHV passenger was published in the consultation, and was calculated based on data contained in Table NTS0303 of the National Travel Survey available online here: https://www.gov.uk/government/statistical-data-sets/nts03-modal-comparisons#full-publication-update-history.

It is estimated that around two-thirds of the value of the private hire vehicle market already accounts for VAT as principal. This estimate has been calculated using the estimated size of the sector and data relating to VAT returns and receipts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 6.2 of the consultation entitled Consultation on the VAT Treatment of Private Hire Vehicles, published on 18 April 2024, what the evidential basis is for stating that two-thirds of the private hire vehicle market by value already accounted for VAT as principal on all their work.

Answered by James Murray - Exchequer Secretary (HM Treasury)

There have been a number of court cases in recent years regarding private hire vehicle (PHV) legislation. A consultation seeking views on the potential impact of these court cases on the PHV sector was recently run. Since publishing that consultation, the Court of Appeal has overturned the Uber Britannia Limited v Sefton Borough Council High Court declaration that was handed down in 2023. The Government is currently considering the responses to the consultation, as well as the impact of the recent Court of Appeal judgment and will publish a response in due course.

The expected impact of the original High Court judgments on the average PHV passenger was published in the consultation, and was calculated based on data contained in Table NTS0303 of the National Travel Survey available online here: https://www.gov.uk/government/statistical-data-sets/nts03-modal-comparisons#full-publication-update-history.

It is estimated that around two-thirds of the value of the private hire vehicle market already accounts for VAT as principal. This estimate has been calculated using the estimated size of the sector and data relating to VAT returns and receipts.

Question to the Home Office:

To ask the Secretary of State for the Home Department, what steps she (a) is taking and (b) plans to take to help reduce the risk of human trafficking of unaccompanied (i) children and (ii) other young asylum seekers who are staying in hotels run by her Department.

Answered by Angela Eagle - Minister of State (Home Office)

All Home Office staff, and contracted parties have a duty, under section 55 of the Borders, Citizenship and Immigration Act 2009, to ensure that immigration, asylum, and nationality functions are discharged having regard to the need to safeguard and promote the welfare of children in the UK. The HO does not have a statutory responsibility for safeguarding - statutory agencies retain responsibility for all decisions on intervention activity.

On arrival in the UK, all asylum seekers, including unaccompanied children, have an interview which includes a series of questions specifically designed to ascertain potential indicators of trafficking. If indicators are noted, a referral is made to the National Referral Mechanism (NRM). In the case of children, a safety plan is put in place by social services, whilst adults identified as potential victims of modern slavery are entitled to care with support provided by the Salvation Army.

The Home Office no longer accommodates Unaccompanied Asylum-seeking Children in hotels as of 31^st January 2024. Local authorities have a statutory duty under S20 of the Children Act 1989 to look after children in need in their area. This includes unaccompanied asylum seeking (UAS) children who either arrive in a local authority area or are transferred there under the mandated National Transfer Scheme (NTS). When a child is being looked after by a local authority, that local authority is under a duty to safeguard and promote the child’s welfare under the Children Act 1989.

The Home Office and its accommodation providers have robust processes in place to ensure that where an adult asylum seeker is at risk or vulnerable, they are referred to the appropriate statutory agencies such as the police, NHS and social services, to promote appropriate safeguarding interventions.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, with reference to the report by the Financial Reporting Council entitled Annual Review of Audit Quality 2024, published on 30 July 2024, whether he plans to take steps to improve audit (a) regulation, (b) quality and (c) accountability.

Answered by Justin Madders - Parliamentary Under Secretary of State (Department for Business and Trade)

As set out in the King's Speech, the Government intends to publish a draft Audit Reform and Corporate Governance Bill, which will contain measures to tackle bad financial reporting through a strengthened regulator. The draft Bill will uphold standards and independent scrutiny of companies' accounts, supporting investment and economic security.

Question to the Department for Education:

To ask the Secretary of State for Education, if she will take steps with local authorities to broaden holiday club access to SEND children and families during holiday periods.

Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)

This government is determined to ensure that there is high quality, accessible childcare for all children and families, including children with additional needs. The holiday activities and food (HAF) programme funding is primarily for school-aged children from reception to year 11 (inclusive) who receive benefits-related free school meals (FSM).

The majority of funding that local authorities receive should be used for holiday club places for children in receipt of FSMs. However, local authorities have discretion to use up to 15% of their funding to provide free or subsidised holiday club places for children who are not in receipt of benefits-related free school meals, but who the local authority believe could benefit from HAF provision, which could include children with special educational needs. Local authorities are responsible for understanding the needs of the children and families in their area and ensuring that the programme reaches those who need it the most.