Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Ministry of Housing, Communities and Local Government:
To ask the Secretary of State for Housing, Communities and Local Government, whether he has made an assessment of the potential impact of the cancellation of some local election on (a) communities and (b) local authorities.
Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)
In reaching his decisions on 2026 elections, as set out to the House on 22 January 2026, the Secretary of State adopted a locally led approach and carefully considered all the representations made. He heard from councils across the country about the capacity challenges they face as they seek to deliver local government reorganisation and how postponement would release essential capacity.
Postponement will enable those councils to focus work on reorganisation, and setting up new councils ready to deliver public services from day one.
Where councils have asked for their elections to go ahead, those elections are going ahead. The vast majority of local elections will go ahead across England in May.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Department for Business and Trade:
To ask the Secretary of State for Business and Trade, if he will publish in full the UK-US pharmaceuticals deal, including a full assessment of the cost implications for the NHS and wider public purse.
Answered by Chris Bryant - Minister of State (Department for Business and Trade)
In December 2025 we agreed a landmark deal with the US that results in 0% tariffs on pharmaceutical exports to the US for 3 years – the lowest rate offered to any country. As you’d expect, there will now be further work to finalise underpinning details.
Costs will start smaller but will increase over time as the National Institute for Health and Care Excellence (NICE) approves more life improving and lifesaving medicines. Total costs over the spending review period are expected to be around £1bn. The final costs will depend on which medicines NICE decides to approve and the actual uptake of these.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Ministry of Housing, Communities and Local Government:
To ask the Secretary of State for Housing, Communities and Local Government, whether he has assessed the potential impact of preparing for scheduled elections that have been cancelled on costs and council officer time.
Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)
Spend on elections is a matter for local authorities. Where councils have asked for their elections to go ahead, those elections are going ahead. The Government has listened to councils, as we said we would.
Postponement also avoids the cost of holding elections to councils that are proposed to be abolished.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, what assessment she has made of the potential impact of (a) customs checks and (b) regulatory barriers in UK-EU trade on food prices.
Answered by Angela Eagle - Minister of State (Department for Environment, Food and Rural Affairs)
Consumer food prices depend on a range of factors including import prices, domestic agricultural prices, domestic labour and manufacturing costs, and Sterling exchange rates. Some of these factors are influenced by our trading arrangements with other countries. Changes in food prices are dependent on changes in one or more of these factors.
One source of barrier facing UK-EU trade are SPS checks. The Government estimates the measures introduced through the Border Target Operating Model would have a minimal impact on consumer food price inflation of less than 0.2 percentage points in total over a 3-year period.
Final_Border_Target_Operating_Model.pdf
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessments and consultation have been undertaken to understand the potential impact of the removal of the 10% wear and tear allowance within Making Tax Digital on the daily running of childminding businesses.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
HMRC engaged with stakeholders before the Budget and continue to engage with them, and will produce updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK.
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.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the removal of the 10% wear and tear allowance for child minders within Making Tax Digital on the level of complexity for users of the system.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
HMRC engaged with stakeholders before the Budget and continue to engage with them, and will produce updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK.
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.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to share guidance for child minders as a targeted profession as part of proposed changes in Making Tax Digital.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
HMRC engaged with stakeholders before the Budget and continue to engage with them, and will produce updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK.
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.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, what steps he is taking to ensure that future reforms to Personal Independence Payment are accompanied by the publication of impact assessments on (a) mental health and (b) poverty.
Answered by Stephen Timms - Minister of State (Department for Work and Pensions)
We have launched the Timms Review to ensure Personal Independence Payment is fair and fit for the future. To ensure lived experience is at the heart of its work, the Review will be co-produced with disabled people, the organisations that represent them, and other experts.
The Review will report to the Secretary of State for Work and Pensions by autumn 2026, and we have committed to holding a general debate in Parliament on its outcomes in government time.
The Government routinely considers impacts to inform ministerial decisions, and information on impacts will be published in line with usual practice, including alongside any legislation.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, what steps he is taking to reduce the time taken for kidney transplants for people with Polycystic Kidney Disease.
Answered by Zubir Ahmed - Parliamentary Under-Secretary (Department of Health and Social Care)
NHS Blood and Transplant (NHSBT) is the organisation responsible for organ donation services in the United Kingdom, including management of the NHS Organ Donor Register (ODR) and the transplant waiting list.
NHSBT is working to reduce the kidney transplant waiting list, including for patients with polycystic kidney disease, by promoting living donation and ODR registration, as well as taking action to increase donation consent rates. Current activity includes: high profile year-round campaigns including Living Donation Week, Organ Donation Week, and World Kidney Day, in partnership with a wide range of charities and community groups; year-round national and regional media and public relations, focusing particularly on the need for more Black and Asian organ donors to reduce current inequities in access to transplants; and funding Community Grants Programmes and partnering with trusted community organisations to support leaders with expertise in organ donation in delivering culturally and religiously sensitive messaging.
The Organ Donation Joint Working Group, formed jointly between NHSBT and the Department, recently published recommendations to improve organ donation consent rates, increase societal action for organ donation, and increase the pool of potential donors in its report published on 21 January 2026. The report is available at the following link:
https://nhsbtdbe.blob.core.windows.net/umbraco-assets-corp/38066/odjwg-report.pdf
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Department for Business and Trade:
To ask the Secretary of State for Business and Trade, what assessment he has made of the effectiveness of the Groceries Code Adjudicator in protecting consumers from rising food prices.
Answered by Kate Dearden - Parliamentary Under Secretary of State (Department for Business and Trade)
The Government is undertaking the fourth statutory review into the effectiveness of the GCA and the report will be published as soon as practicable. The Groceries Code, a competition measure owned by the Competition and Markets Authority, aims to ensure the fair treatment of direct suppliers to large grocery retailers but does not regulate prices paid by consumers.