Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of (a) inheritance tax payments on Defined Contribution pensions and (b) the loss of the Residence Nil Rate Band on marginal tax rates.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government considers inheritance tax policy carefully and has due regard to several factors, including marginal inheritance tax rates.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the Department for Transport:
To ask the Secretary of State for Transport, what assessment she has made of the potential impact of the proposed discontinuous electrification of East West Rail on (a) capital costs and (b) operating costs of the railway.
Answered by Simon Lightwood - Parliamentary Under-Secretary (Department for Transport)
The cost of discontinuous electrification is already included in the publicised capital cost range of the project and the option of full electrification is still under consideration. However, electrification (discontinuous or full) is expected to significantly reduce operating costs for the line over its whole life.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the report by the NAO entitled The Administrative Cost of the Tax system, published on 10 February 2025, what steps she plans to take to reduce the annual cost to VAT registered traders.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC have acknowledged the findings of the NAO report and emphasised the ongoing efforts to modernise and streamline tax administration. An HMRC Transformation Roadmap will be published in 2025. This will set out HMRC’s vision to be a digital first organisation and outline our plans to extend digital services and tools to provide better customer service for customers, including small businesses, and agents.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to page 4 of the report by the NAO entitled The Administrative Cost of the Tax System, published on 10 February 2025, if she will instruct HMRC to update its £15.4bn estimate of the cost to businesses of complying with the tax system.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The £15.4bn estimate of the cost to businesses of complying with the tax system contains in the NAO report comes from HMRC’s Standard Cost Model (SCM). This uses an internationally recognised approach to estimating these costs.
The SCM contains data on approximately 2,500 obligations across 27 policy areas, and is largely based on data collected from businesses and agents on the time and costs of complying with regulations.
HMRC is looking to reduce the complexity of the model so it is easier to update which may enable it to produce a more timely estimate of the cost to business.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish the sources of funding for each public sector pension scheme including balancing payments made by her Department for each fiscal year between 2020-21 and 2023-24.
Answered by Darren Jones - Chief Secretary to the Treasury
Figures showing the net Exchequer balancing payments for unfunded Public Service Pension Schemes (PSPS), along with details on contribution income and scheme expenditure, are regularly published as part of the OBR’s Economic and Fiscal Outlook (EFO), including outturn figures for the previous fiscal year. For example, the March 2022 EFO includes Exchequer balancing figures for each major PSPS for 2020-21 in the table labelled “March 2022 Economic and fiscal outlook – supplementary fiscal tables: expenditure”: Economic and fiscal outlook - March 2022 - Office for Budget Responsibility The latest publication is included in the October 2024 EFO.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, whether the £1 million threshold for the two reliefs will be uprated over this Parliament by inflation.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The allowance will be £1 million from 6 April 2026. Decisions about future increases will be taken in the same way as for other inheritance tax reliefs.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief published on 30 October 2024, how many estates she expects to be affected from the combined reforms to the two reliefs on which the £495 million estimate in revenue is derived in 2027-28.
Answered by James Murray - Exchequer Secretary (HM Treasury)
2021-22 is the latest available year for outturn statistics on APR and BPR claims. Further details around the timing of data releases for statistics around Inheritance Tax liabilities can be found in the ‘timeliness and punctuality’ section of the statistics’ Background Quality Report at:
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. Up to around 520 of these are expected to relate to claims for APR (including those that also claim for BPR), and this number falls to around 430 when claims that include AIM shares are excluded. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, what equivalent figures HMRC hold on claims for the two reliefs for years after the 2021-22 tax year.
Answered by James Murray - Exchequer Secretary (HM Treasury)
2021-22 is the latest available year for outturn statistics on APR and BPR claims. Further details around the timing of data releases for statistics around Inheritance Tax liabilities can be found in the ‘timeliness and punctuality’ section of the statistics’ Background Quality Report at:
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. Up to around 520 of these are expected to relate to claims for APR (including those that also claim for BPR), and this number falls to around 430 when claims that include AIM shares are excluded. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, what steps his Department is taking to monitor NHS Trusts' adherence to (a) General Medical Council and (b) National Institute for Health and Care Excellence guidance on patient records.
Answered by Karin Smyth - Minister of State (Department of Health and Social Care)
Each National Health Service trust is a data controller under the Data Protection Act 2018, and therefore responsible for ensuring the accuracy and integrity of their records. To assist trusts in fulfilling these responsibilities, a range of guidance and assurance is in place.
For example, NHS England publishes a Code of Practice on Records Management for all NHS trusts to follow. This covers all aspects of records management, including the accuracy and reliability of medical records. Each trust is responsible for following the principles and guidance set out in the code, which may include local measures, such as a record keeping audit, or monitoring the availability of records.
In addition, in line with the Code of Practice, NHS trusts are responsible for ensuring they have appropriate policies and procedures in place to manage their records. This will usually be a standalone records management policy, with associated procedures, such as how to destroy records.
Furthermore, NHS England’s Data Security and Protection Toolkit (DSPT) requires NHS trusts to understand legal and professional obligations for records management. The DSPT involves a periodic audit in which trusts have to demonstrate they are adhering to this requirement.
Regulators also set out professional standards for health and care professionals. For example, the General Medical Council’s Good Medical Practice requires doctors to make sure that formal records of their work, including patients' records, are clear, accurate, contemporaneous, and legible.
The Care Quality Commission has powers, under section 63(2)(b) of the Health and Social Care Act 2008, to access records held by the service that they are inspecting, where necessary, as part of their regulatory functions.
Asked by: Richard Fuller (Conservative - North Bedfordshire)
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 ensure that NHS Trusts adhere to national guidelines on the (a) accuracy and (b) reliability of medical records.
Answered by Karin Smyth - Minister of State (Department of Health and Social Care)
Each National Health Service trust is a data controller under the Data Protection Act 2018, and therefore responsible for ensuring the accuracy and integrity of their records. To assist trusts in fulfilling these responsibilities, a range of guidance and assurance is in place.
For example, NHS England publishes a Code of Practice on Records Management for all NHS trusts to follow. This covers all aspects of records management, including the accuracy and reliability of medical records. Each trust is responsible for following the principles and guidance set out in the code, which may include local measures, such as a record keeping audit, or monitoring the availability of records.
In addition, in line with the Code of Practice, NHS trusts are responsible for ensuring they have appropriate policies and procedures in place to manage their records. This will usually be a standalone records management policy, with associated procedures, such as how to destroy records.
Furthermore, NHS England’s Data Security and Protection Toolkit (DSPT) requires NHS trusts to understand legal and professional obligations for records management. The DSPT involves a periodic audit in which trusts have to demonstrate they are adhering to this requirement.
Regulators also set out professional standards for health and care professionals. For example, the General Medical Council’s Good Medical Practice requires doctors to make sure that formal records of their work, including patients' records, are clear, accurate, contemporaneous, and legible.
The Care Quality Commission has powers, under section 63(2)(b) of the Health and Social Care Act 2008, to access records held by the service that they are inspecting, where necessary, as part of their regulatory functions.