Susan Murray

The British Business Bank is undertaking a multi-year evaluation of the Covid-19 loan schemes, looking at whether the schemes met their objectives. The Year 2 evaluation report was published in November 2023 and shows that the schemes met their primary objectives of unlocking credit for businesses at scale and speed, reaching just over a quarter of small businesses in the UK. Evaluation evidence to date suggest that the schemes have had a positive impact on business outcomes like survival, turnover and employment.

Covid loan guarantee scheme performance data is published on a quarterly basis. As at 30 September 2024, within the Bounce Back Loan Scheme, £6.61 billion had been fully repaid by borrowers and £12.10 billion was being repaid on schedule.

The Consumer Rights Act 2015 sets out the standards consumers can expect when a trader supplies goods and services, including building work, and remedies if these rights are breached. Consumers can seek redress through local authority trading standards or the Small Claims Court.

Ensuring that we have a high-quality and professional construction industry is the best way to protect commercial clients. The Building Safety Act 2022 has introduced competence requirements for both individuals and businesses working in the built environment.

The Turing Scheme is the UK government’s global programme to provide grants for students to do study and work placements anywhere in the world, including in the EU. Students can develop new skills, gain international experience and boost their employability. Since its introduction following the UK’s departure from the Erasmus+ programme, the Turing Scheme has provided funding to support more than 160,000 international placements. In addition to travel and living costs, for students from disadvantaged backgrounds the Turing Scheme covers items that students may need to be able to travel, including vaccinations, visa applications, passports and insurance costs.

For the 2024/25 academic year, over £105 million has been allocated to send more than 43,000 students from across the UK on study and work placements around the world.

This government is committed to ending the VAT exemption that private schools enjoy. HM Treasury will deliver the tax changes and is engaging with a range of stakeholders as it carefully considers the impact of this policy.

Analysis by the Pensions Regulator estimates that, as of 31 March 2023, more than three quarters of schemes provide indexation on scheme benefits accrued before 6 April 1997. This is in addition to any Guaranteed Minimum Pension rights accrued between 1988 and 1997, which must be indexed by the scheme. These schemes represent over 80 per cent of the membership of private-sector occupational Defined Benefit (DB) pension schemes. This information is published and available at: Data requests | The Pensions Regulator

The Department does not hold any data on the financial status of the members of these schemes.

It is for sponsoring employers to decide on what pension benefits they offer, provided they meet minimum standards. Scheme rules set out how the scheme should be run. It would not be appropriate for the Government to interfere in decisions made by individual schemes, beyond setting clear, affordable minimum standards that apply to all.

Pensions legislation does not usually apply new provisions retrospectively to rights that have already been accrued. It is generally seen to be unreasonable to add liabilities to pension schemes that could not have been taken into account in the funding assumptions that determined the contributions to be paid at the time. In some cases, the additional unplanned liabilities could result in significant additional contributions for the sponsoring employers, and ultimately threaten the future viability of some schemes.

It is extremely important to achieve a balance between providing members with some measure of protection against inflation and not increasing schemes’ costs beyond a level that schemes and employers can generally afford.

It is for sponsoring employers to decide on what pension benefits they offer, provided they meet minimum standards. Scheme rules set out how the scheme should be run. It would not be appropriate for the Government to interfere in decisions made by individual schemes, beyond setting clear, affordable minimum standards that apply to all.

Pensions legislation does not usually apply new provisions retrospectively to rights that have already been accrued. It is generally seen to be unreasonable to add liabilities to pension schemes that could not have been taken into account in the funding assumptions that determined the contributions to be paid at the time. In some cases, the additional unplanned liabilities could result in significant additional contributions for the sponsoring employers, and ultimately threaten the future viability of some schemes.

It is extremely important to achieve a balance between providing members with some measure of protection against inflation and not increasing schemes’ costs beyond a level that schemes and employers can generally afford.

Analysis carried out by the Pensions Regulator estimates that, as of 31 March 2023, 23 per cent of private-sector occupational Defined Benefit (DB) pension schemes have no indexation applied to pre-1997 benefits. However, this is in addition to any Guaranteed Minimum Pension rights accrued between 1988 and 1997, which must be indexed by the scheme.

This information is published and available at: Data requests | The Pensions Regulator

The UK has a robust and flexible regime for protecting defined benefit (DB) pensions.

Sponsoring employers are ultimately responsible for meeting the promised pensions and DB pension schemes are subject to the statutory funding objective which requires them to have sufficient and appropriate assets to provide for their pension liabilities. Schemes must be valued, at least every three years, and where there is a funding deficit a recovery plan must be put in place, and the deficit filled as soon as the sponsor can reasonably afford.

The Pensions Regulator has a range of enforcement powers and can intervene to protect member benefits when needed.

Where an employer becomes insolvent, and the scheme winds up underfunded, benefits are underpinned by the Pension Protection Fund (PPF) which can provide compensation at 100% of scheme benefits for pensioner members and 90% of scheme benefits for deferred members.

The delivery of palliative and end of life care services is a devolved matter.

We have taken necessary decisions to fix the foundations in the public finances at the Autumn Budget, which enabled the Spending Review settlement of a £22.6 billion increase in resource spending for the Department from 2023/24 outturn to 2025/26. The employer National Insurance contributions rise will be implemented in April 2025.

In England, palliative care services are included in the list of services an integrated care board (ICB) must commission. This promotes a more consistent national approach and supports commissioners in prioritising palliative and end of life care. To support ICBs in this duty, NHS England has published statutory guidance and service specifications.

The delivery of palliative and end of life care services is a devolved matter.

We have taken necessary decisions to fix the foundations in the public finances at the Autumn Budget, which enabled the Spending Review settlement of a £22.6 billion increase in resource spending for the Department from 2023/24 outturn to 2025/26. The employer National Insurance contributions rise will be implemented in April 2025.

In England, palliative care services are included in the list of services an integrated care board (ICB) must commission. This promotes a more consistent national approach and supports commissioners in prioritising palliative and end of life care. To support ICBs in this duty, NHS England has published statutory guidance and service specifications.

The delivery of palliative and end of life care services is a devolved matter. We want to assure ourselves and the National Health Service in England that it has access to the workforce it needs in the years ahead to ensure that patients, including those at end of life, are cared for by the right professional, when and where they need it. We will need to do this in light of the 10-Year Health Plan.

In England, palliative and end of life care is wide-ranging, provided by generalist as well as specialist healthcare professionals, and is not disease/diagnosis specific. A large proportion of palliative and end of life care is not provided by palliative care specialists and, therefore, it is difficult to quantify the totality of the NHS workforce providing palliative and end of life care.

The Department has been working hard with industry to help resolve the shortages of radioisotopes, which are affecting the United Kingdom and other countries around the world. The affected radioisotopes are mainly used for diagnosing cancers, including prostate and breast cancer, and are also used for the imaging of organ function in scans, including for the heart. Supply of the affected molybdenum-technetium generators has improved significantly during week of 11 November.

The Department has worked in close partnership with National Health Service specialists from across the UK, suppliers, the British Nuclear Medicine Society, the UK Radiopharmacy Group, and the devolved administrations, including Scotland, to ensure that critical patients are prioritised, and that the limited supply is shared equitably between hospitals and trusts across the UK.

The Department issued a National Patient Safety alert which provided comprehensive management advice for NHS clinicians across the UK on how to manage and prioritise patients affected by these shortages. The guidance covers actions for health boards in the devolved nations, including on the coordination of mutual aid arrangements and escalation routes where issues are identified.

We have taken necessary decisions to fix the foundations in the public finances at the Autumn Budget, which has enabled the Spending Review settlement of a £22.6 billion increase in resource spending for the Department from 2023/24 outturn to 2025/26. The employer National Insurance rise will be implemented April 2025, and the Department will set out further details on the allocation of funding for next year in due course.

Primary care providers, including general practice (GP), dentistry, pharmacy, and eye care, are valued independent contractors who provide nearly £20 billion worth of National Health Services. Every year we consult with each sector both about what services they provide, and the money providers are entitled to in return under their contract. As in previous years, this issue will be dealt with as part of that process.

We will shortly begin discussions on the annual GP Contract and on the funding arrangements for community pharmacy in 2025/26. I am unable to say more until these have been concluded.

The UK continues to call on Israel to increase humanitarian and commercial access into the Occupied Palestinian Territories by ensuring all aid crossings are fully operational, including the port of Ashdod. The Foreign Secretary recently spoke to Israeli Officials and raised the urgent need for a rapid increase in aid for those most in need. FCDO officials have raised the matter of this donation directly with the Israeli authorities and are working with colleagues in the Scottish Government to resolve the matter.

Small and medium sized businesses make a vital contribution to the UK economy. There are various arrangements in place that enable businesses to access reduced or zero import charges.

With regards to customs duty, the UK has a number of free trade agreements which enable businesses to benefit from paying reduced or zero customs duty. The UK also has several customs procedures which allow businesses to pay a reduced amount of duty on their imports, depending on what they are and what they do with them – for example, if they are importing them temporarily or repairing them.

VAT is due on all imports of goods into the UK at the same rate as domestic transactions. This ensures imports cannot undercut UK businesses and does not represent an additional charge for businesses buying imports. VAT registered businesses are able to reclaim VAT paid upon import, in the same way as for domestic purchases, as well as making use of VAT accounting schemes to smooth cash flow.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether.

The Government’s approach to the VAT threshold and applicable rates aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues. Tax breaks reduce the revenue available for public services and must represent value for money for the taxpayer.

The Government is committed to supporting disabled people and is determined that support should be focused on people who need it most. The aim of existing Vehicle Excise Duty (VED) exemptions for recipients of some disability benefits is to provide additional help for people who become disabled early, or relatively early, in life and as a result experience economic disadvantage. These allowances are therefore only available to people who become disabled before State Pension age.

For individuals who develop a disability after State Pension age, Attendance Allowance (AA) is a non-means-tested benefit which provides targeted help with the extra costs of disability and helps them maintain their independence. Unlike Disability Living Allowance and Personal Independence Payment, AA does not have a mobility component and is intended to cover the need for care or supervision an individual requires as a result of their disability rather than specific mobility needs. Individuals can however choose to use their AA to fund mobility aids.

While we have no current plans to reform the VED exemptions for recipients of some disability benefits, the Government keeps all taxes under review as part of the policy making process, and the Chancellor makes decisions at fiscal events in the context of the public finances.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November

The government has protected the smallest businesses from the impact of the increase to employers’ National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no employer NICs at all next year.

More than half of employers see no change or gain overall from this package and eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.

The creative industries play a key role in driving economic growth. The Government is committed to supporting them as part of its plan to fix the foundations of the economy.

Orchestra Tax Relief (OTR) provides tax relief at a rate of 50% on production costs. To qualify for the relief, a concert must be performed by a group of at least 12 instrumentalists. Concerts with a vocal element, including a choir, may be eligible provided that the instrumentalists are the primary focus.

These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government keeps the tax system under review and any changes will be announced at a fiscal event.

The Visit caseworker guidance provides guidance to decision makers when assessing Visitor applications. It sets out that all information provided by the applicant must be assessed which may include supporting statements or references provided by British nationals to support the application - Visit caseworker guidance (accessible) - GOV.UK

Visitor visa applications are assessed on their individual merits, considering all aspects of the case. This may include supporting documents provided by a sponsor, which are then evaluated, along with the rest of the application, against the balance of probabilities to determine if the application meets the requirements of the Visitor Immigration Rules - Immigration Rules - Immigration Rules Appendix V: Visitor - Guidance - GOV.UK.

At present, asylum seekers who have had their claim outstanding for 12 months or more, through no fault of their own, can apply for permission to work. Those permitted to work are restricted to jobs on the Immigration Salary List. This list is based on expert advice from the independent Migration Advisory Committee.

The Anti-Social Behaviour, Crime and Policing Act 2014 provides the police and local authorities with a range of flexible tools and powers that they can use to respond quickly and effectively to anti-social behaviour, including the misuse of fireworks.

To inform any future decisions on the legislative framework the Government will continue to engage with stakeholders to gather evidence on the issues raised by the antisocial use of fireworks, and consider any further steps that need to be taken to tackle the problem.

The Government is firmly committed to promoting and protecting the right to freedom of religion, or belief, and being a strong voice internationally in defence of this fundamental right.

Any attempt to intimidate, harass or harm individuals in the UK will not be tolerated. Wherever we identify such threats, we will use all measures, including through our world-class intelligence services, to mitigate risk to individuals.

Police forces are operationally independent of Government. Therefore, the Home Office does not comment on operational decisions taken by the Police, including, any decisions taken by the police to issue protective security advice.

The Blue Book of Protective Security is available to anyone who would like to improve their personal security, for whatever reason, and is freely available on the Protect UK website.Anyone who is concerned for their safety should contact the police in the first instance.

The Department is assessing current policies and identifying those which obstruct individuals from joining the Armed Forces. It is essential that new entrants to the Armed Forces are medically fit to meet the various challenges of Service life and the roles in which they will be expected to deploy.

Candidates with mild or moderate allergies are currently able to join the Armed Forces providing they meet certain criteria. Candidates with severe symptoms, including anaphylaxis and those who require an adrenaline auto-injector, are currently unable to join the Armed Forces as it is not possible to guarantee avoidance of allergen cross-contamination throughout a Service career, especially when on operations, or rapid access to life-saving treatment.

If an application is rejected on medical grounds, a candidate can appeal the decision with additional medical information. There is also an executive waiver process where the employing Service may, exceptionally, recruit someone who is below the normal entry standards.

The key objective of the government’s cladding funding schemes is to ensure that life safety fire risks associated with cladding are addressed as quickly as possible to ensure that residents in residential buildings are safe and feel safe in their homes. Funding is available towards eligible costs related to action needed to mitigate the risk posed by cladding on residential buildings over 11m in height. Commercial leaseholders operating in mixed use residential and commercial developments may in some circumstances benefit from protections against having to pay service charges towards equivalent works to fix cladding. Full details of eligibility for cladding safety funding can be found at Cladding Safety Scheme overview - GOV.UK.

The UK Government recognises the substantial contribution the Scottish tourism industry makes to the UK visitor economy. We are committed to working with industry to strengthen the future of this key sector.

While tourism is devolved, we work closely with the Scottish Government and its agencies to ensure that the sector thrives. This Government will also continue to encourage tourism across the whole of Scotland through our Brand Scotland work to promote Scotland around the world.