Question to the HM Treasury:

To ask His Majesty's Government what tax incentives or business rate relief measures they are considering to support small and medium-sized pottery enterprises in Stoke-on-Trent, particularly those focusing on traditional production methods and local employment.

The Government has introduced a number of tax measures to support small and medium-sized enterprises across the country, including those in the pottery sector in Stoke-on-Trent.

At the Autumn Budget, the Government published the Corporate Tax Roadmap to provide certainty for businesses to invest, committing to maintaining the Annual Investment Allowance at £1 million, which covers the qualifying expenditure of the vast majority of businesses.

The Government also took the decision to support the smallest businesses by increasing the Employment Allowance to £10,500, which means that this year, 865,000 employers (43%) will pay no National Insurance contributions at all.

At Autumn Budget, the Government also froze the small business multiplier. Together with Small Business Rates Relief, which exempts over a third of properties from business rates, these measures protect 90% of properties from inflationary increases in business rate liabilities. The Government also remains committed to delivering a fairer business rates system.

The Government keeps all tax reliefs under review, in order to ensure they strike the right balance between keeping taxes simple to administer, well-targeted and effective.