Written questions by Pinkerton.

What the average customs clearance time was for parcels entering the UK from the EU during the period 1 November to 31 January in each of the last three years.

HMRC understands the importance of consumers receiving their parcels on time and has robust procedures alongside Border Force to help maintain the flow. HMRC have confirmed there were no significant system outages during the period requested but has not conducted an assessment of what factors may have negatively influenced clearance times during that period. Whilst HMRC does have average customs clearance times for declarations made on the Customs Declaration Service, it is not able to identify parcels specifically from this data and does not hold data on the average customs clearance time for parcels imported by the UK’s designated postal operator, Royal Mail.

What steps her Department is taking to ensure that people experiencing financial difficulty are aware of and able to access appropriate (a) financial support and (b) advice during winter months.

The government recognises the challenges many households face during the winter months and is committed to ensuring that people experiencing financial difficulty are aware of and able to access the support available. At Budget 2025, we announced a comprehensive package of measures to ease cost of living pressures. This includes taking an average of £150 off household energy bills from April 2026, expanding the £150 Warm Home Discount to 6 million lower income households, and freezing rail fares and NHS prescription fees for one-year. We are lifting around 550,000 children out of poverty by removing the two child limit, alongside other measures announced this year such as expanding free school meals. The Household Support Fund in England will also continue to help households facing the greatest hardship with the cost of essentials such as food, energy and water. To ensure people can access support with their finances whenever they need it, the Government also funds the Money and Pensions Service (MaPS) which supports consumers with free, impartial guidance for every stage of their financial lives. Its MoneyHelper services – available online, via webchat and over the phone – operate year-round and offer information on a wide range of financial topics, along with easy-to-use tools and calculators to support people in managing their finances. In addition to this, MaPS delivers a range of national and community-based debt advice services across England to provide specialist support to those in problem debt. The UK Government also provides funding for debt advice in Scotland, Wales, and Northern Ireland, with responsibility for debt advice services resting with respective devolved governments.

What fiscal steps she is taking to help increase the incomes of lower income families in Surrey Heath constituency.

The Chancellor took significant steps in the Autumn Budget 2025 to support lower income families and improve living standards across the UK, including in Surrey Heath. These measures include:• Removing the two-child limit in Universal Credit, which will mean the largest expected reduction in child poverty over a Parliament since comparable records began.• In Surrey Heath, this change is estimated to benefit around 990 children.• This is part of a wider package of welfare reforms and cost of living support, expanding free school meals and breakfast clubs, freezes rail fares and prescription charges, and raising the National Living Wage to £12.71 per hour from April 2026.

Whether she has made an assessment of the potential impact of business rates on the financial viability of pubs in Surrey Heath constituency.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values (i.e. the tax base) of properties remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. For the pubs sector, the increase in rateable values will be 30%, which combined with the loss of the temporary RHL relief would lead to an increase in total bills paid by the sector of 45%. However, due to government intervention, the sector’s total bill will only increase by 4% next year. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Whether she has made an assessment of the potential impact of employers' National Insurance contribution rates on the financial viability of (a) pubs and (b) breweries in Surrey Heath constituency.

The Government closely monitors the health of different sectors across the UK economy and regularly engages with the hospitality sector. The Government protected the smallest hospitality businesses from the recent changes to employer National Insurance through increasing the Employment Allowance to £10,500. We have also taken a number of other steps to support the hospitality industry. This includes:Introducing a permanently lower business rates multiplier for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, the government extended the RHL relief for 2025-26 at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.Responding to the recommendations of the Licensing Taskforce, including developing a National Licensing Policy Framework that will set out national direction for licensing authorities to consider economic growth and cultural value;Protecting hospitality businesses from upward only rent clauses through the English Devolution Bill, and;Introducing a strong new ‘Community Right to Buy’ to help communities safeguard valued community assets – such as pubs.

What steps her Department is taking to support pensioners who reach the end of their mortgage term and face difficulties in refinancing in Surrey Heath constituency.

The pricing and availability of mortgages, including the extension of additional facilities post maturity or eligibility for suitable later life lending products, are commercial decisions for mortgage lenders in which the Government does not intervene. However, the Government is regularly in contact with mortgage lenders on all aspects of their business, including the provision of finance to different cohorts of borrowers. The UK benefits from a competitive later life lending market and there are various options available to later life borrowers, depending on their circumstances. Prospective borrowers should speak to a later life lending mortgage broker, who will be able to assist them in identifying any products for their circumstances. Where individuals are concerned about their ability to make their mortgage repayments, they should contact their lender to understand what options are available to them. There are significant measures in place to protect vulnerable mortgage borrowers, the Financial Conduct Authority’s rules require lenders to engage individually with their customers who are struggling or who are worried about their payments in order to provide tailored support.

Whether she has had recent discussions with mortgage lenders on later-life lending for pensioners with outstanding borrowing at the end of their mortgage term.

The pricing and availability of mortgages, including the extension of additional facilities post maturity or eligibility for suitable later life lending products, are commercial decisions for mortgage lenders in which the Government does not intervene. However, the Government is regularly in contact with mortgage lenders on all aspects of their business, including the provision of finance to different cohorts of borrowers. The UK benefits from a competitive later life lending market and there are various options available to later life borrowers, depending on their circumstances. Prospective borrowers should speak to a later life lending mortgage broker, who will be able to assist them in identifying any products for their circumstances. Where individuals are concerned about their ability to make their mortgage repayments, they should contact their lender to understand what options are available to them. There are significant measures in place to protect vulnerable mortgage borrowers, the Financial Conduct Authority’s rules require lenders to engage individually with their customers who are struggling or who are worried about their payments in order to provide tailored support.

What assessment her Department has made of the potential impact of salary sacrifice schemes on the (a) affordability and (b) uptake of electric vehicles among (i) lower and (ii) middle-income drivers.

HMRC publishes annual statistics which provide information about the company cars provided as benefits in kind to employees by employers, including the proportion of the company car stock which is electric. The most recent statistics were published in June 2024 for the tax year 2022-23, which showed that 220,000 company cars were fully electric, or 29% of the total company car stock, an increase from 50,000 in 2020-21. The Government recognises that Company Car Tax Regime and salary sacrifice exemption for ultra-low and zero emission vehicles continues to play an important role in the EV transition. The Government is committed to supporting the transition to electric vehicles, and generous company car tax rates for electric cars have been a key incentive for increasing their number on the road. Electric company cars also play a significant role in supporting the used EV markets. At the end of their lease company cars are sold into the used markets, which is where the majority of car sales take place in the UK. More widely, the UK has a range of measures to support people to transition to zero emission vehicles, including the plug-in grant for vans and support for charging infrastructure across all of England.The Government has more recently announced the new Electric Car Grant, which supports drivers to purchase ZEVs with grants of up to £3,750. The grant will help save drivers money and get more of them buying EVs, whilst helping the Government to deliver its environmental commitments. The Government keeps all taxes including benefit in kind taxation of electric vehicles under review.

What assessment her Department has made of the potential merits of reviewing the treatment of electric vehicles under the benefit-in-kind system.

HMRC publishes annual statistics which provide information about the company cars provided as benefits in kind to employees by employers, including the proportion of the company car stock which is electric. The most recent statistics were published in June 2024 for the tax year 2022-23, which showed that 220,000 company cars were fully electric, or 29% of the total company car stock, an increase from 50,000 in 2020-21. The Government recognises that Company Car Tax Regime and salary sacrifice exemption for ultra-low and zero emission vehicles continues to play an important role in the EV transition. The Government is committed to supporting the transition to electric vehicles, and generous company car tax rates for electric cars have been a key incentive for increasing their number on the road. Electric company cars also play a significant role in supporting the used EV markets. At the end of their lease company cars are sold into the used markets, which is where the majority of car sales take place in the UK. More widely, the UK has a range of measures to support people to transition to zero emission vehicles, including the plug-in grant for vans and support for charging infrastructure across all of England.The Government has more recently announced the new Electric Car Grant, which supports drivers to purchase ZEVs with grants of up to £3,750. The grant will help save drivers money and get more of them buying EVs, whilst helping the Government to deliver its environmental commitments. The Government keeps all taxes including benefit in kind taxation of electric vehicles under review.

What steps her Department is taking to support adults with debt difficulties in Surrey Heath constituency.

The Government is committed to supporting people who are experiencing financial difficulties and to helping them manage and reduce their debts. Through the Money and Pensions Service (MaPS), the Government funds a range of national and community-based services to support individuals and families across England. People in Surrey Heath are able to access this support through MaPS and its network of local delivery partners. MaPS is continuing to expand access by strengthening its digital capabilities and working in partnership with local organisations to ensure support is available to those most in need. To expand access to debt advice, the Government has allocated over £100 million from a levy on industry to MaPS for 2025-26, an increase of over 10%. The Government also continues to support the Breathing Space scheme, which provides borrowers with legal protections from most enforcement action, interest, and charges for 60 days while they engage with professional debt advice. In addition, the Government has recently published its Financial Inclusion Strategy, which sets out the broader range of measures and initiatives being taken to improve access to financial services and support. This includes a dedicated chapter on ‘Tackling Problem Debt’, outlining the actions the Government is taking forward to address problem debt across all constituencies. The Strategy is available on GOV.UK.

What assessment she has made of the link between business rates and town centre economic activity in Surrey Heath constituency.

High streets are focal points of economic and social activity. They are a point of local pride and reflect the unique character of communities. As the business rates burden falls more heavily on property-intensive sectors, the Government wants to ensure that the business rates burden is permanently rebalanced, supporting high street and town centre businesses such as those in Surrey Heath.That is why the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026/27. This permanent tax cut will ensure that eligible RHL properties benefit from much-needed certainty and support.Ahead of these changes being made, the Government recognises that businesses will need support in 2025/26. As such, the Government has prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and frozen the small business multiplier.The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

If she will make an assessment of the potential merits of increasing the personal allowance for pensioners in Surrey Heath constituency.

This Government remains committed to supporting pensioners and giving them the dignity and security they deserve in retirement. Through our commitment to protect the Triple Lock, over 12 million pensioners benefitted from a 4.1% increase to their basic or new State Pension in April 2025. Over the course of this Parliament, the full yearly rate of the new State Pension is expected to increase by around £1,900 based on the Office for Budget Responsibility’s latest forecast. The Personal Allowance - the amount an individual can earn before paying tax - will continue to exceed the basic and full new State Pension in 2025/26. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.

What assessment her Department has made of the potential impact of HMRC’s loan charge repayment policies on people in Surrey Heath constituency.

The Government commissioned an independent review of the loan charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. The Government will respond by Autumn Budget 2025. The Government recognises the concerns raised about the loan charge. The independent review examined the barriers that prevent those people subject to the loan charge from reaching resolution with HMRC. HMRC continues to provide support for those affected, with agreed manageable payment plans and a well-established Extra Support Service. It has guidance and training in place for all customer advisors or settlement teams on identifying taxpayers who need extra support and providing reasonable adjustments to meet their needs.

What assessment her Department has made of the potential impact of the higher business rates multiplier for large premises on (a) the price of essential goods, (b) shop closures, (c) regional job losses, and (d) footfall in town centres in Surrey Heath constituency.

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000 from 2026-27. This permanent tax cut will ensure they benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so the Government will introduce a higher rate on the most valuable properties in 2026/27 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants. The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes and broader economic and fiscal context into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What assessment her Department has made of the potential impact of change in Agricultural Property Relief on farms in Surrey Heath constituency.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. Information from claims is not recorded to enable regional or national breakdowns of the number of estates expected to be affected. However, the Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms. The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

What assessment her Department has made of the potential impact of refund processing times by HMRC on (a) cash flow and (b) trading viability for small construction businesses in Surrey Heath constituency.

HMRC recognises the importance of tax repayments in supporting business cash flow and prioritises their processing.In 2024/25, £156.6 billion in repayments were issued, including £17.3 billion in Income Tax. For Construction Industry Scheme (CIS) claims, additional checks and increased volumes have extended processing times, with some cases taking longer than expected. HMRC is actively working to improve turnaround times through increased staffing and automation. HMRC’s correspondence service standard is to respond to 80% of priority post within 15 working days. Monthly performance against this standard is published at https://www.gov.uk/government/collections/hmrc-monthly-performance-reports HMRC’s online services include a ‘Where’s my reply’ tool which provides estimated response times. The tool is available here: https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc HMRC is always looking at ways to improve customer experience. Their recently published transformation roadmap sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.

Whether she has conducted an impact assessment of the reduction of stamp duty thresholds on homeowners in Surrey Heath constituency.

No assessment has been made of the impact at individual constituency level.

Whether she has made an assessment of the potential merits of exempting not-for-profit organisations from business rates in Surrey Heath constituency.

Currently, properties which are wholly or mainly used for charitable purposes are eligible for charitable relief, which provides businesses with up to 80% off their business rates bills. Provision of further relief to charitable properties is at the discretion of local authorities.

Whether she plans to take steps to help support older people to use self-checkout kiosks in banks in Surrey Heath constituency.

Banking has changed significantly in recent years with many customers benefitting from the ease and convenience of remote banking. The Government understands the importance of face-to-face banking to communities and high streets in Surrey Heath and across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 220 hubs have been announced so far, and over 135 are already open. The Financial Conduct Authority requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers, such as the elderly and disabled. Additionally, under the Equality Act 2010, banks must make reasonable adjustments to ensure their services are accessible to all. The Department for Science, Innovation, and Technology (DSIT) has recently published a Digital Inclusion Action Plan which sets out the Government’s first steps towards our long-term objective of ensuring everyone has the access, skills, support and confidence to participate in our modern digital economy. Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking and via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK.

What assessment she has made of the potential impact of increases to employer's National Insurance contributions on the (a) hospitality and (b) leisure sectors in Surrey Heath constituency.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses and civil society organisations, as well as an overview of the equality impacts. Estimates of the impact on businesses in Surrey Heath from changes to employer NICs announced at Autumn Budget 2024 are not available.