Written questions by Burghart.

Pursuant to the Answer of 21 January 2026, to Question 105552, on Budget November 2025: Disclosure of Information, if she will publish the terms of reference to (a) the leak inquiry and (b) Permanent Secretary’s review into Budget security.

The scope of both a) the leak inquiry and b) the Permanent Secretary’s review will be set out when the outcomes of the Budget Information Security review are published, the aim of which is to conclude in advance of the Spring Statement on 3 March.

What data (a) her department and (b) NISTA holds on the number of central government PFI contracts which necessitate the underlying asset remaining in the ownership of the PFI contractor at the end of the contract.

HM Treasury, which includes NISTA, publishes aggregate information on PFI and PF2 projects annually. In line with guidance, any arrangements which necessitate the underlying asset remaining in the ownership of the PFI contractor at the end of the contract would be the exception. Information on such cases is not collated centrally by HM Treasury.

Whether (a) the Department for Business, Innovation and Skills, (b) UK Financial Investments and (c) other Ministers were involved in the disposal of RBS Sempra Commodities to JP Morgan in the 2009-10 financial year.

Public records of HM Treasury ministerial meetings are available from May 2010 onwards. HM Treasury has also conducted a proportionate search of its archives for the relevant period and has found no evidence of correspondence or meetings between Jeffrey Epstein and Treasury ministers, or any Treasury officials, in relation to this sale, or on any other matter.

What the evidential basis is for the Office for Value for Money making almost £14 billion of annual efficiency gains by 2028-29 against planned day-to-day budgets for 2025-26.

The OVfM has supported departments to develop bespoke technical efficiency targets, underpinned by credible delivery plans. In total, the government identified efficiencies of almost £14 billion a year by 2028-29. The OVfM’s approach was guided by three principles, which together will deliver a sustainable outcome. First, it has placed greater focus on improving outcomes not just reducing costs. It has achieved this by clearly distinguishing between technical efficiencies (delivering more output for the same input, or the same output for less input) and stopping activities (reducing outputs). This is in line with the Government Efficiency Framework definition of a technical efficiency. Second, it has aimed to increase confidence in the deliverability of efficiencies, by working with departments to develop bespoke targets underpinned by credible plans. Third, it has supported greater transparency by publishing departments’ targets and plans, allowing external scrutiny and public accountability. Further detail on the basis for departments’ targets and plans can be found in the Departmental Efficiency Delivery Plans document published at Spending Review 2025: https://www.gov.uk/government/publications/departmental-efficiency-delivery-plans.

Pursuant to the Answer of 9 June 2024 to Question 54793 on British Indian Ocean Territory: Sovereignty, what proportion of the costs will come from the (a) Ministry of Defence and (b) Foreign, Commonwealth and Development Office budgets.

The payments to Mauritius will be split between the Foreign, Commonwealth and Development Office and Ministry of Defence. They will be published in the normal manner alongside other departmental spend in the annual accounts.

Whether her Department has a target for the number of staff it plans to employ over the period of the Spending Review.

The Department’s SR settlement of a 10% real terms reduction to admin budgets by 2028-29 means HM Treasury will need to get smaller, necessitating a reduction in resource in some areas. Headcount reductions will be subject to future business planning where the department will take decisions on how the savings will be delivered.

With reference to Minister for the Cabinet Office's Oral Statement of 24 June 2025 on the National Security Strategy, Official Report, columns 974-76, what estimate he has made of the proportion of GDP spent on broader resilience and security spending in the most recent period for which data is available.

The National Security Strategy 2025 was published on 24 June 2025. It confirms that by combining an increase in funding with recognition of the vital contribution the Single Intelligence Account plays to our national defence, the UK will spend 2.6% on NATO qualifying defence spending from 2027. This will be considered core spending.NATO provides reporting guidelines for the 1.5% defence and security related spending. It will include investments that raise the overall resilience of our societies, such as energy security, telecommunications, and infrastructure, as well as the execution of defence plans, expanding industrial capacity and innovation and counter hybrid actions.Along with all other NATO allies, the UK will report against the new categories of defence spending at the next NATO reporting deadline.

Whether she plans to (a) amend and (b) review the definitions of (i) defence and (ii) national security spending, for the purposes of (A) statistical and (B) NATO targets.

NATO has a common definition of defence expenditure which is agreed by all NATO Allies. A full definition can be found here: https://www.nato.int/cps/en/natohq/topics_49198.htm

Pursuant to the answer of 9 June 2025 to Question 57308, on Chagos Islands: Sovereignty, if she will place in the Library a copy of the (a) calculations and (b) analysis produced by the Government Actuary’s Department.

Details of the calculations have been agreed by the Government Actuary’s Department and are in the Explanatory Memorandum laid alongside the Treaty. However, it is not normal practice for government departments to release details of corresponding financial analysis. Any financial obligations, including departmental budgetary responsibilities, will be managed responsibly within the government’s fiscal framework. No payments will be made until the Treaty is legally binding.

If she will make an estimate of the average time taken for applicants to the Duty Reimbursement Scheme to be reimbursed for duty paid on goods brought into Northern Ireland.

The Duty Reimbursement Scheme (DRS) has been operational since June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU. DRS claims are processed within 120 days of receipt, although generally the processing time for claims is much shorter. As of 14 March 2025, the average processing time for a DRS claim is 16 days. Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS. HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes such as the Customs Duty Waiver Scheme.

If she will make an estimate of the number of claims that have been (a) made and (b) paid under the Duty Reimbursement Scheme for goods brought into Northern Ireland since the scheme was established.

The Duty Reimbursement Scheme (DRS) has been operational since June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU. DRS claims are processed within 120 days of receipt, although generally the processing time for claims is much shorter. As of 14 March 2025, the average processing time for a DRS claim is 16 days. Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS. HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes such as the Customs Duty Waiver Scheme.

Pursuant to the Answer of 14 October to Question 6418 on Further Education: VAT, for what reason further education colleges do not meet the rationale for admission to either refund scheme.

I refer the member to the answer given on the 14 November to PQ 13459.

Pursuant to his Answer of 17 October 2024 to Question 8846 on Further Education: VAT, if she will set out the reasons why further education colleges are unable to recover the VAT they have incurred on their expenditure.

Section 33 of the VAT Act 1994 provides a scheme that allows local authorities (LAs) and similar public bodies to refunds of VAT equal to that incurred on purchases of goods and services relating to their statutory non-business activities. The scheme was introduced to prevent VAT falling as a burden on local taxation. As funding for maintained schools is channelled via LAs, maintained schools benefit from the scheme. Section 33B, which allows academies to recover the VAT they pay, was introduced in April 2011 to ensure that academies were not disincentivised from leaving LA control.FE colleges and sixth forms are not eligible for VAT refunds as they do not fit the objectives of either Section 33 or Section 33B (protecting local taxation or encouraging academisation). Almost all sixth form colleges (the second most common type of FE college) have the choice to restructure as 16-19 academies, enabling the recovery of VAT under the refund scheme; however, many choose not to.

Pursuant to the answer of 6 November 2024, to Question 12294, on Employer’s Contributions: Ministry of Defence, and with reference to Item 26 on page 118, Table 5.1, of the Autumn Budget 2024, HC295, on the allowance for impact of the National Insurance Contributions on public sector organisations, whether this will include funding to mitigate the NI insurance rise for (a) GPs, (b) NHS dentists, (c) NHS-funded hospices, (d) privately-funded hospices, (e) universities, (f) further education colleges, (g) children’s care homes, (h) care homes for the elderly which have residents funded by local authorities.

The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.

With reference to Item 26 on page 118, Table 5.1, of the Autumn Budget 2024, HC295, published on 30 October 2024, if she will set out the methodological difference with the monetary figures listed for RDEL compensation to public sector employers and adult social care, in Table 3.2 in the Office for Budget Responsibility's Economic and Fiscal Outlook, October 2024, CP1169.

The OBR memo line was incorrect and it has now been amended - Correction on 7 October 2024: The published Economic and fiscal outlook included an incorrect definition of the policy and its costs. We have made this correction to the highlighted cells above and detailed this correction in the Correction slip within the Economic and fiscal outlook.- to align with the published figure on page 118, Table 5.1, of the Autumn Budget 2024.

What the VAT status is of further education colleges.

Education services supplied by an “eligible body” are exempt from VAT. For VAT purposes, an “eligible body” broadly refers to most regulated, publicly funded, or not-for-profit education providers. This means no VAT is charged on supplies of education made by further education colleges, nor are further education colleges able to recover the VAT they have incurred on their expenditure.We are ending the VAT exemption for private schools. The government will introduce 20% VAT on education and boarding services provided for a charge from 1 January 2025. This will include education and vocational training provided either at sixth forms attached to private schools or stand-alone private sixth form colleges. However, education and vocational training provided by further education colleges will not be subject to VAT.

If she will give further education corporations the same VAT status as Multi Academy Trusts and 16 to 19 Free Schools.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools. Any fees paid from 29 July 2024 relating to the term starting in January 2025 onwards will be subject to VAT. Furthermore, where a school in England has charitable status, the Government will legislate to remove their eligibility to business rates charitable rate relief. This is intended to take effect from April 2025, subject to Parliamentary passage. This includes independent schools, part-funded by overseas governments, bi-lingual schools, and faith schools. The final policy design will be confirmed at the Budget. A technical note setting out the details, alongside draft VAT legislation, was published in July and is available here: https://www.gov.uk/government/publications/vat-on-private-school-fees-removing-the-charitable-rates-relief-for-private-schools. Business rates are administered by local government. Therefore, local authorities are responsible for determining eligibility for reliefs, including with respect to dual-use locations. Charitable rates relief is available to properties deemed to be ‘wholly or mainly’ used for charitable purposes. Certain properties are exempt from business rates including buildings that are places of public religious worship and buildings used for the training and/or welfare of disabled persons. The Valuation Office Agency (VOA) is responsible for determining whether a property meets the necessary legal requirements to be exempt. Details on final policy decisions regarding the removal of private schools’ eligibility for charitable rate relief will be set out at the Budget.The Government has carefully considered the impact that changes to the tax treatment of private schools will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October, and set out its assessment of the expected impacts of these policy changes in a Tax Information and Impact Note (TIIN). TIINs give a clear explanation of the policy objective, including details of the tax impact on the Exchequer, business, individuals and any equalities impacts.These changes will not affect the VAT status of FE Colleges. Maintained schools are funded by local authorities, who are able to recover their VAT through the s33 VAT refund scheme, which aims to ensure VAT is not a burden on local taxation. Academies can also recover their VAT under s33B, to ensure they are not disincentivised from leaving LA control. FE colleges do not meet the rationale for admission to either refund scheme.