Written questions by Sobel.

How many individuals in Leeds Central and Headingley constituency have been notified by HMRC that they must repay their Winter Fuel Payment due to income exceeding the eligibility threshold.

Awaiting answer.

Whether alternative reporting frequencies were considered under Making Tax Digital for self-employed workers whose income is irregular or seasonal.

The government has worked extensively with taxpayers, representative bodies and software developers to ensure Making Tax Digital (MTD) for Income Tax works well for businesses of all types and sizes. For most users, MTD for Income Tax will involve keeping digital records and submitting four light-touch quarterly updates during the tax year. MTD quarterly updates are not tax returns. They are simple summaries of business income and expenses and are populated automatically through software that draws the relevant data from digital records. Quarterly updates allow taxpayers with irregular or seasonal income to see an emerging view of their likely tax position as the year progresses, supporting better business planning. The updates can also enable HMRC to deliver targeted digital prompts to users throughout the tax year, ensuring reporting is accurate and timely by pointing out errors or missing entries. With accurate records captured digitally in software, preparing the end-of-year return should be simpler, as the information needed is already available.

What assessment has been made of the impact of Making Tax Digital for Income Tax on workers in the creative industries and gig economy.

The government has worked extensively with taxpayers, representative bodies and software developers to ensure Making Tax Digital (MTD) for Income Tax works well for businesses of all types and sizes. For most users, MTD for Income Tax will involve keeping digital records and submitting four light-touch quarterly updates during the tax year. MTD quarterly updates are not tax returns. They are simple summaries of business income and expenses and are populated automatically through software that draws the relevant data from digital records. Quarterly updates allow taxpayers with irregular or seasonal income to see an emerging view of their likely tax position as the year progresses, supporting better business planning. The updates can also enable HMRC to deliver targeted digital prompts to users throughout the tax year, ensuring reporting is accurate and timely by pointing out errors or missing entries. With accurate records captured digitally in software, preparing the end-of-year return should be simpler, as the information needed is already available.

With reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what assessment she has made of the potential impact of changes to business rates relief on grassroots music venues.

The Government is committed to supporting the creative industries, which play a key role in driving economic growth, contributing £124.6bn GVA in 2022 and supporting over 2 million jobs.At the 2024 Autumn Budget, the Chancellor set out plans to transform the business rates system over the parliament, including an intention to introduce permanently lower tax rates for high-street Retail, Hospitality and Leisure properties – like grassroots music venues - from 2026-27. Permanently lower tax rates will provide certainty for RHL properties, ending the cliff-edge created by the temporary 1-year RHL relief that has been repeatedly rolled over since the pandemic.In the interim period, for 25-26, the government has extended RHL relief at 40% and frozen the small business multiplier. This is a package worth over £1.6 billion in 2025-26, aimed at supporting the smallest properties.

When private schools should become VAT registered.

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. Private schools that are not currently registered for VAT will be able to register after 30 October. Further guidance can be found on the GOV.UK website here: Charging and reclaiming VAT on goods and services related to private school fees - GOV.UK (www.gov.uk) The Government’s forecast of the revenue raised from these changes will be scrutinized by the independent Office for Budget Responsibility before being published at Budget on 30 October. Details of the Government’s assessment of the expected impacts of these policy changes will also be published at Budget in the usual way. The Government has considered the policy’s interaction with Human Rights law, and is confident that it is compatible with the UK’s obligations under the Human Rights Act.