Written questions by Bowie.

What assessment she has made of the potential impact of proposed increases to the Energy Profits Levy on supply chain resilience.

At Autumn Budget 2024 the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. The government has carefully considered the impact of the increase to the EPL. Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

If she will make an assessment of the potential merits of extending the /25 Retail, Hospitality and Leisure Business Rates Relief scheme into 2025/26.

At Autumn Budget 2024, the government announced that Retail, Hospitality and Leisure (RHL) relief will be extended for 2025-26 at 40% up to a cash cap of £110,000 per business.

If she will make an estimate of the potential impact on the economy of raising the threshold of Rural Rates Relief above the rateable value of (a) £8,500 for (i) village general stores, (ii) food shops and (iii) post offices and (b) £12,500 for (A) public houses and (B) petrol stations.

Rural Rate Relief aims to ensure that key amenities are available, and community assets protected in rural areas. It provides 100% rate relief for properties that are based in eligible rural areas with populations below 3,000. To be eligible, the business must also be: the only village general store, food shop or post office, with a rateable value of up to £8,500; or the only public house or petrol station, with a rateable value of up to £12,500. The government is committed to creating a fairer business rates system that protects the high-street, supports investment, and is fit for the 21st century. At Autumn Budget 2024, the government published a discussion paper which sets out priority areas for further reform and invites stakeholders to a conversation about transforming the system over the Parliament.

What steps she is taking to improve access to cash in rural areas.

The Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses. The most recent data from the Financial Conduct Authority shows 98 per cent of people in rural areas live within 3 miles of a free-to-use cash access point offering withdrawals. The Financial Conduct Authority (FCA) has recently assumed regulatory responsibility for access to cash. and its rules went live on 18 September. These rules require the UK’s largest banks and building societies to assess the impact of a closure of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. Where a consumer, or anyone with a strong connection to a local area, feels access to cash in their community is insufficient, they can submit a request for a cash access assessment. Further information about submitting a cash access request can be found at the following link: https://www.link.co.uk/helping-you-access-cash/request-access-to-cash

If she will make an assessment of the potential merits of a ring-fenced, multi-annual improved funding settlement for the agricultural sector.

The first phase of the Spending Review 2025, which concluded alongside Autumn Budget 2024, has set budgets for 24-25 and 25-26. As agricultural policy is devolved, it is for the Devolved Governments to allocate their funding as they choose. This is a key principle of devolution, and we are respecting that by not ringfencing funding for agriculture. The second phase of Spending Review 2025 which will conclude next year, will set multi-year budgets.

If she will make an assessment of the implications for her policies on alcohol duty of the potential impact of having access to a (a) pub and (b) other community third space on mental health.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. Draught Relief helps to level the playing field between pubs and supermarkets, allowing pubs and brewers to price their on-trade products more competitively. The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.

If she will make an assessment of the potential impact of introducing an alcohol duty (a) exemption and (b) reduction for drinks that have a 15% or weaker alcohol by volume on community third places.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. Draught Relief helps to level the playing field between pubs and supermarkets, allowing pubs and brewers to price their on-trade products more competitively. The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.

If she will make it her policy to not raise alcohol duty.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. Draught Relief helps to level the playing field between pubs and supermarkets, allowing pubs and brewers to price their on-trade products more competitively. The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.

What steps she is taking to protect pubs.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. Draught Relief helps to level the playing field between pubs and supermarkets, allowing pubs and brewers to price their on-trade products more competitively. The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.