Written questions by Cooper.

What assessment she has made of the potential impact of converting short-term tenancies into periodic tenancies on the number of tenancies required to make anniversary calculations for Stamp Duty Land Tax.

Tenant wellbeing is central to the government’s recent Renters’ Rights Act, which will transform the experience of private renting, and give renters much greater security and stability so they can stay in their homes for longer. We are aware that the Act, which abolishes fixed-term tenancies, may bring these tenancies into the SDLT regime. We will act to ensure that no one will be brought into paying SDLT as a result of the Renters’ Rights Act. We will update the House with more detail shortly.

Whether her Department has made an assessment of the potential impact of nature depletion on trends in the level of GDP growth.

The Treasury continues to make progress and explore ways to strengthen processes for assessing the climate and environmental impacts of fiscal decisions and improve the Green Book in line with emerging evidence and best practice. The Government is investing in sustainable farming and nature recovery, both boosting productivity and supporting food and economic security.

What fiscal steps her Department is taking to utilise the (a) protection and (b) restoration of nature to increase trends in the level of green economic growth.

The Government recognises that nature makes an important contribution to green economic growth and is taking action to invest in our natural assets. The Government is investing in sustainable farming and nature recovery, both boosting productivity and supporting food and economic security. To help deliver its environmental ambitions, the Government is also seeking to create the conditions to mobilise additional private finance into nature, including by driving the development of high-integrity nature markets for the UK.

What assessment she has made of the potential merits of extending the VAT relief for medical supplies afforded by VAT Notice 701/57 to include automated external defibrillators supplied for community use.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations. The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

What steps she plans to take to help improve living standards in (a) Mid Cheshire constituency, (b) Cheshire and (c) England.

The Government knows UK living standards, as measured by Real Household Disposable Income (RHDI) per capita, have not grown at the pace many would have hoped for in recent years. If it had grown at the same rate between 2010 and 2023 as it did between 1997 and 2010, it would have been £4,000 higher in 2023.The Government is taking a comprehensive approach—supporting those in immediate need while addressing the structural changes necessary to fix the country's foundations. Boosting economic growth is the Government's top priority, underpinned with our ambition to raise the employment rate to 80%. To support those most in need, we have introduced a Fair Repayment Rate on debt deductions in Universal Credit and we have also extended the Household Support Fund in England, and Discretionary Housing Payments in England and Wales. Taken together, we will help families by boosting wages and putting more money in people’s pockets.At Autumn Budget 2024, the Government set out the next steps in delivering our strategy for regional growth through: devolution, investment and reform; empowering local leaders, rolling out integrated settlements which provide Mayors with more control over their funding; and investing in programmes important to growth, such as the UK Shared Prosperity Fund. This is ahead of wider local growth funding reform to be announced in the Spring. This will benefit people across the country, including in Cheshire, and the Mid Cheshire constituency.

What recent steps she has taken to help ensure people in (a) Mid Cheshire constituency, (b) Cheshire and (c) England have access to banking services.

The Government understands the importance of face-to-face banking to communities in Cheshire and across the country 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 80 banking hubs are already open. The specific location of these hubs is determined independently by LINK, the operator of the UK’s largest ATM network. LINK considers certain criteria, such as whether another bank branch remains nearby, the local population, the number of cash-accepting businesses and the financial vulnerability of the community. 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 estimate her Department has made of the number of closures of (a) bank branches and (b) free-to-use ATMs in (i) Mid Cheshire constituency, (ii) Cheshire, (iii) and England in each of the last five years.

The Government does not hold bank branch closure data for each of the last 5 years. However, according to consumer website Which?, Mid Cheshire constituency lost 35.7% of its branch network between January 2015 and September 2024, and has nine branches remaining. The operator of the UK’s largest ATM network, LINK, publishes data on the number of ATMs across each parliamentary constituency, both free and pay to use. In the constituency of Mid Cheshire, LINK data identifies 50 free-to-use ATMs out of 57 in total across the constituency.The Government understands the impact of bank branch closures on communities and the importance of face-to-face banking. It is committed to championing sufficient access for all as a priority, including those who are reliant on cash.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. These hubs will provide small businesses and individuals who need face-to-face support with critical cash and in-person banking services. Over 80 banking hubs are already open and Cash Access UK, who oversee banking hub rollout, expect 100 hubs to be open by Christmas.Furthermore, FCA guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place alternatives where reasonable. As well as banking hubs, 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.With regards to access to cash, the Financial Conduct Authority has recently assumed regulatory responsibility for protecting access to cash. On 18 September, it introduced new rules which protect free access to cash for personal customers. 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.

When her Department plans to set out details of the independent Loan Charge Review.

The Government will commission a new independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. Further details about the review will be set out in due course.

What recent fiscal steps her Department has taken to help tackle regional economic inequalities.

At Autumn Budget 24 this Government invested for the long-term in regional economic growth, supporting city regions to achieve their potential and spread growth across the country. It set out the first major steps in our approach to regional growth, through devolution, investment and reform. Mayors now have greater control of their budgets through the first integrated settlements, which will apply for the West Midlands and Greater Manchester from 2025-26, and for other eligible Mayoral Combined Authorities from 2026-27.The Government has also committed to giving local leaders the powers and resources they need to secure growth in their communities, and will set out more detail in the upcoming English Devolution White Paper.To ensure all parts of the UK feel the benefits of growth, we invested in major railway projects like the TransPennine Route Upgrade, East West Rail, and High Speed 2; confirmed funding for Investment Zones and Freeports across the UK; set out plans to give places long-term certainty through the Government's 10-year vision for infrastructure and confirmed long-term support for growth-driving sectors ahead of the full modern Industrial Strategy’s publication in the Spring; and invested in public services through apprenticeships and the Get Britain Working package, including Health and Growth Accelerators which will tailor employment, health, and skills support to the needs of local people.

What recent assessment she has made of the potential implications for her policies of trends in the regional spread of household debt in each of the last three years.

The Government fully recognises the profound challenges that debt and financial difficulties have on families and individuals across the country. We are deeply committed to addressing these concerns and improving living standards across the country. That is why economic growth remains a top priority. If Real Household Disposable Income per capita had grown at the same rate between 2010 and 2023 as it did from 1997 to 2010, it would be over £4,000 higher today. According to recent data from the Money and Pensions Service, the highest levels of need for debt advice are in constituencies within large cities including London, Bradford and Birmingham. However, there are pockets of high debt advice need in local authority areas in smaller towns and cities.