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 199...

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 rol...

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 re...

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, throu...

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 ...

What fiscal steps she is taking to support the independent hospitality sector; and if she will make an assessment of the potential merits of (a) reducing the rate of VAT for and (b) providing other targeted support to that sector.

The Government very much recognises the importance of independent hospitality. As new Ministers we are keen to engage with the sector to understand its priorities.VAT is the UK's second largest tax forecast to raise £176 billion in 2024/25, helping to fund our public services including the NHS and education. The Chancellor makes decisions on tax policy at fiscal events.