Written questions by Rosindell.

What steps she has taken to support growth in the North Sea oil industry.

Awaiting answer.

Whether she has had discussions with the Secretary of State for Health and Social Care on the potential merits of providing grants or financial support to vending operators to meet compliance costs arising from age verification requirements.

The Chancellor has regular discussions with the Secretary of State for the Department for Health and Social Care (DHSC) on a range of issues. DHSC ran a 12-week consultation on proposals for the ban of high-caffeine energy drinks to children under 16 years from 3 September to 26 November 2025. This included seeking views on how the ban should apply in vending machines. DHSC is now carefully considering the responses and will publish the government response in due course, setting out the consultation outcome and any next steps.

If she will provide an itemised list of import and exports of (a) Crayfish and Lobster and (b) Fish products from Tristan Da Cunha.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases imports and exports information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables, you will need the commodity codes for crayfish, lobster and fish products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Lobster and crayfish are classified to Chapter 03 of the Tariff and fish products are classified within Chapter 16. The data on the website will, within limitations, tell you the total value of imports of these products into the UK. It includes value and weight (kg) of imports and exports. However, it will not identify individual items as this could identify individual importers or exporters. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports. It will not be possible to distinguish imports and exports specifically from or to Tristan Da Cunha because for trade statistics purposes the territory of “Tristan Da Cunha” is included and grouped together with imports from and exports to Saint Helena, Tristan Da Cunha and other islands in this area. If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

If she will provide an itemised list of imports and exports of (a) coffee and (b) fish and fish products from Saint Helena.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases imports and exports information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables, you will need the commodity codes for coffee, fish and fish products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Coffee is classified to Chapter 09 of the Tariff, fish are classified to Chapter 03 and fish products are classified within Chapter 16.The data on the website will, within limitations, tell you the total value of imports and exports of these products into and out of the UK. It includes the value and weight (kg) of imports and exports. However, it will not identify individual items as this could identify individual importers or exporters. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports.It will not be possible to distinguish imports and exports specifically from or to Saint Helena because for trade statistics purposes the territory of “St Helena” includes imports from and exports to Saint Helena, Tristan da Cunha and other islands in this area.If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

If she will provide an itemised list of exports of (a) fish and fisheries, (b) wool and (c) meat products from the Falkland Islands.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK which includes data on imports of fish and fisheries products, wool and meat products from the Falkland Islands. HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables, you will need the commodity codes for fish, fisheries products, wool and meat products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff . Fish are classified within Chapter 03 of the Tariff, wool is found within Chapter 51 and fisheries and meat products within Chapter 16.The data on the website will, within limitations, tell you the total value of imports of these products into the UK from the Falklands Islands. It includes value and weight (kg) of imports. However, it will not identify individual items as this could identify individual importers. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports.If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

If she will provide an itemised list of imports of (a) Crayfish and Lobster and (b) Fish products from Tristan Da Cunha.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases imports and exports information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables you will need the commodity codes for crayfish, lobster and fish products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Commodity codes for fish and seafood are classified within Chapter 03 of the Tariff. The data on the website will, within limitations, tell you the total value of imports of these products into the UK from Saint Helena and Tristan Da Cuhna. It includes value and weight (kg) of imports. However, it will not identify individual items as this could identify individual importers. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports. Unfortunately, it will not be possible to distinguish between imports from Saint Helena and Tristan Da Cunha because for trade statistics purposes the territory of “St Helena” includes imports from Saint Helena, Tristan da Cunha and other islands in this area. If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Pursuant to the written answer of 11 December 2025, 971111, if she will provide an itemised table of import-export to the UK in (a) 2025, (b) 2024, (c) 2023, (d) 2022.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK which includes data on imports and exports of goods from Turks and Caicos Islands. HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com)From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff at https://www.gov.uk/trade-tariff If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

If she will provide an itemised list of imports of exports of (a) fish and fisheries products, (b) wool and (c) meat products from the Falkland Islands.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK which includes data on imports of fish and fisheries products, wool and meat products from the Falkland Islands. HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com ).From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables, you will need the commodity codes for fish, fisheries products, wool and meat products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff . Fish are classified within Chapter 03 of the Tariff, wool is found within Chapter 51 and fisheries and meat products within Chapter 16.The data on the website will, within limitations, tell you the total value of imports of these products into the UK from the Falklands Islands. It includes value and weight (kg) of imports. However, it will not identify individual items as this could identify individual importers. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports.If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

If she will provide an itemised list of imports of (a) coffee, (b) fish and (c) fish products from Saint Helena.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases imports and exports information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables you will need the commodity codes for coffee, fish, and fish products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Commodity codes for fish and seafood are classified within Chapter 03 of the Tariff and coffee within Chapter 09.The data on the website will, within limitations, tell you the total value of imports of these products into the UK from Saint Helena and Tristan Da Cuhna. It includes value and weight (kg) of imports. However, it will not identify individual items as this could identify individual importers. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports.Unfortunately, it will not be possible to distinguish between imports from Saint Helena and Tristan Da Cunha because for trade statistics purposes the territory of “St Helena” includes imports from Saint Helena, Tristan da Cunha and other islands in this area.If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

What assessment she has made of the potential impact of the business rates revaluation on (a) zoos and (b) aquariums in 2026.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

What consideration her Department gives to the statutory conservation and education requirements that zoological institutions must meet when deciding business rates policy.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

If she will make an assessment of the potential merits of extending business rates relief to (a) zoos and (b) aquariums.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

What steps she has taken to support businesses with the movement of small parcels between Northern Ireland and Great Britain.

The Government is committed to ensuring the smooth flow of goods within the UK internal market. On 1 May, the Government introduced important new arrangements for freight and parcels movements to ensure that goods can continue to move smoothly from Great Britain to Northern Ireland, and ahead of these new arrangements, HMRC had an extensive readiness programme to support businesses. These new arrangements ensure that parcels sent to or from consumers will not be subject to customs declarations or duty.Guidance for businesses sending parcels from Great Britain to Northern Ireland is available at: www.gov.uk/guidance/how-to-send-parcels-from-a-business-in-great-britain-to-a-private-individual-or-a-business-in-northern-ireland Parcels that move from Northern Ireland to Great Britain continue to be able to benefit from unfettered access.

If she will prohibit insurers from a) increasing premiums and b) removing no-claims discounts for hit-and-run victims in motor vehicle accidents.

Insurers make commercial decisions about pricing and the terms of cover, they offer, including no claims discounts, based on their assessment of the relevant risks. The government does not generally intervene in these decisions by insurance companies and has no plans to add to existing legislation at this time. However, the government is determined that insurers should treat customers fairly and firms are required to do under Financial Conduct Authority (FCA) rules. The FCA requires firms to ensure their products offer fair value, meaning the price paid by consumers should be reasonable compared to the overall benefits received. FCA rules also require insurers to handle claims fairly and promptly, provide appropriate guidance throughout the claims process, avoid unreasonable rejection, and settle claims promptly once terms are agreed. The government launched a cross-government Motor Insurance Taskforce in October 2024 to address the rising costs of motor insurance, identifying short and long-term actions aimed at stabilising or reducing premiums, while maintaining appropriate levels of cover. The Taskforce’s final report, setting out actions being taken by government, regulators and industry to help reduce premium costs, was published in December 2025.

If she will make it her department’s policy to introduce a mandatory excess reimbursement for innocent parties in motor vehicle accidents.

Insurers make commercial decisions about pricing and the terms of cover, they offer, including no claims discounts, based on their assessment of the relevant risks. The government does not generally intervene in these decisions by insurance companies and has no plans to add to existing legislation at this time. However, the government is determined that insurers should treat customers fairly and firms are required to do under Financial Conduct Authority (FCA) rules. The FCA requires firms to ensure their products offer fair value, meaning the price paid by consumers should be reasonable compared to the overall benefits received. FCA rules also require insurers to handle claims fairly and promptly, provide appropriate guidance throughout the claims process, avoid unreasonable rejection, and settle claims promptly once terms are agreed. The government launched a cross-government Motor Insurance Taskforce in October 2024 to address the rising costs of motor insurance, identifying short and long-term actions aimed at stabilising or reducing premiums, while maintaining appropriate levels of cover. The Taskforce’s final report, setting out actions being taken by government, regulators and industry to help reduce premium costs, was published in December 2025.

What steps she has taken to ensure that the Financial Conduct Authority’s proposed motor finance consumer redress scheme is proportionate.

The Government recognises the central role of the motor finance industry in helping consumers and businesses access vehicles and in supporting the wider automotive sector. Ensuring that consumers can access motor finance on manageable and affordable terms is therefore of vital importance and the Government wants to see this issue resolved in an efficient and orderly way that provides certainty for consumers and firms. The Financial Conduct Authority (FCA), as the independent regulator, has consulted on proposals for a motor finance consumer redress scheme. Throughout the consultation period, which closed on December 12, the Government encouraged all stakeholders to fully engage with the process so that their views can be considered by the FCA. The FCA has indicated it will finalise the rules of the scheme in February or March.

What steps she has taken to support the motor finance industry.

The Government recognises the central role of the motor finance industry in helping consumers and businesses access vehicles and in supporting the wider automotive sector. Ensuring that consumers can access motor finance on manageable and affordable terms is therefore of vital importance and the Government wants to see this issue resolved in an efficient and orderly way that provides certainty for consumers and firms. The Financial Conduct Authority (FCA), as the independent regulator, has consulted on proposals for a motor finance consumer redress scheme. Throughout the consultation period, which closed on December 12, the Government encouraged all stakeholders to fully engage with the process so that their views can be considered by the FCA. The FCA has indicated it will finalise the rules of the scheme in February or March.

Whether she has reviewed the Financial Conduct Authority’s proposed motor finance consumer redress scheme.

The Government recognises the central role of the motor finance industry in helping consumers and businesses access vehicles and in supporting the wider automotive sector. Ensuring that consumers can access motor finance on manageable and affordable terms is therefore of vital importance and the Government wants to see this issue resolved in an efficient and orderly way that provides certainty for consumers and firms. The Financial Conduct Authority (FCA), as the independent regulator, has consulted on proposals for a motor finance consumer redress scheme. Throughout the consultation period, which closed on December 12, the Government encouraged all stakeholders to fully engage with the process so that their views can be considered by the FCA. The FCA has indicated it will finalise the rules of the scheme in February or March.

What assessment she has made of the implications for her Department’s policies of levels of tobacco excise taxes in Australia; and what assessment she has made of the potential relationship between trends in the level of tobacco excise taxes and (a) the size of the illicit tobacco market and (b) associated organised criminal activity.

Australia imposes some of the highest tobacco duty rates globally with excise accounting for a significant share of retail price. In the UK, tobacco duty aims to both raise revenue and reduce harm to public health by discouraging smoking. High duty rates make tobacco less affordable and are a proven way to reduce smoking prevalence and have helped reduce the percentage of adult smokers in the UK from 26% in 2000 to 10.6% in 2024. The illicit tobacco market is dominated by organised crime groups that make money by smuggling and selling illicit tobacco products in the UK. Strong enforcement is essential in tackling the illicit tobacco market. HM Revenue and Customs and Border Force have had illicit tobacco strategies in place since 2000. Our latest strategy, “Stubbing out the problem”, was published in January 2024. The Department continues to investigate how the illicit tobacco market is evolving, including through its compliance activity, and the extent to which that may affect overall tax receipts seen. Whilst tobacco duty has been progressively increased over time, successive illicit tobacco strategies have proven effective in tackling the size of the illicit tobacco market, reducing the tobacco duty tax gap from 21.7% in 2005/6 to 13.8% in 2023/24.

What assessment she has made of the potential merits of registering people involved in the distribution and sale of excise goods in a national scheme administered by HMRC.

The existing excise regime is already well regulated, with HMRC operating several registration and approval schemes for those who deal in excise goods, for example the Alcohol Wholesaler Registration Scheme (AWRS), the Tobacco Trace and Trace system and the Registered Dealers in Controlled Oils (RDCO) scheme.