Written questions by Snowden.

Pursuant to the Answer of 14 March 2025 to Question 36179 on Bank Services: Visual Impairment, what support is available to communities in instances when LINK has not recommend a new service following a cash access assessment request.

Banking has changed significantly in recent years with many customers benefitting from the ease and convenience of remote banking. The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. The Government also 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 Financial Conduct Authority (FCA) assumed regulatory responsibility for access to cash in September 2024. Under its rules, the UK’s largest banks and building societies are required to assess the impact of a closure or material alteration of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. The FCA is required by law to keep its access to cash rules under review and is monitoring the impact of these rules on an ongoing basis to ensure they deliver the right outcomes for businesses and consumers. The FCA also requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers, such as the elderly and disabled. Additionally, under the Equality Act 2010, banks must make reasonable adjustments to ensure their services are accessible to all. 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. Furthermore, the Government is working closely with industry to roll out 350 banking hubs across the UK. Banking hubs offer everyday counter services provided by Post Office staff, allowing people and businesses to withdraw and deposit cash, deposit cheques, pay bills and make balance enquiries. They also contain dedicated rooms where customers can see community bankers from their own bank to carry out wider banking services. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 220 hubs have been announced so far, and over 160 are already open.

What recent discussions she has had with banking sector representatives on the future of face-to-face banking services for (a) older people, (b) people with limited digital access and (c) other people.

Banking has changed significantly in recent years with many customers benefitting from the ease and convenience of remote banking. The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. The Government also 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 Financial Conduct Authority (FCA) assumed regulatory responsibility for access to cash in September 2024. Under its rules, the UK’s largest banks and building societies are required to assess the impact of a closure or material alteration of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. The FCA is required by law to keep its access to cash rules under review and is monitoring the impact of these rules on an ongoing basis to ensure they deliver the right outcomes for businesses and consumers. The FCA also requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers, such as the elderly and disabled. Additionally, under the Equality Act 2010, banks must make reasonable adjustments to ensure their services are accessible to all. 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. Furthermore, the Government is working closely with industry to roll out 350 banking hubs across the UK. Banking hubs offer everyday counter services provided by Post Office staff, allowing people and businesses to withdraw and deposit cash, deposit cheques, pay bills and make balance enquiries. They also contain dedicated rooms where customers can see community bankers from their own bank to carry out wider banking services. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 220 hubs have been announced so far, and over 160 are already open.

Pursuant to the Answer of 14 March 2025 to Question 36179 on Bank Services: Visual Impairment, what proportion of announced banking hubs are operational as of June 2025; and what steps she is taking to expedite the rollout.

Banking has changed significantly in recent years with many customers benefitting from the ease and convenience of remote banking. The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. The Government also 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 Financial Conduct Authority (FCA) assumed regulatory responsibility for access to cash in September 2024. Under its rules, the UK’s largest banks and building societies are required to assess the impact of a closure or material alteration of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. The FCA is required by law to keep its access to cash rules under review and is monitoring the impact of these rules on an ongoing basis to ensure they deliver the right outcomes for businesses and consumers. The FCA also requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers, such as the elderly and disabled. Additionally, under the Equality Act 2010, banks must make reasonable adjustments to ensure their services are accessible to all. 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. Furthermore, the Government is working closely with industry to roll out 350 banking hubs across the UK. Banking hubs offer everyday counter services provided by Post Office staff, allowing people and businesses to withdraw and deposit cash, deposit cheques, pay bills and make balance enquiries. They also contain dedicated rooms where customers can see community bankers from their own bank to carry out wider banking services. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 220 hubs have been announced so far, and over 160 are already open.

What recent assessment she has made of the potential impact of inflation on average household disposable income in (a) Fylde constituency and (b) Lancashire.

Inflation has fallen from the peak of 11.1%, returning to the 2% target in September 2024, before increasing again to 3.5% in April. The independent Office for Budget Responsibility forecast that CPI inflation will peak at 3.8% in July this year before falling rapidly to around the 2.0% target from mid-2026 onwards. Real household disposable income (RHDI) per person is a common measure of living standards. It includes the total income of households, in a given period, after direct taxes have been accounted for and adjusting for the effect of inflation. RHDI per person is only available at the UK wide level and cannot be disaggregated by county or constituency. In the latest data, for Q4 2024, RHDI per person grew at its fastest quarterly rate in two years, rising by 1.5% compared to Q3 2024.According to the Office for Budget Responsibility’s March 2025 forecast, RHDI per person was forecast to grow at an annual average of 0.5% over this parliament (Q3 2024 – Q2 2029).

What steps she is taking to help support residents in Fylde constituency with the cost of living.

The Government know increased costs in essential areas such as energy, food, and housing are causing genuine worries and hardship for many people. That is why the Government is prioritising growth so we can boost wages and put more money in people’s pockets. To support those most in need, we have introduced a Fair Repayment Rate on debt deductions in Universal Credit and extended the Household Support Fund in England, as well as Discretionary Housing Payments in England and Wales. At recent fiscal events and in the Chancellor’s January growth speech, the Government set out the next steps in delivering our approach for regional growth, spreading growth across the country through investment and reform, including via devolution of funding and powers. This will benefit people across the country, including in the Fylde constituency.

What assessment she has made of the potential impact of increases in employer National Insurance contributions on public services in (a) Fylde and (b) Lancashire.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the National Insurance Contributions Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.The Office for Budget Responsibility also published an Economic and Fiscal Outlook (EFO) in October 2024, which set out the impacts of changes to Employer NICs, including the expected economic and labour market impacts. The Government is providing support for departments and other public sector employers for additional employer NICs costs only. This funding is being allocated to departments, with the Barnett formula applying in the usual way.

What assessment she has made of potential impact of the Spring Statement 2025 on levels of employment in (a) Fylde and (b) Lancashire.

The government is committed to helping people start or stay in work, while protecting those who cannot work due to ill health. At Spring Statement 2025, as part of the Pathways to Work Green Paper, the Chancellor announced investment from 2026-27 in crucial employment, health, and skills support of up to an additional £1 billion a year by 2029-30. Additionally, in November the government published the Get Britain Working White Paper, backed by £240m funding, which set out its strategy to tackle the root causes of economic inactivity, support people into good work and help people progress in work. The Office for Budget Responsibility’s March 2025 forecast expects that unemployment will remain low by historical standards. In line with its mandate as set out in law, the OBR does not produce forecasts at a sub-national level.

What assessment she has made of the potential impact of increases in employer National Insurance contributions on levels of wages in (a) Fylde and (b) Lancashire.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the National Insurance Contributions Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.The Office for Budget Responsibility also published an Economic and Fiscal Outlook (EFO) in October 2024, which set out the impacts of changes to Employer NICs, including the expected economic and labour market impacts. The Government is providing support for departments and other public sector employers for additional employer NICs costs only. This funding is being allocated to departments, with the Barnett formula applying in the usual way.

What assessment she has made of the potential impact of trends in levels of taxation on working people in (a) Fylde and (b) Lancashire.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the National Insurance Contributions Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.The Office for Budget Responsibility also published an Economic and Fiscal Outlook (EFO) in October 2024, which set out the impacts of changes to Employer NICs, including the expected economic and labour market impacts. The Government is providing support for departments and other public sector employers for additional employer NICs costs only. This funding is being allocated to departments, with the Barnett formula applying in the usual way.

What assessment she has made of the potential impact of increases in employer National Insurance contributions on levels of employment in (a) Fylde and (b) Lancashire.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the National Insurance Contributions Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.The Office for Budget Responsibility also published an Economic and Fiscal Outlook (EFO) in October 2024, which set out the impacts of changes to Employer NICs, including the expected economic and labour market impacts. The Government is providing support for departments and other public sector employers for additional employer NICs costs only. This funding is being allocated to departments, with the Barnett formula applying in the usual way.

What assessment she has made of the potential impact of the Autumn Budget 2024 on levels of business confidence in rural communities in (a) Fylde constituency and (b) Lancashire.

The Autumn Budget delivered fiscal stability. Recent surveys from EY and PwC show overall business and investor confidence is rising. The government has taken significant steps to support rural businesses across the country. We are restoring stability and investment in our public services as the best way to support growth across the country, including in rural areas. We are investing £5 billion in broadband connectivity which will support growth in rural areas across the UK. We confirmed over £650 million of funding for local transport beyond City Region Sustainable Transport Settlements in 2025-26 to ensure that transport connections improve in our towns, villages and rural areas. We have also committed £5 billion for the farming budget over two years – which includes the largest ever amount of funding directed at sustainable food production and nature’s recovery in our country’s history.

What assessment she has made of the potential impact of the reclassification of double cab pick ups on (a) small businesses and (b) family farms in Lancashire.

Double Cab Pick Up vehicles (DCPUs) have in the past been treated as goods vehicles for tax purposes, rather than cars. Following a judgement by the Court of Appeal, Double Cab Pick Ups must be treated as cars, rather than goods vehicles, for certain tax purposes, based on their primary suitability.The transitional arrangements put in place mean that this will not affect the capital allowances treatment of any business that already owns a DCPU, or that purchases one before April 2025; and businesses that purchase a DCPU after this date will still be able to deduct the cost from their taxable profits at 18% or 6% per year. Under the transitional arrangements for Benefit-in-Kind treatment, anyone who has accessed a DCPU before 6 April 2025 will not be impacted until the sooner of disposal of the vehicle, 5 April 2029 or when their lease expires.In addition, there are alternatives to DCPUs (such as Single Cab Pick Ups, or 4x4 vans) that are still treated as goods vehicles.

What steps she is taking to support blind people to access cash when local bank branches close.

Banking has changed significantly in recent years with many customers benefiting from the ease and convenience of remote banking. While branch closures are commercial decisions for banks, the Financial Conduct Authority (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. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. The FCA requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers, such as the elderly and disabled. Additionally, under the Equality Act 2010, banks must make reasonable adjustments to ensure their services are accessible to all. The Government understands the importance of face-to-face banking to communities and high streets 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 200 hubs have been announced so far, and over 100 are already open. The FCA introduced regulatory rules for access to cash in September 2024. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK (the operator of the UK’s largest ATM network) assesses a community’s access to cash withdrawal and deposit needs, and can recommend a new service if necessary. Where a resident, community organisation or other interested party 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 on LINK’s website. 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.

If she will make an estimate of the revenue from applying VAT to independent schools in Fylde constituency in the next financial year.

The Government does not have an estimate of the revenue from this measure specifically from the Fylde constituency. At the Autumn Budget the Government published a detailed response to the consultation conducted between July and September. Annexed to this is the costing methodology used to calculate the total revenue generated by this policy. Included is a breakdown of the exchequer impact by year, including 2025/26. This was published online and can be found here: https://assets.publishing.service.gov.uk/media/6734864af6920bfb5abc7a29/Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf

If she will make an estimate of the revenue from applying business rates to independent schools in Fylde constituency in the next financial year.

At Autumn Budget 2024, the Government reconfirmed that it is removing private schools’ eligibility for charitable rate relief under business rates in England from April 2025. This intervention will raise around £140 million per year.Business rates retention means that local authorities retain a proportion of all business rates revenue. As such, the increase in rates receipts due to the reduction in charitable rate relief for private schools will be shared between central and local government.

What assessment her Department has made of the potential impact of increased long term gilt rates on Government borrowing costs.

The government does not comment on specific financial market movements. Gilt yields are determined by a wide range of international and domestic factors, and it is normal for the price and yields of gilts to vary when there are wider movements in global financial markets. The Chancellor has commissioned the Office for Budget Responsibility for an updated economic and fiscal forecast for the 26th of March, which will incorporate the latest data.

If she will make an assessment of the potential merits of exempting (a) the Royal National Lifeboat Institution and (b) other voluntary lifesaving services from the changes made to employers' National Insurance contributions at the Autumn Budget 2024.

The Government recognises the important role charities play in our society and has made it a priority to reset the relationship with civil society by developing a Civil Society Covenant. To repair the public finances and help raise the revenue required to increase funding for public services, the government has taken the difficult decision to increase employer National Insurance.The Government recognises the need to protect the smallest businesses and charities, which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of employers with NICs liabilities either gain or see no change next year. Charities will still be able to claim employer NICs reliefs including those for under 21s and under 25 apprentices, where eligible. More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving., with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024.

If her Department will issue guidance on whether film and television productions that use generative artificial intelligence qualify for (a) the Independent Film Tax Credit and (b) rate relief for VFX spend.

From 1 April 2025, films with a UK lead writer or director and budgets of under £15 million will be able to claim an enhanced 53% rate of Audio-Visual Expenditure Credit (AVEC), known as the Independent Film Tax Credit (IFTC). Generative artificial intelligence costs are not excluded from the IFTC. Costs that qualify for the IFTC will be the same costs that currently qualify for the normal rate of AVEC. Guidance can be accessed here: https://www.gov.uk/guidance/claim-audio-visual-expenditure-credits-for-corporation-tax. From 1 April 2025, film and high-end TV companies may claim an enhanced AVEC rate of 39% on their UK visual effects costs. UK visual effects costs will be exempt from the AVEC’s 80% cap on qualifying expenditure. Generative artificial intelligence costs are not excluded from the additional tax relief for visual effects. Further information on the costs that will qualify for the additional tax relief can be found in the Government’s response to its consultation on the design of the policy, and can be accessed here: https://www.gov.uk/government/consultations/consultation-on-additional-tax-relief-for-visual-effects-costs. HMRC will publish specific guidance on the additional tax relief for visual effects in due course.

If she will make an assessment of the potential impact of proposed increases in employer's national insurance contributions on future trends in the cost to the public purse of Government contracts with private sector companies.

At the Autumn Budget, the Chancellor announced that the rate of Employer National Insurance contributions will increase from 13.8% to 15% from 6 April 2025. In order to raise the revenue required to fund public services and restore economic stability, difficult decisions need to be taken on tax, which is why the Government is asking employers to contribute more.The Chancellor also set out, at the Autumn Budget, the departmental spending allocations for 2024-25 and 2025-26. Departmental allocations for future years will be set out at the next phase of the Spending Review. The responsibility for prioritising these budgets effectively and making assessments on the costs of procurement rests with contracting authorities.

With reference to paragraph 2.51 of the Autumn Budget 2024, published on 30 October 2024, what guidance her Department issues to small business farmers who wish to keep an inherited family farm.

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms. Individuals can pass up to £325,000 inheritance tax free, and £500,000 if includes a residence to a direct descendant, and £1m when a tax free allowance is passed to a surviving spouse or civil partner. The reforms to agricultural property relief and business property relief mean that farmers can access 100% relief for the first £1 million and 50% relief thereafter - meaning an effective tax rate of up to 20% on those assets. These reliefs are in addition to the normal inheritance tax allowances, and mean any couple, whether or not married, could pass on up to £1.5 million each or £3 million tax-free between them. Individuals will need to consider their own circumstances and may wish to speak to a tax advisor or accountant.