Written questions by Snowden.

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 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 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 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.

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

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 cont

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...

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 intell...

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 secto

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, dif...

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%2...