Written questions by MacDonald.

What assessment her Department has made of the merits of the application of National Insurance contributions to tips paid by card.

The method of payment of a tip does not determine whether National Insurance is due. National Insurance is not due on tips paid directly to the worker, or where the employer has no influence in the allocation of the tips. If an employer is involved in deciding how tips are shared out, then the payment may be liable for National Insurance. If it is not a voluntary payment, then National Insurance is due.

If her Department will make promoters of disguised remuneration schemes jointly liable for Loan Charge tax liabilities.

The Government has commissioned an independent review of the Loan Charge. The review has a focused remit, allowing it to report by this summer and the Government will respond by Autumn Budget 2025. Alongside the review, on 30 October 2024, the Government announced further measures to tackle promoters of marketed tax avoidance. On 26 March 2025 a consultation document was published setting out proposals to tackle these promoters. The Government has also already announced measures to tackle the significant tax avoidance and fraud in the umbrella company market.

Whether she has made an assessment of the potential impact of changes to business property relief on (a) plant hire companies and (b) the ability of those companies to help meet housebuilding targets.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill. The Budget set out a series of new investments to kickstart the biggest increase to social and affordable housebuilding in a generation. This is an important step to providing the conditions needed for the market to deliver 1.5 million homes - homes that are desperately needed. To deliver on the commitment to get Britain building the government added £500 million to the Affordable Homes Programme in 2025-26, increasing it to £3.1 billion, the biggest annual budget for affordable housing in over a decade. This is part of over £5 billion total housing investment in 2025-26 to boost supply. This package helps provide certainty for investors ahead of the government’s long-term housing strategy which will be published alongside Phase 2 of the Spending Review.

Whether she has had discussions with the devolved Administrations on the adequacy of fiscal support for local councils across the UK, in the context of (a) recent trends in levels of demand for services, (b) the impacts of inflation and (c) increases in energy costs; and what steps her Department is taking to ensure that local authorities receive adequate funding for the provision of their services.

Funding for local councils is a devolved responsibility and it is for the Devolved Governments to decide on their level of funding. I met with all Devolved Government Finance Ministers in Belfast on 3rd October at a meeting of the Finance: Interministerial Standing committee. We discussed our approach to resetting relations, driving economic growth and delivering the vital public services on which our citizens depend. The Chancellor has also met with the First Ministers and Finance Minsters from the Devolved Governments over the summer to hear their priorities.