Written questions by MacDonald.

What discussions he has had with defence companies and advanced manufacturing clusters in Scotland on collaborating with Ukrainian partners on the development of air defence, drone and electronic warfare technologies.

I have held multiple discussions with defence companies and Scottish stakeholders on collaboration with Ukrainian partners in air defence, uncrewed systems, and electronic warfare. In March, I led the seventh and largest UK defence trade mission to Ukraine, including Scottish businesses, with support from my Department and ADS. We are also helping UK industry—including Scottish companies—establish a lasting presence via the Business Centre in Kyiv and develop further capabilities in partnership with Ukraine’s defence ecosystem.

What assessment the Government has made of Ukraine’s approach to maintaining civil resilience and continuity of government during sustained attacks on critical infrastructure.

Ukraine continues to show great determination and ability to defend itself against Russia’s illegal invasion. Russia has gained less than 1.5% of Ukrainian territory since the frontlines stabilised in November 2022, suffering over 1 million casualties since the start of the full-scale invasion, and its economy is stagnating. The UK will stand with Ukraine for as long as it takes. The Prime Minister has met with and spoken to President Zelenskyy on numerous occasions since taking office, most recently on March 17th to agree an Enhanced Security and Defence Industrial Collaboration Declaration. We are incorporating lessons relating to CNI, continuity of government and wider resilience from Ukraine’s extraordinary experience as outlined in the Resilience Action Plan and National Security Strategy.

Pursuant to her Oral Statement on Youth Unemployment, whether her Department has considered the benefits of raising the VAT Threshold to remove the potential barriers to sole traders taking on more work and hiring apprentices.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are not in the VAT system at all, reducing administrative burdens and supporting their growth. The Government’s approach to the VAT registration threshold aims to balance the impacts on small businesses, including their growth and financial sustainability, with the needs of the wider economy and the public finances. Increasing the VAT registration threshold would come at a significant fiscal cost and reduce the revenue available for vital public services. More than £1.5 billion is being made available over the Spending Review period for investment in employment and skills support. This includes £725 million for the Growth and Skills Levy, to help support apprenticeships for young people and fully fund SME apprenticeships for under-25s.

000.

HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on their individual business processes and the nature and complexity of their record keeping.

What estimate her Department has made of the administrative burden to the Treasury of processing VAT receipts for Businesses with a turnover under £250,000.

HMRC has not made an estimate of the administrative burden to the Treasury for processing VAT receipts for businesses with a turnover below £250,000. HMRC measures its overall operational costs across all taxes and does not hold this information at the level of granularity required to isolate costs attributable to businesses with a turnover under £250,000.

What estimate her Department has made of the average time spent by businesses with turnover below £250,000 on VAT compliance, including preparing returns and maintaining records.

HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on their individual business processes and the nature and complexity of their record keeping.

What recent discussions his Department has had with Highland Council on the use of Cameron Barracks to house Asylum Seekers.

The Home Office has engaged with Highland Council, as well as other local stakeholders including the Police, NHS, Scottish Fire & Rescue Service and others since plans were announced in October 2025.The department continues to engage regularly with all statutory partners as plans progress. Key information about the plans discussed with local partners can be found on the factsheet Cameron Barracks, Inverness: factsheet - GOV.UK, which will be updated as further information becomes available.

Food and Rural Affairs, whether she plans to meet the National Fire Chiefs Council to discuss the Scottish Government’s Strategic Action Plan on Wildfires, published on 5 March 2026.

Wildfire is a devolved issue. Whilst Defra works closely with the National Fire Chiefs Council there are no plans to meet with them to discuss the Scottish Government’s Strategic Action Plan on Wildfires.

Commonwealth and Development Affairs, what diplomatic steps her Department has taken to ensure good relations with the government in Cyprus in the context of recent defence decisions.

I refer the Hon Member to the public and parliamentary statements made by the Prime Minister, Foreign Secretary, and Defence Secretary, in which all these questions were addressed in detail. I regularly speak to the Cypriot Foreign Minister on a range of issues.

What assessment his department has made of the potential security implications for British citizens in Cyprus as a result of the delay in sending HMS Dragon to the region.

The Department continually assesses a wide range of potential threats to the UK and its citizens, including hostile activity by state actors. We do not comment on specific intelligence for security reasons. The deployment of HMS Dragon is in addition to the considerable amount of capability positioned into RAF Akrotiri since January, including hundreds of Armed Forces personnel, radar, air defence missiles and F35s to defend our bases, people and interests.

What assessment his Department has made of the potential impact of the UK being directly attacked by Iran on the security of the North of Scotland.

The Department continually assesses a wide range of potential threats to the UK, including hostile activity by state actors. Whilst we do not comment on specific intelligence for security reasons, the UK maintains robust, multi layered defences designed to protect the whole of the country, including the North of Scotland.

Commonwealth and Development Affairs, what diplomatic steps she is taking to help reduce the risk of escalation between Iran and NATO member states.

I refer the Hon Member to the recent public and parliamentary statements made by the Prime Minister, Foreign Secretary, and Defence Secretary, in which all these questions were addressed in detail.

What assessment his department has made of the potential security implications for UK residents after allowing United States forces to use RAF Fairford and Diego Garcia for strikes on Iranian missile sites.

The Department continually assesses a wide range of potential threats to the UK, including hostile activity by state actors. Whilst we do not comment on specific intelligence for security reasons, the UK maintains robust, multi layered defences designed to protect the whole of the UK.

What additional security steps he is putting in place to protect the RAF Akrotiri base.

The Department cannot comment on the specific security measures in place at individual sites. However, we can confirm that the Ministry of Defence operates a multi-layered approach designed to deter, detect, and respond to any threat to protect our assets. The deployment of HMS Dragon is in addition to the considerable amount of capability positioned into RAF Akrotiri since January, including hundreds of armed forces personnel, radar, air defence missiles and F35s to defend our bases, people and interests. We remain committed to maintaining the highest standards of security to safeguard our national defence capabilities.

Commonwealth and Development Affairs, what steps she has taken to support the residents of Inverness, Skye and West Ross-shire, that are currently stranded in the Middle East.

I refer the Hon Member to the answer provided on 16 March in response to Question 118590.

What steps his Department is taking to ensure transparency from AI companies on the level of their energy usage.

Large AI companies in the UK must report energy and carbon use under The Streamlined Energy & Carbon Reporting (SECR) framework. Many companies also voluntarily report their Power Utilisation Effectiveness, which is the industry standard measure of efficiency of a data centre. Government is assessing the relevant technologies and metrics involved in its drive towards building a sustainable energy system as part of the AI Energy Council.

Innovation and Technology, what assessment he has made of the impact of pharmaceutical and medical device R&D site closures on the trends in the levels of UK’s scientific research capacity since 2010.

The Government has made no formal assessment of the impact of pharmaceutical and medical device R&D site closures on trends in the UK’s scientific research capacity since 2010.The Government does monitor the health of the UK life sciences sector, including R&D performed by UK businesses. Office for National Statistics data shows £9.3 billion of pharmaceutical R&D was performed by UK businesses in 2024, accounting for almost 17% of all R&D undertaken by UK businesses.We are actively working with industry to boost the UK’s competitiveness and significantly grow the volume of private sector R&D and manufacturing in the UK over the next decade. For instance, the up to £520 million Life Sciences Innovative Manufacturing Fund and the pilot £50m Transformational R&D Investment Fund, which are supporting companies like UCB to invest in innovative early manufacturing in the UK.

What comparative assessment her Department has made of the impact of the High Income Child Benefit Charge threshold on single-earner and two-earner households.

The High Income Child Benefit Charge (HICBC) applies to Child Benefit recipients, or their partner, who has an adjusted net income of £60,000 or more. An individual’s adjusted net income is their total taxable income before any Personal Allowances and less certain tax reliefs. The HICBC threshold was increased to £60,000 in April 2024, which took 170,000 families out of paying this tax charge in 2024/25. The point at which Child Benefit is fully withdrawn was also raised to £80,000.  The HICBC threshold was £50,000 prior to 6 April 2024. The adjusted net income threshold of £60,000 ensures the Government supports the majority of Child Benefit claimants, whilst keeping welfare expenditure sustainable. HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. In the Autumn Budget 2024, the Chancellor announced that there are no current plans to change to a system where HICBC is calculated on a household income basis, as it is estimated this would cost up to £1.4 billion or would require some families currently in receipt of Child Benefit and outside the scope of the tax charge to lose out. As with all elements of tax policy the Government keeps HICBC under review as part of its Budget process.

Whether she plans to review the income threshold for the High Income Child Benefit Charge.

The High Income Child Benefit Charge (HICBC) applies to Child Benefit recipients, or their partner, who has an adjusted net income of £60,000 or more. An individual’s adjusted net income is their total taxable income before any Personal Allowances and less certain tax reliefs. The HICBC threshold was increased to £60,000 in April 2024, which took 170,000 families out of paying this tax charge in 2024/25. The point at which Child Benefit is fully withdrawn was also raised to £80,000.  The HICBC threshold was £50,000 prior to 6 April 2024. The adjusted net income threshold of £60,000 ensures the Government supports the majority of Child Benefit claimants, whilst keeping welfare expenditure sustainable. HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. In the Autumn Budget 2024, the Chancellor announced that there are no current plans to change to a system where HICBC is calculated on a household income basis, as it is estimated this would cost up to £1.4 billion or would require some families currently in receipt of Child Benefit and outside the scope of the tax charge to lose out. As with all elements of tax policy the Government keeps HICBC under review as part of its Budget process.

Innovation and Technology, what steps he is taking to support the retention and re-employment of UK scientists alongside plans to recruit scientists from overseas.

The government is committed to ensuring universities and research institutions remain internationally competitive, with long-term career sustainability. DSIT has allocated £38.6 billion to UKRI over four years, including £14 billion for curiosity-driven research. DSIT supports talent at all career stages to help researchers build and sustain careers here, with over £5 billion of investment to attract and retain talent over four years. This includes government funding to train doctoral and postdoctoral researchers and deliver globally prestigious fellowship and professorship schemes through UKRI and the National Academies. The UK’s new Global Talent Fund has already announced eight leading researchers as successful awardees.