Written questions by MacDonald.

Commonwealth and Development Affairs, what criteria his Department uses to decide when to recognise the state of Palestine.

The UK commitment to a two-state solution is unwavering. We are committed to recognising a Palestinian state at a time that has the most impact in achieving this reality and is most conducive to long-term prospects for peace. We are clear that does not need to be at the end of a process. UK bilateral recognition is the single most important action the UK can take with regard to Palestinian statehood. That is why it is important to get the timing right so that it creates genuine momentum and is not simply a symbolic gesture. We are continuing to engage all partners on advancing a two-state solution and supporting the foundations of Palestinian statehood.Palestinian statehood is the right of the Palestinian people. It is not in the gift of any neighbour and is also essential to the long-term security of Israel. The people of the West Bank and Gaza must be given the political perspective of a credible route to a Palestinian state and a new future. That is why this Government supports a two-state solution that guarantees security and stability for both the Israeli and Palestinian people. The Government agrees strongly on the importance of recognition, and that is why we will make sure the timing is right. We are committed to recognising a Palestinian state at a time that has the most impact in achieving this reality and is most conducive to long-term prospects for peace.

Commonwealth and Development Affairs, what steps his Department is taking to maintain progress towards (a) a two-state solution in Israel and Palestine and (b) the recognition of a Palestinian state by the United Kingdom.

The UK commitment to a two-state solution is unwavering. We are committed to recognising a Palestinian state at a time that has the most impact in achieving this reality and is most conducive to long-term prospects for peace. We are clear that does not need to be at the end of a process. UK bilateral recognition is the single most important action the UK can take with regard to Palestinian statehood. That is why it is important to get the timing right so that it creates genuine momentum and is not simply a symbolic gesture. We are continuing to engage all partners on advancing a two-state solution and supporting the foundations of Palestinian statehood.Palestinian statehood is the right of the Palestinian people. It is not in the gift of any neighbour and is also essential to the long-term security of Israel. The people of the West Bank and Gaza must be given the political perspective of a credible route to a Palestinian state and a new future. That is why this Government supports a two-state solution that guarantees security and stability for both the Israeli and Palestinian people. The Government agrees strongly on the importance of recognition, and that is why we will make sure the timing is right. We are committed to recognising a Palestinian state at a time that has the most impact in achieving this reality and is most conducive to long-term prospects for peace.

Communities and Local Government, what assessment her Department has made of the potential impact of the Planning and Infrastructure Bill on the environment in Inverness, Skye, and West Ross-shire constituency.

The Environment Act 2021 requires Ministers to have ‘due regard’ to the policy statement on environmental principles when making policy. This is to ensure that environmental considerations are at the heart of policymaking across government. Environmental considerations in respect of the Planning and Infrastructure Bill were given due regard in line with the requirements of the Environment Act 2021.

Whether her Department has made an assessment of the adequacy of the independence of the Independent Review of the Loan Charge Scandal.

The Government has commissioned an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. The independent review is being led by Ray McCann, a highly respected figure in the tax world whose name was suggested by one of the Loan Charge campaigners. Mr McCann is being supported by a team of officials who have not previously worked on this policy area and are based outside of the Treasury and HMRC. The reviewer will have the final say on what is included in his report and is responsible for deciding how to conduct the review.

What discussions he has had with (a) the devolved Administrations and (b) professional bodies on the potential use of immigration policy to help improve (i) support for and (ii) levels of retention among healthcare professionals.

Officials from the Department have regularly met their counterparts in the devolved administrations to discuss and update on the development of the 10 Year Plan in England. The Government is committed to making the National Health Service the best place to work, by supporting and retaining our hardworking and dedicated healthcare professionals. NHS England is leading work nationally through its retention programme to drive a consistent, system-wide approach to staff retention across NHS trusts. This ensures trusts have access to proven retention strategies, data-driven monitoring, and can foster a more stable, engaged, productive, and supported workforce.In terms of support, local employers across the NHS have in place arrangements for supporting staff, including occupational health provision, employee support programmes, and a focus on healthy working environments. At a national level, NHS England has made available additional emotional and psychological health and wellbeing support. They have also set out a roadmap for the NHS and partner organisations to work together to develop and invest in occupational health and wellbeing services for NHS staff.

What discussions he has had with (a) the devolved Administrations and (b) professional bodies on the potential use of professional regulation to help improve (i) support for and (ii) levels of retention among healthcare professionals.

Officials from the Department have regularly met their counterparts in the devolved administrations to discuss and update on the development of the 10 Year Plan in England. The Government is committed to making the National Health Service the best place to work, by supporting and retaining our hardworking and dedicated healthcare professionals. NHS England is leading work nationally through its retention programme to drive a consistent, system-wide approach to staff retention across NHS trusts. This ensures trusts have access to proven retention strategies, data-driven monitoring, and can foster a more stable, engaged, productive, and supported workforce.In terms of support, local employers across the NHS have in place arrangements for supporting staff, including occupational health provision, employee support programmes, and a focus on healthy working environments. At a national level, NHS England has made available additional emotional and psychological health and wellbeing support. They have also set out a roadmap for the NHS and partner organisations to work together to develop and invest in occupational health and wellbeing services for NHS staff.

Whether he has had recent discussions with (a) his counterparts in the devolved Administrations and (b) professional bodies on the potential merits of amending pension rules to help (i) reduce burnout and (ii) improve retention among healthcare professionals.

In common with the pension schemes for National Health Service workforces in Scotland and Northern Ireland, the NHS Pension Scheme for England and Wales provides a good pension for retirement. The scheme also offers a partial retirement option which allows older NHS staff to draw down part of their pension and continue working in a more flexible way, either with a reduction in hours or a change in responsibilities.While no specific discussions have been held recently on amending pension rules, the Government continues to work closely with the devolved administrations and professional bodies through the NHS Pension Scheme Advisory Board to ensure the scheme supports the retention of experienced and skilled NHS staff.The health and wellbeing of NHS staff is a top priority. Employers across the NHS in England have their own arrangements in place for supporting their staff, including occupational health provision, employee support programmes, and health and wellbeing guardian roles. At a national level, NHS England has made available additional support. This includes a focus on healthy environments, tools and resources to support line managers, and emotional and psychological health and wellbeing support.

Whether he has had recent discussions with (a) his counterparts in the devolved Administrations and (b) professional bodies on the potential merits of amending tax policy to help (i) reduce burnout and (ii) improve retention among healthcare professionals.

There have been no recent discussions with counterparts in the devolved administrations or professional bodies about the merits of amending pension tax policy. Tax policy is a matter for my Rt. Hon. Friend, the Chancellor of the Exchequer. In the last few years there have been significant increases in the allowances for tax-free pension saving, incentivising senior doctors and other health professionals to continue their National Health Service work.

Commonwealth and Development Affairs, whether he has had discussions with the Scottish Government on their decision to place restrictions of NHS medical equipment being donated to Ukraine.

It is a matter for the Scottish Government to explain why they have placed restrictions on medical aid to Ukraine.

Commonwealth and Development Affairs, what recent estimate he has made of the (a) number and (b) location of re-education camps for deported Ukrainian children in Russia.

According to the Yale Humanitarian Research Lab, around 8,000 Ukrainian children have been sent to re-education camps in illegally annexed Crimea and mainland Russia. We note, with concern, reports that Ukrainian children have also attended so-called recreation camps in Belarus. We call upon Belarus to ensure that no Ukrainian children are forcibly transferred to, or via, it's territory and upon Russia to return all of Ukraine's children to Ukraine and to their families. In March, I met with representatives from 'Save Ukraine' and 'Bring Kids Back', alongside Ukrainian Deputy Foreign Minister Mariana Betsa and senior officials from the Ministry of Justice, to discuss child deportation. We will continue to play our full part in international efforts to reunite these children with their families and to pursue justice for them all.

Commonwealth and Development Affairs, what diplomatic steps his Department is taking with international counterparts to highlight the issue of forced deportations of Ukrainian children.

The UK continually raises the forced deportation of Ukrainian children with international counterparts. We are an active member of the International Coalition for the Return of Ukrainian children, and continue to raise this issue in multilateral fora, including the Organisation for Security and Co-operation in Europe (OSCE), the UN and the Human Rights Council. The UK has funded 'Save Ukraine', a non-governmental organisation which helps to return Ukrainian children, and 'Bring Kids Back UA' through The Partnership Fund for a Resilient Ukraine. In March, I met with representatives from both organisations, alongside Ukrainian Deputy Foreign Minister Mariana Betsa and senior officials from the Ministry of Justice, to discuss child deportation.

What financial steps his Department is taking to support seasonal businesses in Inverness, Skye and West Ross-shire constituency.

Seasonal businesses in Inverness, Skye and West Ross-shire can benefit from a range of British Business Bank programmes for example, through the Start Up Loans programme, in addition, the Investment Fund for Scotland also provides debt and equity funding to businesses across Scotland to help them grow and invest.The BBB's website hosts a 3-step Finance Finder that can help businesses understand the options available to them, while Help to Grow: Management provides practical training to enhance small business productivity and growth.

What assessment his Department has made of the potential impact of removing VAT exemptions for private (a) first-class and (b) business-class flights on Aviation Industry’s Carbon Footprint.

The principal tax on the aviation sector is Air Passenger Duty (APD), which is expected to raise £4.7 billion in 2025-26. APD aims to ensure that airlines make a fair contribution to the public finances. The Government has put in place a wide range of measures to support the decarbonisation of the aviation sector, including the Emissions Trading Scheme (ETS), support for sustainable aviation fuel (SAF), and development of the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) through the International Civil Aviation Organization.

Pursuant to the Answer of 11 June 2025 to Question 56574 on Ukraine: Vehicles, whether her Department has made an assessment of trends in the number of vehicles collected under the ULEZ scrappage scheme that have been donated to Ukraine.

Transport in London is devolved to the Mayor of London and Transport for London and they were responsible for the ULEZ scrappage scheme. 680 vehicles were donated to Ukraine through the scheme before it closed in September 2024.

Whether her Department has made an assessment of the merits of exempting tips paid by card from National Insurance contributions.

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.

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.

Food and Rural Affairs, what steps his Department is taking to encourage UK companies to reduce levels of deforestation caused by overseas supply chains.

We recognise the urgency of taking action to ensure that UK consumption of forest risk commodities is not driving deforestation. The Government will set out its approach to addressing UK consumption of forest risk commodities in due course.

What discussions his Department has had with the Federation of Small Businesses on the impact of increased employer National Insurance Contributions.

This government regularly engages with stakeholders including the Federation of Small Businesses to discuss the potential impacts of relevant policies.In taking difficult decisions to address issues with public finances, the Government increased employer National Insurance Contributions (NICs) while lowering the per-employee threshold. Government has protected small businesses by raising the Employment Allowance from £5,000 to £10,500. Consequently, 865,000 employers will pay no NICs this year, and over half will gain or see no change. While addressing fiscal challenges, the measure will help to alleviate the burden on the smaller businesses.

Media and Sport, whether her Department has made an assessment of the contribution of the Highland Games to UK sporting (a) culture and (b) heritage.

DCMS recognises the contribution of the Highland Games to UK sport, culture and heritage but no formal assessment has been made as these areas are devolved to the Scottish Government.However, we would encourage the Highland Games community to engage with our work on living heritage.As part of the implementation of the UNESCO 2003 Convention for the Safeguarding of the Intangible Cultural Heritage, the UK Government is working closely with the Devolved Governments to create inventories for each of the four nations in the UK; these will combine into one inventory of Living Heritage (or Intangible Cultural Heritage) in the UK.We would welcome a submission from the Highland Games community when we open the call for submissions later this year.

Food and Rural Affairs, what steps his Department is taking to help farmers protect livestock from predation.

There are various lethal and non-lethal approaches available to farmers to help them protect their livestock from predation. Under the Environmental Land Management standalone Capital Grants scheme, the item ‘FG1: Fencing’ primarily provides funding for farmers to install fencing to control livestock and protect environmental features but it can help to protect livestock from predators. Defra announced in February that the scheme will re-open in summer 2025 and we will confirm the precise date in due course. While some predators such as wild birds of prey are afforded legal protection in England, a farmer, as an authorised person, may carry out activities to prevent serious damage to livestock from listed species of corvids under Defra’s general licence 42 (GL42: general licence to kill or take certain species of wild birds to prevent serious damage - GOV.UK). Farmers are also free to lethally control certain mammalian predators such as fox and weasel to protect their livestock, providing they comply with animal welfare legislation. Aside from wild predators, the Government is supporting a Private Members’ Bill introduced by the hon. Member for Chester South and Eddisbury which will introduce new measures to tackle the serious issue of livestock worrying.