Written questions by Gelderd.

Food and Rural Affairs, whether he has had discussions with the Secretary of State for Housing, Communities and Local Government on the potential merits of mandating swift bricks in new property developments.

Natural England has identified that the lack of nest sites is one of the pressures on species including the swift. Therefore, provision of swift bricks may aid recovery alongside other actions, such as to increase food resources. The Ministry for Housing, Communities and Local Government (MHCLG) published a revised National Planning Policy Framework in December. This expects developments to provide net gains for biodiversity, including through incorporating features which support species like swifts, such as swift bricks. Defra policy officials are continuing to work with MHCLG colleagues to consider what action may be appropriate to drive up rates of swift brick installation in new build properties.

What assessment her Department has made of the role of (a) Solicitors Regulation Authority-regulated lawyers and (b) Financial Conduct Authority-regulated financial advisers in facilitating qualifying recognised overseas pension schemes.

The legal profession in England and Wales operates independently of government. The responsibility for regulating the sector sits with the approved regulators, overseen by the Legal Services Board (LSB). The Solicitors Regulation Authority (SRA) is responsible for regulating the professional conduct of solicitors and law firms in England and Wales. As part of its role, the SRA investigates consumers’ complaints when allegations of solicitor misconduct are made and has a number of disciplinary powers, including the power to issue fines and refer an individual to the Solicitors Disciplinary Tribunal, which can suspend or strike a solicitor off the roll. Given the sector’s independence, it would not be appropriate for the Ministry of Justice to interfere with the legal activities of regulated professionals. Complaints about a solicitor’s conduct can be made directly to the SRA, via the following link: https://www.sra.org.uk/consumers/problems/report-solicitor/.Qualifying Recognised Overseas Pension Schemes (QROPS) are designed to offer individuals the flexibility to transfer their UK pension savings to an overseas pension scheme, for example if relocating abroad. Queries regarding these pension schemes are best directed to the Department for Work and Pensions.HM Treasury is responsible for financial services policy and matters relating to the Financial Conduct Authority (FCA).

What steps she is taking to ensure that the concerns of pension fraud victims are being handled correctly by the Solicitors Regulation Authority.

The legal profession in England and Wales operates independently of government, with regulation overseen by the Legal Services Board (LSB). The Solicitors Regulation Authority (SRA) is responsible for regulating the professional conduct of solicitors and law firms. As part of its role, the SRA investigates consumers’ complaints when allegations of solicitor misconduct are made. It has a number of disciplinary powers, including the power to issue fines and refer an individual to the Solicitors Disciplinary Tribunal, which can suspend or strike a solicitor off the roll. If someone wishes to complain about the conduct of a solicitor to the SRA, they can do so via the following link: https://www.sra.org.uk/consumers/problems/report-solicitor/. The effectiveness of the SRA’s actions in this sphere is overseen by the LSB.The Government also has a key role to play in combatting pension fraud. In particular, the Government supports the Pension Scams Action Group (PSAG), a multi-agency taskforce which includes the Department for Work and Pensions, His Majesty’s Treasury, the Financial Conduct Authority and The Pensions Regulator amongst other members. The PSAG works to improve public awareness of pension scams and share intelligence leading to enforcement and disruption activity.

What estimate she has made of the tax gap associated with pension fraud linked to QROPS; and what steps she has taken to prevent further losses.

A qualifying recognised overseas pension scheme (QROPS) is the name for any pension scheme located outside the UK which meets the criteria to receive transfers of UK tax relieved pension savings. Where the overseas pension scheme has broadly similar tax characteristics to a UK registered pension scheme. QROPS are pension schemes, not products. Although QROPS can receive UK tax relieved pension savings, this does not mean that the UK has a right to regulate pension schemes in other countries. However, those overseas schemes are required to be regulated by a pensions regulator in the overseas country where they are established in order for them to receive UK tax relieved pensions. HMRC does not impose restrictions on assets a QROPS can invest in that is for the overseas regulator. There are no plans to make HMRC, or the Pensions Regulator (TPR), or the Financial Conduct Authority (FCA), regulate QROPS. That would not be appropriate because the UK does not have jurisdiction over overseas pension schemes. HMRC’s primary role is to protect UK tax relief that have been given. HMRC can remove the QROPS status from pension schemes when it is not appropriate for the scheme to continue to be able to receive UK tax relieved pension savings. There are also no plans to introduce an investigation unit into QROPS or review the regulatory framework. In the UK individuals are free to transfer their pension savings but must get financial advice for larger amounts. The QROPS rules allow individuals to move abroad to live or work to take their pension savings with them. HMRC makes clear that individuals should seek suitable professional advice, including from a regulated financial adviser, when transferring pension savings to a QROPS. A transfer to a QROPS is covered by the requirement to take regulated financial advice if transferring more than £30,000 from a Defined Benefit scheme. Additionally, pension scheme administrators are responsible for carrying out due diligence on transfers to other pension schemes. They are also responsible for complying with the requirements of TPR and the FCA. HMRC, TPR and the FCA are part of the Pension Scams Action Group (PSAG) - a multi-agency taskforce of law enforcement, Government and industry working together to tackle pension fraud.

Whether her Department has plans to review the regulatory framework for the qualifying recognised overseas pension scheme including the role of the Financial Conduct Authority.

A qualifying recognised overseas pension scheme (QROPS) is the name for any pension scheme located outside the UK which meets the criteria to receive transfers of UK tax relieved pension savings. Where the overseas pension scheme has broadly similar tax characteristics to a UK registered pension scheme. QROPS are pension schemes, not products. Although QROPS can receive UK tax relieved pension savings, this does not mean that the UK has a right to regulate pension schemes in other countries. However, those overseas schemes are required to be regulated by a pensions regulator in the overseas country where they are established in order for them to receive UK tax relieved pensions. HMRC does not impose restrictions on assets a QROPS can invest in that is for the overseas regulator. There are no plans to make HMRC, or the Pensions Regulator (TPR), or the Financial Conduct Authority (FCA), regulate QROPS. That would not be appropriate because the UK does not have jurisdiction over overseas pension schemes. HMRC’s primary role is to protect UK tax relief that have been given. HMRC can remove the QROPS status from pension schemes when it is not appropriate for the scheme to continue to be able to receive UK tax relieved pension savings. There are also no plans to introduce an investigation unit into QROPS or review the regulatory framework. In the UK individuals are free to transfer their pension savings but must get financial advice for larger amounts. The QROPS rules allow individuals to move abroad to live or work to take their pension savings with them. HMRC makes clear that individuals should seek suitable professional advice, including from a regulated financial adviser, when transferring pension savings to a QROPS. A transfer to a QROPS is covered by the requirement to take regulated financial advice if transferring more than £30,000 from a Defined Benefit scheme. Additionally, pension scheme administrators are responsible for carrying out due diligence on transfers to other pension schemes. They are also responsible for complying with the requirements of TPR and the FCA. HMRC, TPR and the FCA are part of the Pension Scams Action Group (PSAG) - a multi-agency taskforce of law enforcement, Government and industry working together to tackle pension fraud.

If she will establish a QROPS investigation unit to examine cases of pension fraud and regulatory failings.

A qualifying recognised overseas pension scheme (QROPS) is the name for any pension scheme located outside the UK which meets the criteria to receive transfers of UK tax relieved pension savings. Where the overseas pension scheme has broadly similar tax characteristics to a UK registered pension scheme. QROPS are pension schemes, not products. Although QROPS can receive UK tax relieved pension savings, this does not mean that the UK has a right to regulate pension schemes in other countries. However, those overseas schemes are required to be regulated by a pensions regulator in the overseas country where they are established in order for them to receive UK tax relieved pensions. HMRC does not impose restrictions on assets a QROPS can invest in that is for the overseas regulator. There are no plans to make HMRC, or the Pensions Regulator (TPR), or the Financial Conduct Authority (FCA), regulate QROPS. That would not be appropriate because the UK does not have jurisdiction over overseas pension schemes. HMRC’s primary role is to protect UK tax relief that have been given. HMRC can remove the QROPS status from pension schemes when it is not appropriate for the scheme to continue to be able to receive UK tax relieved pension savings. There are also no plans to introduce an investigation unit into QROPS or review the regulatory framework. In the UK individuals are free to transfer their pension savings but must get financial advice for larger amounts. The QROPS rules allow individuals to move abroad to live or work to take their pension savings with them. HMRC makes clear that individuals should seek suitable professional advice, including from a regulated financial adviser, when transferring pension savings to a QROPS. A transfer to a QROPS is covered by the requirement to take regulated financial advice if transferring more than £30,000 from a Defined Benefit scheme. Additionally, pension scheme administrators are responsible for carrying out due diligence on transfers to other pension schemes. They are also responsible for complying with the requirements of TPR and the FCA. HMRC, TPR and the FCA are part of the Pension Scams Action Group (PSAG) - a multi-agency taskforce of law enforcement, Government and industry working together to tackle pension fraud.

What steps her Department is taking with the Financial Conduct Authority to (a) investigate and (b) address (i) fraudulent activity linked to Qualified Recognised Overseas Pension Schemes and (ii) the financial impact on UK citizens.

A qualifying recognised overseas pension scheme (QROPS) is the name for any pension scheme located outside the UK which meets the criteria to receive transfers of UK tax relieved pension savings. Where the overseas pension scheme has broadly similar tax characteristics to a UK registered pension scheme. QROPS are pension schemes, not products. Although QROPS can receive UK tax relieved pension savings, this does not mean that the UK has a right to regulate pension schemes in other countries. However, those overseas schemes are required to be regulated by a pensions regulator in the overseas country where they are established in order for them to receive UK tax relieved pensions. HMRC does not impose restrictions on assets a QROPS can invest in that is for the overseas regulator. There are no plans to make HMRC, or the Pensions Regulator (TPR), or the Financial Conduct Authority (FCA), regulate QROPS. That would not be appropriate because the UK does not have jurisdiction over overseas pension schemes. HMRC’s primary role is to protect UK tax relief that have been given. HMRC can remove the QROPS status from pension schemes when it is not appropriate for the scheme to continue to be able to receive UK tax relieved pension savings. There are also no plans to introduce an investigation unit into QROPS or review the regulatory framework. In the UK individuals are free to transfer their pension savings but must get financial advice for larger amounts. The QROPS rules allow individuals to move abroad to live or work to take their pension savings with them. HMRC makes clear that individuals should seek suitable professional advice, including from a regulated financial adviser, when transferring pension savings to a QROPS. A transfer to a QROPS is covered by the requirement to take regulated financial advice if transferring more than £30,000 from a Defined Benefit scheme. Additionally, pension scheme administrators are responsible for carrying out due diligence on transfers to other pension schemes. They are also responsible for complying with the requirements of TPR and the FCA. HMRC, TPR and the FCA are part of the Pension Scams Action Group (PSAG) - a multi-agency taskforce of law enforcement, Government and industry working together to tackle pension fraud.

What discussions her Department has had with HMRC on the regulation and oversight of QROPS to ensure consumer protection.

A qualifying recognised overseas pension scheme (QROPS) is the name for any pension scheme located outside the UK which meets the criteria to receive transfers of UK tax relieved pension savings. Where the overseas pension scheme has broadly similar tax characteristics to a UK registered pension scheme. QROPS are pension schemes, not products. Although QROPS can receive UK tax relieved pension savings, this does not mean that the UK has a right to regulate pension schemes in other countries. However, those overseas schemes are required to be regulated by a pensions regulator in the overseas country where they are established in order for them to receive UK tax relieved pensions. HMRC does not impose restrictions on assets a QROPS can invest in that is for the overseas regulator. There are no plans to make HMRC, or the Pensions Regulator (TPR), or the Financial Conduct Authority (FCA), regulate QROPS. That would not be appropriate because the UK does not have jurisdiction over overseas pension schemes. HMRC’s primary role is to protect UK tax relief that have been given. HMRC can remove the QROPS status from pension schemes when it is not appropriate for the scheme to continue to be able to receive UK tax relieved pension savings. There are also no plans to introduce an investigation unit into QROPS or review the regulatory framework. In the UK individuals are free to transfer their pension savings but must get financial advice for larger amounts. The QROPS rules allow individuals to move abroad to live or work to take their pension savings with them. HMRC makes clear that individuals should seek suitable professional advice, including from a regulated financial adviser, when transferring pension savings to a QROPS. A transfer to a QROPS is covered by the requirement to take regulated financial advice if transferring more than £30,000 from a Defined Benefit scheme. Additionally, pension scheme administrators are responsible for carrying out due diligence on transfers to other pension schemes. They are also responsible for complying with the requirements of TPR and the FCA. HMRC, TPR and the FCA are part of the Pension Scams Action Group (PSAG) - a multi-agency taskforce of law enforcement, Government and industry working together to tackle pension fraud.

What steps HMRC is taking to (a) engage with victims of pension fraud linked to QROPS and (b) ensure that concerns about regulatory oversight are addressed.

A qualifying recognised overseas pension scheme (QROPS) is the name for any pension scheme located outside the UK which meets the criteria to receive transfers of UK tax relieved pension savings. Where the overseas pension scheme has broadly similar tax characteristics to a UK registered pension scheme. QROPS are pension schemes, not products. Although QROPS can receive UK tax relieved pension savings, this does not mean that the UK has a right to regulate pension schemes in other countries. However, those overseas schemes are required to be regulated by a pensions regulator in the overseas country where they are established in order for them to receive UK tax relieved pensions. HMRC does not impose restrictions on assets a QROPS can invest in that is for the overseas regulator. There are no plans to make HMRC, or the Pensions Regulator (TPR), or the Financial Conduct Authority (FCA), regulate QROPS. That would not be appropriate because the UK does not have jurisdiction over overseas pension schemes. HMRC’s primary role is to protect UK tax relief that have been given. HMRC can remove the QROPS status from pension schemes when it is not appropriate for the scheme to continue to be able to receive UK tax relieved pension savings. There are also no plans to introduce an investigation unit into QROPS or review the regulatory framework. In the UK individuals are free to transfer their pension savings but must get financial advice for larger amounts. The QROPS rules allow individuals to move abroad to live or work to take their pension savings with them. HMRC makes clear that individuals should seek suitable professional advice, including from a regulated financial adviser, when transferring pension savings to a QROPS. A transfer to a QROPS is covered by the requirement to take regulated financial advice if transferring more than £30,000 from a Defined Benefit scheme. Additionally, pension scheme administrators are responsible for carrying out due diligence on transfers to other pension schemes. They are also responsible for complying with the requirements of TPR and the FCA. HMRC, TPR and the FCA are part of the Pension Scams Action Group (PSAG) - a multi-agency taskforce of law enforcement, Government and industry working together to tackle pension fraud.

What steps his Department is taking to support (a) Liskeard and (b) other rural communities to maintain access to (i) banking and (ii) other essential services after the closure of local post offices.

The Government provides an annual £50m Network Subsidy funding to support the delivery of a minimum number of branches, including Liskeard and other rural & urban communities and to provide a geographical spread of branches in line with published access criteria. The access criteria ensure that however the network changes, Post Office delivers essential services, including banking and cash services, across the UK via its network of 11,500 branches. The Government understands the importance of face-to-face banking to communities and high streets, and is committed to championing sufficient access for all. We have committed to work closely with banks to roll out at least 350 banking hubs, which will provide individuals and businesses up and down the country with critical cash and banking services.

What steps she is taking to tackle the (a) supply and (b) use of sodium nitrite.

Certain chemicals can be used in the illicit manufacture of explosives or to cause harm. These are called explosives precursors and poisons.The Poisons Act 1972 sets out the legal obligations in relation to the sale, purchase, and use of these chemicals for suppliers, professional users, and members of the public.Sodium nitrite is a reportable poison listed in Part 4 of Schedule 1A of the Poisons Act 1972; this means it is lawful to sell this substance in Great Britain without further controls, however suppliers have a legal obligation to report any suspicious transactions.The Home Office work with retailers to raise awareness and emphasise their legal obligation to report suspicious activity for regulated and reportable substances.