Written questions by Sabine.

Whether he has considered the potential impact of changes to EU customs duties for small parcels on the responsibility to promote knowledge exchange under the Florence Agreement.

Awaiting answer.

What assessment she has made of the potential merits of extending Orchestra Tax Relief to include amateur and professional choirs that produce live, acoustic concerts on a non‑commercial basis.

Orchestra Tax Relief (OTR) provides tax relief on production costs and provided around £50 million of support in 2023-24. There is currently no other country in the world which offers similar relief to orchestras, and the aim is to recognise the artistic importance and cultural value of the sector. To qualify for OTR, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument for the purposes of the relief. However, orchestra concerts with a vocal element are not excluded. Concerts featuring a choir may be eligible provided that the instrumentalists remain the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government is not currently considering extending the relief to choirs.

What assessment she has made of the potential impact of irrecoverable VAT on charities, Community Interest Companies and other not‑for‑profit providers delivering statutory social care services under contract to local authorities.

Supplies of care services are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. No VAT is charged to the consumer of the service, nor can the supplier recover VAT incurred in the course of providing the service.Community interest companies (CICs) are not charities in law and must meet the criteria of being state-regulated in order to provide VAT-exempt care services. If CICs do not qualify for the VAT exemption, they charge VAT on the services they provide at the 20% standard rate.Under Section 33 of the VAT Act 1994, certain bodies, including local authorities are able to recover VAT incurred in the course of their non-business activities. Non-business activities are broadly activities which are not undertaken to generate income, such as the provision of statutory health and social care services. Further information can be found here: https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2022-vat-business-and-non-business-activities/vat-business-and-non-business-activitiesThe objective of the Section 33 refund scheme for local authorities is to prevent these bodies from needing to use local taxation to fund their VAT costs. Extending the scheme to include charities and community interest companies would not meet this objective.

What estimate she has made of public funding allocated to adult social care not spent on frontline social care services annually through irrecoverable VAT when services are delivered by charities and not‑for‑profit providers.

Supplies of care services are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. No VAT is charged to the consumer of the service, nor can the supplier recover VAT incurred in the course of providing the service.Community interest companies (CICs) are not charities in law and must meet the criteria of being state-regulated in order to provide VAT-exempt care services. If CICs do not qualify for the VAT exemption, they charge VAT on the services they provide at the 20% standard rate.Under Section 33 of the VAT Act 1994, certain bodies, including local authorities are able to recover VAT incurred in the course of their non-business activities. Non-business activities are broadly activities which are not undertaken to generate income, such as the provision of statutory health and social care services. Further information can be found here: https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2022-vat-business-and-non-business-activities/vat-business-and-non-business-activitiesThe objective of the Section 33 refund scheme for local authorities is to prevent these bodies from needing to use local taxation to fund their VAT costs. Extending the scheme to include charities and community interest companies would not meet this objective.

Whether she has considered extending Section 33 VAT recovery for charities and Community Interest Companies delivering statutory social care services on behalf of local authorities.

Supplies of care services are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. No VAT is charged to the consumer of the service, nor can the supplier recover VAT incurred in the course of providing the service.Community interest companies (CICs) are not charities in law and must meet the criteria of being state-regulated in order to provide VAT-exempt care services. If CICs do not qualify for the VAT exemption, they charge VAT on the services they provide at the 20% standard rate.Under Section 33 of the VAT Act 1994, certain bodies, including local authorities are able to recover VAT incurred in the course of their non-business activities. Non-business activities are broadly activities which are not undertaken to generate income, such as the provision of statutory health and social care services. Further information can be found here: https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2022-vat-business-and-non-business-activities/vat-business-and-non-business-activitiesThe objective of the Section 33 refund scheme for local authorities is to prevent these bodies from needing to use local taxation to fund their VAT costs. Extending the scheme to include charities and community interest companies would not meet this objective.

For what reason local authorities are able to recover VAT under Section 33 of the VAT Act 1994 when equivalent social care services are delivered in‑house but not when those services are commissioned from charitable and not‑for‑profit providers.

Supplies of care services are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. No VAT is charged to the consumer of the service, nor can the supplier recover VAT incurred in the course of providing the service.Community interest companies (CICs) are not charities in law and must meet the criteria of being state-regulated in order to provide VAT-exempt care services. If CICs do not qualify for the VAT exemption, they charge VAT on the services they provide at the 20% standard rate.Under Section 33 of the VAT Act 1994, certain bodies, including local authorities are able to recover VAT incurred in the course of their non-business activities. Non-business activities are broadly activities which are not undertaken to generate income, such as the provision of statutory health and social care services. Further information can be found here: https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2022-vat-business-and-non-business-activities/vat-business-and-non-business-activitiesThe objective of the Section 33 refund scheme for local authorities is to prevent these bodies from needing to use local taxation to fund their VAT costs. Extending the scheme to include charities and community interest companies would not meet this objective.

For what reason performers are required to be instrumentalists to qualify for Orchestra Tax Relief.

Orchestra Tax Relief (OTR) provides tax relief on production costs and provided around £50 million of support in 2023-24. There is currently no other country in the world which offers similar relief to orchestras, and the aim is to recognise the artistic importance and cultural value of the sector. To qualify for OTR, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument for the purposes of the relief. However, orchestra concerts with a vocal element are not excluded. Concerts featuring a choir may be eligible provided that the instrumentalists remain the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government is not currently considering extending the relief to choirs.

Media and Sport, what discussions she has had with the Chancellor of the Exchequer and the Secretary of State for Health and Social Care on the (a) contribution of choirs to public health, wellbeing and social prescribing and (b) potential role of an extended Orchestra tax relief in supporting the sustainability of choir activity in local communities.

Awaiting answer.

Whether she plans to retain ring-fenced funding for physical education and physical activity in primary schools.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

What assessment she has made of the adequacy of the distribution of student loan maintenance support calculations, in the context of households where a step-parent’s income is included but a non-resident biological parent’s income is not.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

What plans her Department has for the continuation of the Primary PE and Sport Premium for the 2026–27 academic year.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

What assessment she has made of the potential impact of uncertainty around future sport funding on schools’ ability to plan provision for the 2026–27 academic year.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

What assessment her Department has made of the fairness of including the income of a non-biological step-parent in household income calculations for student finance eligibility.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

Whether her Department has considered revising student finance regulations so that only the income of a student’s biological or legally responsible parents is taken into account when determining maintenance loan entitlement.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

Media and Sport, with reference to the BBC's report entitled A BBC For All: Our response to the government’s Green Paper, what assessment she has made of the potential impact of the £500 million savings over two years on economic growth generated by the creative industries.

The BBC is a vital national institution and an engine of the nations and regions. In that context, this news is concerning for the BBC workforce who are facing significant uncertainty, and for the sector as a whole. The BBC is delivering significant savings, which requires difficult decisions to be made independent of the Government. The BBC have stated that there will be more information on their plans later this year. Looking ahead, the Charter Review aims to deliver a BBC that is sustainably funded in a way that sets the BBC on a path to thrive until well into the latter half of this century.

Media and Sport, what assessment she has made of the potential impact of reductions in the BBC's budget on the provision of media literacy resources.

The BBC is a vital national institution and an engine of the nations and regions. In that context, this news is concerning for the BBC workforce who are facing significant uncertainty, and for the sector as a whole. The BBC is delivering significant savings, which requires difficult decisions to be made independent of the Government. The BBC have stated that there will be more information on their plans later this year. Looking ahead, the Charter Review aims to deliver a BBC that is sustainably funded in a way that sets the BBC on a path to thrive until well into the latter half of this century.

Media and Sport, with reference to the BBC's report entitled A BBC For All: Our response to the government’s Green Paper, what assessment she has made of the potential impact of the £500 million savings over two years on the proliferation of mis- and disinformation in the UK.

The BBC is a vital national institution and an engine of the nations and regions. In that context, this news is concerning for the BBC workforce who are facing significant uncertainty, and for the sector as a whole. The BBC is delivering significant savings, which requires difficult decisions to be made independent of the Government. The BBC have stated that there will be more information on their plans later this year. Looking ahead, the Charter Review aims to deliver a BBC that is sustainably funded in a way that sets the BBC on a path to thrive until well into the latter half of this century.

Media and Sport, with reference to the BBC's report entitled A BBC For All: Our response to the government’s Green Paper, what assessment she has made of the potential impact of the £500 million savings over two years on the classical music industry and the provision of music education.

The BBC is a vital national institution and an engine of the nations and regions. In that context, this news is concerning for the BBC workforce who are facing significant uncertainty, and for the sector as a whole. The BBC is delivering significant savings, which requires difficult decisions to be made independent of the Government. The BBC have stated that there will be more information on their plans later this year. Looking ahead, the Charter Review aims to deliver a BBC that is sustainably funded in a way that sets the BBC on a path to thrive until well into the latter half of this century.

Media and Sport, what assessment she has made of the potential merits of delivering a long-term sustainable funding settlement for the BBC.

The BBC is a vital national institution and an engine of the nations and regions. In that context, this news is concerning for the BBC workforce who are facing significant uncertainty, and for the sector as a whole. The BBC is delivering significant savings, which requires difficult decisions to be made independent of the Government. The BBC have stated that there will be more information on their plans later this year. Looking ahead, the Charter Review aims to deliver a BBC that is sustainably funded in a way that sets the BBC on a path to thrive until well into the latter half of this century.

What steps he is taking to ensure that Integrated Care Boards follow NHS England guidance on liothyronine.

The Department has not held any discussions with integrated care boards regarding their policies on liothyronine. NHS England regional teams have distributed the Items that should not be prescribed in primary care policy guidance to local healthcare systems. These systems are responsible for ensuring that prescribing practices follow the guidance provided.