Written questions by Lake.

What estimate she has made of the revenue raised by extending deemed reseller rules to include UK-established sellers.

Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at the point of sale via an online marketplace, the online marketplace is liable for the VAT for goods of any value.    The changes ensure a level playing field for UK high street and online retailers, ensure the continued flow of goods at the border and improve compliance. Certified analysis by the Office for Budget Responsibility (OBR) estimates the changes will raise £1.8 billion per annum by 2026-27.    The Government keeps all taxes under review as part of the policy making process.

What recent assessment he has made of the adequacy of the retained margin element of the NHS drug tariff.

The adequacy of medicine margin that pharmacies are allowed to retain, with medicine margin being the difference between how much pharmacies are reimbursed and how much pharmacies were charged by suppliers, is currently being considered as part of the wider funding for the Community Pharmacy Contractual Framework.

Commonwealth and Development Affairs, what discussions he has had with his Turkish counterpart on upholding the human rights of members and those associated with the Gulen Movement.

We fully recognise how seriously the Turkish Government takes the Gülen movement which they proscribe as a terrorist organisation. We consistently encourage Turkey to uphold the rule of law. The UK Government believes that all legal cases should be treated in accordance with international human rights standards, including the right to a fair trial and access to lawyers. Our Embassy in Ankara regularly engages with political parties, civil society organisations and diplomatic counterparts on this issue.

If she will make an assessment of the potential merits of bringing forward legislative proposals to enable unearned (a) income and (b) assets be considered in initial Child Maintenance Service calculations.

The Department has been conducting a review of the child maintenance calculation to make sure it is fit for purpose and reflects today’s social trends. The review will also consider the treatment of unearned income and assets within the automatic calculation. Unearned income and assets can still be captured through the current variation process up until changes are introduced.

Commonwealth and Development Affairs, pursuant to the Answer of 4 December 2024 to Question 15678 on Mohammed Hamouda, what information he has received on Dr Hamouda’s (a) status and (b) well-being.

We are concerned by the reports that Dr. Mohammed Hamouda was detained by the Israeli authorities on 6 November. I raised his case with the Israeli Ambassador on 18 November and FCDO officials have been following up the case since then. Whilst we do not comment on specific non-UK national cases, the government does raise International Humanitarian Law compliance regularly with Israel. Medical staff must be allowed to carry out their work unimpeded, and to travel around Gaza as needed.

Commonwealth and Development Affairs, what steps is he taking to tackle (a) detention and (b) mistreatment of healthcare workers in Gaza.

Medical workers and facilities, including ambulances and rescue personnel, must be protected in accordance with International Humanitarian Law and allowed to provide life-saving services. It is unacceptable that northern Gaza now has no functioning hospitals, after strikes on Kamal Adwan hospital. On 5 November, when I spoke to the Israeli Ambassador, I raised the UK's grave concerns that Kamal Adwan continues to come under fire. This government has been clear that Israel must do much more to protect civilians, civilian infrastructure and humanitarian workers, and Israel must allow medical staff to carry out their work unimpeded, and to travel around Gaza as needed.

Commonwealth and Development Affairs, what steps is he taking to help ensure that (a) protections under international humanitarian law for medical professionals in Gaza are upheld and (b) people who violate such protections are held to account.

It is unacceptable that over 1000 health workers have reportedly been killed since 7 October 2023. Israel must do more to protect civilians and those working to support those in such desperate need. The UK has raised protection of civilians and the destruction of health infrastructure repeatedly with the Israeli government, including on 5 November when I underlined our grave concern to Israel's Ambassador about repeated strikes on Kamal Adwan hospital. This government is clear that International Humanitarian Law must be upheld, and civilians protected. The UK is fully committed to international law and fully respects the independence of the International Court of Justice and of the International Criminal Court. We have suspended relevant export licences to Israel following a review that concluded there is a clear risk that UK export items might be used to commit or facilitate serious violations of International Humanitarian Law.

Commonwealth and Development Affairs, what steps he is taking to help prevent the development of illegal settlements in North Gaza.

The UK's position on settlements is clear. They are illegal under international law, present an obstacle to peace and threaten the physical viability of a two-state solution.  To date, we have sanctioned eight individuals responsible for inciting and perpetrating human rights abuses against Palestinian communities in the West Bank.  We have also designated two groups known to have supported, incited and promoted violence against these communities.  We do not comment on future sanctions.

Communities and Local Government, how much funding her Department plans to provide through the UK Shared Prosperity Fund to projects in Wales in the (a) 2024-25 and (b) 2025-26 financial year by project.

The UK Shared Prosperity Fund (UKSPF) operates under a delegated delivery model, meaning lead local authorities are responsible for managing the funding for their area and the allocation of funds to projects.Lead local authorities in Wales have been paid £260 million of the £307 million Core UKSPF allocation and £5 million of the £35 million Multiply allocation available to them this financial year for delivery up to March 2025. The outstanding amounts remain available to be paid to lead local authorities at the end of the financial year, based on actual spend. We intend to confirm allocations for 2025-26 as soon as possible.

Whether she plans to review the (a) operation and (b) adequacy of the Barnett Formula.

There are currently no plans to modify the operation of the Barnett formula. The Barnett formula has stood the test of time because it is simple, efficient and provides a clear and certain outcome. The Welsh Government currently receives at least 20% more funding per person than equivalent UK Government spending in the rest of the UK. That translates into over £4 billion more in 2025-26.

Media and Sport, whether she plans to invite representatives from the cruise industry to sit on the Tourism Industry Council when it is re-established.

The department is in the process of setting up the new Visitor Economy Council and will share details of the membership as soon as possible when it is confirmed.

With reference to paragraph 2.40 of the Autumn Budget 2024, published on 30 October, what assessment she has made of the potential merits of using the StatsWales definition of public sector workers for determining exemptions.

The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. Detailed tax receipts forecasts can be found here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility.A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.

What estimate she has made of the value of increased national insurance contributions from (a) GP surgeries, (b) higher education institutions and (c) care facilities (i) in Wales and (ii) nationally.

The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. Detailed tax receipts forecasts can be found here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility. A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.

Pursuant to the Answer of 4 November 2024 to Question 11940 on Employers' Contributions: Wales, whether the referenced support will be provided annually; and over what duration that support will be provided.

The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contribution costs only. This funding will be allocated to departments, with the Barnett formula applying in the usual way. Given the impacts of this policy change need to be worked through in further detail, this additional support has not yet been included in departmental or devolved government settlements for 2025-26. However, the Government will make these allocations as soon as possible to inform planning for 2025-26.The overall outcome of the Barnett formula is that devolved governments all receive at least 20% more funding per person than equivalent UK Government spending in the rest of the UK.

Whether she has made an estimate of the value of increased national insurance contributions from public sector organisations included within the StatsWales definition of public sector but omitted from the definition used by the Office of National Statistics.

The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. Detailed tax receipts forecasts can be found here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility.A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.

With reference to paragraph 3.19 of Autumn Budget 2024, HC 295, published on 30 October 2024, what amount of consequential funding the Welsh Government will receive from the money allocated to local roads maintenance in England in 2025-26; and what comparability factor was used to calculate this level of consequentials.

The Welsh Government’s Spending Review settlement for 2025-26 is the largest in real terms of any Welsh Government settlement since devolution. The Welsh Government is receiving at least 20% more funding per person than equivalent UK Government spending in England. That translates into over £4 billion more in 2025-26 and includes £1.7 billion through the operation of the Barnett formula.At Spending Reviews, the Barnett formula is applied to changes to each UK Government department’s overall DEL budget, rather than to individual programmes.As set out in the addendum to the Statement of Funding Policy published on 30 October, a comparability factor of 33.5% was applied to changes to the Department for Transport’s budget to calculate Barnett consequential funding for the Welsh Government in 2025-26.The Block Grant Transparency publication breaks down all changes in the devolved governments’ block grant funding from the 2015 Spending Review up to and including Main Estimates 2023-24. The most recent report was published in July 2023. An update to Block Grant Transparency to include Autumn Budget 2024 changes will be published in due course: https://www.gov.uk/government/publications/block-grant-transparency-july-2023

With reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what assessment has she made of the potential impact of changes to (a) inheritance tax, (b) agricultural property relief and (c) business property relief on the number of agricultural tenancies in Wales.

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill. The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

With reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what estimate she has made of the number of owners of working farms in Wales by (a) marital and (b) residency status who will be liable to pay inheritance tax following changes to (i) inheritance tax, (ii) agricultural property relief and (iii) business property relief.

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill. The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

Commonwealth and Development Affairs, pursuant to the Answer of 14 October 2024 to Question 7336 on Israel: Palestinians, what criteria his Department uses to assess the UK's funding for UNRWA following the resumption of funding in July 2024.

As the Minister for Development reiterated in the House on 29 October, we expect UNRWA to uphold the highest standards of neutrality. We are providing £1 million of the UK's funding support for UNRWA to implement the recommendations of Catherine Colonna's Independent Review of Mechanisms and Procedures to Ensure Adherence by UNRWA to the Humanitarian Principle of Neutrality. Separately, a Memorandum of Understanding governs UK financial support to UNRWA. We continue to monitor UNRWA's activity through due diligence and annual assessments.

How much and what proportion of the allowance to public sector organisations for changes to employer national insurance contributions has been allocated to the Welsh Government.

Funding will be provided to the public sector to support them with the additional cost associated with changes to Employer National Insurance Contributions policy. Given the impacts of the policy change are complex, the UK Government departmental and devolved government settlements for 2025-26 announced at the Autumn Budget 2024 do not reflect this additional support. Ahead of Main Estimates 2025-26, HM Treasury will lead a technical process to understand UK Government departments’ requirements and will engage with the devolved governments on the implications for their budgets in the usual way.