Written questions by Stephenson.

If she will make an estimate of the additional lifetime tax paid by people entering the workplace in 2025 due to taxation of salary sacrifice pension contributions.

A Tax Information and Impact Note (TIIN)(opens in a new tab) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. As set out in the TIIN, the average additional NICs liability for affected individuals is estimated to be £84 in 2029/30. Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

Whether she has made an assessment of the potential impact of taxation of salary sacrifice pension contributions on levels of pensions saving.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The Office for Budget Responsibility (OBR) set out in their November 2025 Economic and Fiscal Outlook that they do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes. The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.  Employers must also meet their automatic enrolment obligations.

What estimate she has made of the change in the level of taxation for the average pub between 2024 and 2029.

I refer the hon. Members to the answer given to UIN 101363.

How many visas a) her Department, b) the Government Actuary's Department, c) the UK Debt Management Office, d) the National Wealth Fund, e) the Crown Estate, f) the Financial Conduct Authority, g) UK Government Investments, and h) HM Revenue & Customs have sponsored since 4 July 2024.

We do not disclose the exact number of visas sponsored due to GDPR, but can confirm that fewer than five visas have been sponsored since 4 July 2024. Information requested on arm’s length bodies is not held centrally.

Which properties will be subject to revaluation by the Valuation Office following the implementation of a High Value Council Tax Surcharge.

As announced in the Autumn Budget, the high value council tax surcharge will be a new tax on domestic properties in England which have a value of £2m or above in 2026. The Valuation Office Agency are developing their approach to the targeted valuation and will set out more details in due course, following the outcome of the Government's consultation.

What assessment her Department has made of the potential impact of a visitor levy on domestic tourism, hospitality businesses and inflation.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders.The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear these concerns. This will inform their decisions regarding whether and how a levy will be applied and how any revenue is invested.Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.

Whether her Department has (a) undertaken (i) modelling or (ii) impact assessments and (b) consulted the hospitality sector on the introduction of a visitor levy.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders.The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear these concerns. This will inform their decisions regarding whether and how a levy will be applied and how any revenue is invested.Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.

Whether her Department plans to give Mayors the power to introduce a visitor levy.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders.The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear these concerns. This will inform their decisions regarding whether and how a levy will be applied and how any revenue is invested.Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.

If she will make an estimate of the cost to the public purse of a) consultations and b) reviews conducted by their Department since 4 July 2024.

HM Treasury does not centrally hold this data in an easily accessible form as there are no expenditure categories that just cover consultations or reviews. Due to this any response could only be collated and verified for the purposes of answering this question at disproportionate cost.

If she has made an assessment of the potential implications for her policies of the press release by the Mineral Products Association entitled Landfill Tax reforms could trigger shortages and damage growth ambitions, published on 28 July 2025.

The Government recently consulted on proposals to reform Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the Government’s circular economy objectives. As part of the consultation, the Government has received a wide range of views from stakeholders on the impact of the proposals, including from representatives of the mineral products sector. The consultation closed on 28 July, and the Government is considering responses and will set out next steps in due course.

If she will make an estimate of the annual cost to the public purse of the Office for Value for Money.

The Office for Value for Money's (OVfM) has successfully delivered on its remit, including working with departments to identify credible plans to deliver almost £14 billion of efficiencies per year by 2028-29 as well as wider reforms to improve value for money across government. Its functions will be embedded within the Treasury, leaving a legacy of value for money improvements across the public sector. The OVfM's budget and total spend for 2024-25 is set out in HM Treasury’s 2024-25 Annual Report and Accounts (ARA). The OVfM's outturn cost for 2025-26 will be published in HM Treasury's 2025-26 ARA.

What the value is of Government funding to the National Wealth Fund that is unspent.

As of 14 October 2025, the National Wealth Fund has committed £7.5 billion to projects supporting the Government’s growth and clean energy missions, mobilising £16.2 billion in private finance. This is just over 25% of NWF’s £27.8 billion capitalisation. The National Wealth Fund expects to commit the vast majority of its £27.8 billion financial capacity over the next five years.

What recent estimate she has made of the of the average customer response times at HM Revenue & Customs.

HMRC regularly publishes its performance on GOV.UK https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates Improving day-to-day performance is a key priority for HMRC.

Whether her Department's definition of a millionaire includes (a) assets, (b) the outstanding value of pension pots and (c) income levels in the context of (i) winter fuel payments and (ii) other policies.

The Winter Fuel Payment will be paid to those with total incomes below or equal to £35,000. This means those on lower and middle incomes will still receive the help they need and ensures fairness for both pensioners and taxpayers. The standard definition of total taxable income applies. This includes any savings interest outside an ISA, even if the savings are under the Personal Savings Allowance Other benefits have their own means tests, which take differing personal and financial circumstances into account to ensure support is appropriately targeted.

Whether her Department checks that National Insurance numbers associated with visa-holders cease being associated with tax payments at the expiry of work visas.

The National Insurance (NI) number is a reference number for the administration of National Insurance and social security, and is used more widely in tax administration. The NI number does not expire or cease being associated with an individual if their visa expires.

Whether she has made an assessment of the potential impact of the Government’s house building programme on the value of assets in the Public Sector Net Financial Liabilities.

Net Financial Debt, otherwise known as Public Sector Net Financial Liabilities, recognises the value of financial assets that are expected to make a future return, such as loans. Houses are non-financial assets and so their value is not captured in this fiscal metric. Through the Spending Review, the government provided the biggest boost to social and affordable housing in a generation.

If she will make an estimate of the (a) number and (b) proportion of dependent visa holders who are paying (i) Income Tax and (ii) National Insurance.

HM Revenue and Customs (HMRC) does not hold data on the immigration status of taxpayers.

If she will make an estimate of the amount of (a) Income Tax and (b) National Insurance contributions paid by holders of dependent visas in the 2024-25 financial year.

HM Revenue and Customs (HMRC) does not hold data on the immigration status of taxpayers.

If she will make an assessment of the potential impact of public sector headcount on the financial sustainability of public sector pension schemes.

The Government’s central measure of the affordability of public service pensions is long-term public service pension spending as a share of GDP. Public sector headcount is considered in several ways within this measure, using the OBR’s long-term assumptions on the size of the public sector workforce.

Whether her Department undertakes checks on whether holders of work visas are paying (a) Income Tax and (b) National Insurance.

HMRC have interpreted ‘checks’ in this instance as ‘compliance checks’ on taxpayers with tax and National Insurance owed in the UK. HMRC takes a risk-based approach to compliance and focuses its resources where tax is most at risk of not being paid. This approach may result in compliance checks on holders of work visas. Decisions on which taxpayers should be subject to a compliance check are based on HMRC’s understanding of compliance risk in the tax system, which is supported by data and intelligence sources including banking data and credit card sales, business databases, international exchanges of information and reported wrongdoing, as well as assessments of the tax gap, economic and social trends, operational insight and risk monitoring.