Written questions by Thomas.

What steps she is taking to change cultural tax reliefs to account for the cost of touring.

The Government recognises the importance of the creative industries, and supports the sector through a range of tax reliefs which are among the most generous in the world, providing over £2.4 billion of support in 2023–24. The reliefs support the sector with the cost of touring. Orchestra Tax Relief (OTR) provides a generous rate of 45 per cent tax relief on orchestral production costs – including the cost of domestic touring, such as transport and accommodation – and provided £50 million of support in 2023-24. There is currently no other country in the world which offers such a tax relief for orchestras. Theatre Tax Relief (TTR) and Museums and Galleries Exhibition Tax Relief (MGETR), provide a 40% rate of relief to non-touring productions but offer higher rates of relief (at 45%) for touring productions. The Government carefully considers the design of the creative sector tax reliefs to ensure they are well targeted, effective in achieving their policy objectives, and represent value for money for the taxpayer.

What recent assessment she has made of the potential impact of rules on tax relief on touring costs in Europe.

The Government recognises the importance of the creative industries, and supports the sector through a range of tax reliefs which are among the most generous in the world, providing over £2.4 billion of support in 2023–24. The reliefs support the sector with the cost of touring. Orchestra Tax Relief (OTR) provides a generous rate of 45 per cent tax relief on orchestral production costs – including the cost of domestic touring, such as transport and accommodation – and provided £50 million of support in 2023-24. There is currently no other country in the world which offers such a tax relief for orchestras. Theatre Tax Relief (TTR) and Museums and Galleries Exhibition Tax Relief (MGETR), provide a 40% rate of relief to non-touring productions but offer higher rates of relief (at 45%) for touring productions. The Government carefully considers the design of the creative sector tax reliefs to ensure they are well targeted, effective in achieving their policy objectives, and represent value for money for the taxpayer.

Whether she plans to take steps to lower business rates on early years education settings.

Business rates are a broad-based tax on the value of non-domestic properties, including early years education settings. At the Budget, the Government announced a £4.3 billion support package to support ratepayers across all sectors seeing bill increases. As a result of the Budget package, over half of ratepayers will see no bill increases. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, in 2026-27, DfE expect to provide over £9.5 billion for childcare entitlements for children aged from 9 months to 4 years. This is over £1 billion more compared to 2025-26, as it delivers a full year of the expanded 30 hours entitlements for working parents and an above inflation increase to funding rates.

What assessment she has made of the impact of business rates on early years education settings.

Business rates are a broad-based tax on the value of non-domestic properties, including early years education settings. At the Budget, the Government announced a £4.3 billion support package to support ratepayers across all sectors seeing bill increases. As a result of the Budget package, over half of ratepayers will see no bill increases. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, in 2026-27, DfE expect to provide over £9.5 billion for childcare entitlements for children aged from 9 months to 4 years. This is over £1 billion more compared to 2025-26, as it delivers a full year of the expanded 30 hours entitlements for working parents and an above inflation increase to funding rates.

What recent assessment her Department has made of the potential impact of ending the crown exemption for the Duchy of (a) Lancaster and (b) Cornwall on reducing the budget deficit.

The income from the Duchies of Lancaster and Cornwall forms part of the King’s and Prince of Wales’s private income. The tax treatment of that income is as set out in the in the Memorandum of Understanding on Royal Taxation, which can be found at: www.gov.uk/government/publications/memorandum-of-understanding-on-royal-taxation-2023

What consideration her Department has given to ending the crown exemption for the Duchy of Lancaster and Duchy of Cornwall.

The income from the Duchies of Lancaster and Cornwall forms part of the King’s and Prince of Wales’s private income. The tax treatment of that income is as set out in the in the Memorandum of Understanding on Royal Taxation, which can be found at: www.gov.uk/government/publications/memorandum-of-understanding-on-royal-taxation-2023

What recent steps she has taken to seize frozen Russian assets and use them to resource Ukraine.

The Government remains determined to ensure Russia is held accountable for the damage it has caused, and continues to cause, in Ukraine. We will continue work and coordinate with G7 and EU partners to ensure that Ukraine gets the funding it needs, ensuring any options developed by the Government are in line with international law. We continue to pledge that Russia's sovereign assets will remain immobilised until they cease the war and pay compensation to Ukraine.

What assessment her Department has made of the potential merits of funding British content creators through the taxation of online platforms.

We support domestic film and TV production through the tax system and through funding. The Audio-Visual Expenditure Credit (AVEC) provides companies with a generous tax credit worth 34 per cent of their UK production costs on a film or high-end TV programme, or 39 per cent of their production costs on an animation or children’s TV programme. As of 1 April 2025, films with a UK lead writer or director and budgets of under £23.5 million are able to claim an enhanced 53 per cent rate of AVEC on up to £15m of core expenditure. This applies to expenditure incurred from 1 April 2024. This will support the next generation of independent films and help develop a pipeline of UK film talent. Film and TV are priority sub-sectors for our Industrial Strategy, and the Department for Culture, Media and Sport (DCMS) have committed to a new £75 million Screen Growth Package over three years to develop independent UK screen content, support inward investment, and showcase the best of UK and international film. This includes a scaled-up £18 million per year UK Global Screen Fund (2026–2029) to develop international business capabilities, enable co-productions and distribute independent UK screen content. The Government wants to ensure that there is a balanced film and TV sector and welcomes international investment, including from subscription video-on-demand platforms. We therefore have no plans to introduce additional taxes or levies on these services. However, DCMS will continue to engage with major streaming services, with the independent production sector and with public service broadcasters on how best to ensure mutually beneficial conditions for all parties.

What steps she is taking to help maintain (a) high street banks and (b) other non-digital alternatives to banking.

Banking is changing, with many customers benefitting from the ease and convenience of remote banking. However, Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for customers. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and more than 190 are already open. Government is working closely with industry on this commitment. While decisions on branch provision are commercial decisions for banks themselves, Financial Conduct Authority guidance requires firms to conduct a robust impact analysis. Firms must show they have considered customer needs and identified potential reasonable alternatives. The FCA also expects engagement with stakeholders at least 12 weeks before closure and firms must ensure that any replacement services, such as banking hubs, are in place before a branch closes. These measures aim to ensure closures are implemented fairly and transparently. As well as bank branches, alternative non-digital options to access everyday banking services include telephone banking and the Post Office. The Post Office Banking Framework allows personal and business customers of participating banks to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Beyond branches, banking hubs and Post Office services, some banks also provide points of access through initiatives such as pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports initiatives which give customers access to in-person banking, as well as digital access.

Which 20 companies made the largest tax contributions to the Exchequer in the 2024-25 financial year.

HM Revenue and Customs are unable to disclose which 20 companies made the largest tax contributions to the Exchequer in the 2024-25 financial year. To do so would be a breach of HM Revenue and Customs’ duty of taxpayer confidentiality.

What assessment she has made of the potential impact of remote gambling harmonisation on the horse racing industry.

The Government consulted on proposals to simplify the current gambling tax system. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025. If any changes are made to gambling duties at a future Budget following the consultation, they will be accompanied by a Tax Information and Impact Note which will set out the expected impacts. This government recognises the social and cultural value of horseracing, which is why we exempt on course horserace betting from duty, with no plans to change this. We are working with the horse racing sector to identify possible unintended consequences and mitigations.

What steps she is taking to help ensure fair council tax valuations in areas with new residential developments.

For Council Tax purposes all homes are assessed to reflect their open market value at a valuation date set in law, which in England is 1 April 1991. This is so all properties, even new ones, are valued on a fair and consistent basis. To band a property, the Valuation Office Agency considers the property details and looks for sales of similar properties (in terms of age, location, size and character) which took place on or around 1 April 1991. Further information about how Council Tax bands are assessed can be found here:www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed. The Valuation Office Agency has published a blog article specific to the assessment of new properties here: How we value new properties for Council Tax – Valuation Office Agency

What steps her Department is taking to ensure the Valuation Office Agency processes cases in a timely manner.

The VOA is meeting the majority of its performance targets. In the areas where it isn’t, it has robust service recovery plans in place. These include moving staff to where there is the greatest customer demand and upskilling its workforce in a wider range of casework, to ensure greater flexibility. It continues to prioritise any cases where a customer is facing financial hardship. The VOA proactively contacts customers, through direct email or automated updates sent as cases progress through a service. The VOA reports monthly on performance to the HMRC Executive Committee and Board. The decision to move the VOA’s functions into HMRC next year will strengthen direct accountability to ministers. Integration is being carefully managed by a joint HMRC and VOA team, with detailed transition plans in place and appropriate oversight from my department.

What steps her Department is taking to help people track the progress of cases pending with the Valuation Office Agency.

The VOA is meeting the majority of its performance targets. In the areas where it isn’t, it has robust service recovery plans in place. These include moving staff to where there is the greatest customer demand and upskilling its workforce in a wider range of casework, to ensure greater flexibility. It continues to prioritise any cases where a customer is facing financial hardship. The VOA proactively contacts customers, through direct email or automated updates sent as cases progress through a service. The VOA reports monthly on performance to the HMRC Executive Committee and Board. The decision to move the VOA’s functions into HMRC next year will strengthen direct accountability to ministers. Integration is being carefully managed by a joint HMRC and VOA team, with detailed transition plans in place and appropriate oversight from my department.

What assessment has she made of the volume of cases waiting to be considered by the Valuation Office Agency.

The VOA is meeting the majority of its performance targets. In the areas where it isn’t, it has robust service recovery plans in place. These include moving staff to where there is the greatest customer demand and upskilling its workforce in a wider range of casework, to ensure greater flexibility. It continues to prioritise any cases where a customer is facing financial hardship. The VOA proactively contacts customers, through direct email or automated updates sent as cases progress through a service. The VOA reports monthly on performance to the HMRC Executive Committee and Board. The decision to move the VOA’s functions into HMRC next year will strengthen direct accountability to ministers. Integration is being carefully managed by a joint HMRC and VOA team, with detailed transition plans in place and appropriate oversight from my department.

What steps her Department is taking to help mitigate the potential impact of moving the Valuation Office Agency into HMRC on the timely processing of cases.

The VOA is meeting the majority of its performance targets. In the areas where it isn’t, it has robust service recovery plans in place. These include moving staff to where there is the greatest customer demand and upskilling its workforce in a wider range of casework, to ensure greater flexibility. It continues to prioritise any cases where a customer is facing financial hardship. The VOA proactively contacts customers, through direct email or automated updates sent as cases progress through a service. The VOA reports monthly on performance to the HMRC Executive Committee and Board. The decision to move the VOA’s functions into HMRC next year will strengthen direct accountability to ministers. Integration is being carefully managed by a joint HMRC and VOA team, with detailed transition plans in place and appropriate oversight from my department.

What fiscal steps her Department is taking to help support (a) rural and (b) independent businesses.

The Government provided support for small businesses at Autumn Budget by:protecting the smallest businesses from the impact of the increase to Employer National Insurance by more than doubling the Employment Allowance to £10,500,freezing the small businesses multiplier (used for properties with a rateable value below £51,000) for 2025-26, and extending the retail, hospitality and leisure (RHL) business rates relief for one year at 40% (up to a cash cap of £110,000 per business),committing in the Corporate Tax Roadmap to maintain the Small Profits Rate and marginal relief at their current rates and thresholds, as well as maintaining the £1 million Annual Investment Allowance. At the Spending Review, we have increased the financial capacity of the British Business Bank to £25.6bn, which will enable a two-thirds increase in support for SMEs across the UK. This Government is supporting rural businesses with substantial investment in farming, nature, transport and digital connectivity. The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. The Government has confirmed investment of £1.9 billion over four years into digital connectivity, and £2.3 billion of Local Transport Grant funding for smaller cities, towns and rural areas. The Government has protected smaller family businesses from BPR changes, providing a very significant level of relief with the first £1 million of business assets continuing to receive 100% relief and then 50% thereafter.

What steps her Department is taking to support the (a) hospitality and (b) pub sector in rural areas.

On 4 April 2025, the Government announced the Licensing Policy Taskforce, which is currently working intensely with the industry to ensure licensing conditions for businesses within the sector – such as pubs, restaurants, and music venues – are proportional. The Taskforce is sharing its findings with the Government and aims to update publicly by the summer. Delivering on our manifesto pledge, we will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. In the meantime, we have prevented RHL relief from ending in April 2025 by extending it for one year at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier. At Autumn Budget 2024, the Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year. This reduction increased the relief available on draught products to 13.9%. The hospitality sector is predominately made up of smaller businesses. The Government has protected the smallest businesses from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no employer NICs at all next year. More than half of employers will see no change or will gain overall from this package and eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs. The Government has funded a wide range of community assets, including pubs, through the Community Ownership Fund. On 23 December 2024, this Government announced the outcome of Round 4 of the Community Ownership Fund, the largest ever round to date. The Government also provides 100 per cent business rates relief for properties that are based in eligible rural areas with populations below 3,000. To be eligible, the business must be the only public house and have a rateable value of up to £12,500.

What recent assessment she has made of the adequacy of the (a) availability and (b) accessibility of banking hubs in Gloucestershire.

The Government understands the importance of face-to-face banking to communities and high streets in Gloucestershire and across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 230 hubs have been announced so far, and over 160 are already open. The location of these hubs is determined independently by LINK, the industry coordinating body responsible for making access to cash assessments. When a cash service such as a bank branch closes, or if LINK receives a request directly from a community, LINK assesses a community’s access to cash needs. This assessment may lead to a recommendation for the establishment of a banking hub in that community. When assessing, LINK takes account of how accessible remaining cash services (e.g. bank branches) are by public transport, including journey times and cost. A banking hub has been recommended for Thornbury in South Gloucestershire and a property search is currently underway.

Whether he has made an assessment of the potential impact of lowering the National Insurance contribution threshold to £5,000 on small businesses that employ part time employees.

The Government has taken a number of difficult but necessary decisions on tax, welfare, and spending to fix the public finances.One of the toughest decisions we took was to raise the rate of employer National Insurance contributions (NICs) from 13.8% to 15%, whilst reducing the per-employee threshold at which employers start to pay National Insurance (the Secondary Threshold) from £9,100 to £5,000. The Government decided to protect the smallest businesses from these changes by increasing the Employment Allowance from £5,000 to £10,500. This means that next year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change.A Tax Information and Impact Note (TIIN) was published alongside the introduction of Bill containing the changes to employer NICs, setting out the impact of the policy.