Written questions by Lockhart.

What estimate she has made of the total public expenditure committed to achieving net zero by 2050, including projected liabilities, broken down by year and department.

Awaiting answer.

What her planned timetable is for the implementation of (a) the proposed changes to lender reporting practices to Credit Reference Agencies to mitigate the impact of coerced debt on credit files and (b) the other Financial Inclusion Strategy measures relating to victim-survivors of economic abuse.

The Government published its Financial Inclusion Strategy last year, which sets out an ambitious programme of measures for Government and the financial services sector to improve financial inclusion. The overall Strategy will be reviewed two years from publication to provide an update on the implementation of specific interventions. The Strategy considers economic abuse as a key theme across the different areas and seeks to support victim-survivors and help them to regain financial independence through industry interventions to increase access to banking services and inform the insurance sector’s approach to economic abuse. Credit reference agencies, lenders, the expert charity, Surviving Economic Abuse, and wider consumer representatives, are also working closely to develop an approach which improves the impact of coerced debt on victim-survivors’ credit files. This is a complex area with ongoing work needed to ensure any change to the data on a credit file does not negatively affect victim-survivors’ ability to secure credit in future and that they are able to confirm that it is safe for their provider to make changes. Positive progress is being made with updates to follow in due course.

What estimate she has made of the total annual value of (a) direct and (b) indirect taxpayer-funded subsidies supporting net zero policies and programmes, broken down by scheme.

Tax reliefs for net zero policies and programmes can be found in the ‘estimated cost of tax reliefs’ document here: Tax reliefs - GOV.UK. To support net zero, government has allocated £65bn in capital spending to clean energy, climate and nature including nuclear across 2025/26 to 2029/30- an average of £16bn a year.

What estimate he has made of the cost of balancing payments, constraint payments and grid reinforcement associated with intermittent renewable generation.

Awaiting answer.

What estimate she has made of the proportion of (a) fuel duty, (b) VAT on fuel, and (c) other motoring taxes that is attributable (i) directly and (ii) indirectly to net zero-related policies.

Awaiting answer.

What total revenue accrued to the Exchequer from (a) the UK Emissions Trading Scheme, (b) carbon taxes, (c) related environmental levies and (d) other carbon pricing mechanisms, in the latest year for which figures are available.

Awaiting answer.

What estimate she has made of the fiscal cost to the Exchequer of (a) subsidies and (b) tax incentives relating to (i) electric vehicles, (ii) heat pumps, (iii) home retrofit schemes and (iv) decarbonisation grants.

Awaiting answer.

Whether her Department has made an assessment of the potential merits of providing additional ring-fenced funding to the Northern Ireland Executive to support Northern Ireland Water in improving its infrastructure to protect Lough Neagh.

Infrastructure is devolved in Northern Ireland and any decision regarding the allocation of funding to support Northern Ireland Water is the responsibility of the Northern Ireland Executive.

What assessment she has made of the potential impact in Northern Ireland of the abolition of VAT exemption for private school fees on the parents of children with special educational needs; and what estimate she has made of additional VAT receipts arising in Northern Ireland.

The Government conducted thorough and detailed analysis of the impacts of this policy, including in Northern Ireland, and published a Tax Impact and Information Note (TIIN) which sets out this analysis. This is a comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, as well as equalities impacts. It was published online and can be found here: www.gov.uk/government/publications/vat-on-private-school-fees/ac8c20ce-4824-462d-b206-26a567724643 In Northern Ireland, the Education Authority (EA) is responsible for funding placements of pupils with a statement of special educational needs (SEN) within a private school. The EA can recover the VAT that it is charged on these pupils’ fees, which means that those pupils are unaffected by the removal of the VAT exemption. Due to how VAT is collected it is not possible to estimate the VAT receipts arising in Northern Ireland. However, overall this policy is expected to raise £1.7 billion per year by 2029/30.

What assessment she has made of the potential impact of bank closures on access to banking services by vulnerable and elderly people; how many Banking Hubs currently operate in Northern Ireland; and what her target is for the number of additional Banking Hubs to be opened in Northern Ireland before the end of this parliamentary term.

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, Government understands the importance of face-to-face banking to communities and is committed to supporting sufficient access for customers. The Government is working closely with industry on the commitment to roll out 350 banking hubs across the UK by the end of this Parliament, which will provide individuals and businesses across the country with cash and banking services. Over 240 hubs have been announced so far, and 200 are already open. Of these, there are currently seven banking hubs operating in Northern Ireland. The treatment of customers by UK banks is governed by the the Financial Conduct Authority, which requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers. In addition, like all service providers, banks and building societies are bound under the Equality Act 2010 to make reasonable adjustments, where necessary, in the way they deliver their services. While branch closures are commercial decisions for banks, Financial Conduct Authority guidance requires firms to conduct a robust impact analysis. Banks 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 ensures 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. The Government does not have specific regional targets for banking hub opening as the locations of banking hubs are determined independently by LINK.

What steps HM Treasury is taking to increase enforcement of financial sanctions and prevent terrorist financing in Northern Ireland.

HMT undertakes an evidence-based approach to ensure that counter-terrorism sanctions are used in a timely and effective manner in support of national security and to prevent terrorism, including addressing terrorist financing risks. HMT assesses every instance of reported non-compliance with financial sanctions, working in collaboration with law enforcement partners where necessary, and takes action in all cases where we conclude a breach has occurred.

Whether the National Wealth Fund has plans to fund projects in Northern Ireland.

The National Wealth Fund (NWF) is committed to ensuring the benefits of its investments are felt in all four nations of the UK, and opened a Belfast office in December 2024.

What assessment his Department has made of the effectiveness of the National Wealth Fund Taskforce since its establishment; and what recommendations the Taskforce has made in relation to investment projects in Northern Ireland.

At the International Investment Summit in 2024, the Government created the National Wealth Fund, to address the barriers to investment identified by the National Wealth Fund Taskforce. For more details on the Taskforce’s recommendations and the Government’s actions to implement them, please see: https://www.gov.uk/government/publications/national-wealth-fund-mobilising-private-investment/national-wealth-fund-mobilising-private-investment-accessible The Taskforce recommended that “where possible, any transactions should deliver against a wider set of public policy objectives, including jobs, supply chains and regional growth.” The National Wealth Fund has an enhanced regional mandate, with a dedicated Northern Ireland director to actively seek investment opportunities. It also works closely with the Northern Ireland Executive and other local partners to provide financing and expertise.

What assessment she has made of the value for money of the Trader Support Service for business support outcomes in Northern Ireland.

The Government considers the Trader Support Service a vital element of support to help traders moving goods between Great Britain and Northern Ireland access the benefits of the Windsor Framework.

Whether she has allocated funding to continue the Trader Support Service beyond 2025-26.

The Government is committed to ongoing support to businesses moving goods between Great Britain and Northern Ireland, and published details of the procurement opportunity for the next phase of the Trader Support Service from January 2026 onwards on 17 February 2025.

What proportion of the Trader Support Service’s costs are spent on (a) administrative and (b) operational overheads.

It is not possible to disaggregate the costs of administrative and operational overheads for the Trader Support Service.

How many small and medium-sized enterprises in Northern Ireland have used the Trader Support Service; and what proportion of the service’s costs have supported those businesses.

The Trader Support Service (TSS) is available to businesses of all sizes to support them with moving goods between Great Britain and Northern Ireland. It is not possible to specify the numbers of Small and Medium-sized Enterprises (SMEs) that use the TSS, and therefore not possible to disaggregate the costs of provision of support to those SMEs from the overall support the TSS provides to business.

What the total cost to the public purse is for the Trader Support Service since 11 June 2020, broken down by financial year.

The costs of the Trader Support Service by financial year are set out below. Financial YearCosts2020/21£100.62m2021/22£148.80m2022/23£114.68m2023/24£105.19m2024/25£88.15m

If she will publish an assessment of the economic impact of legally binding net zero targets on infrastructure investment in the UK.

This Government is creating the conditions that drive investment, including into the transition to net zero, and we have seen over £40 billion of private investment in clean energy since July 2024. At the Spending Review in June, we invested £63 billion in capital funding to clean energy, climate and nature, including nuclear. The recently published Industrial Strategy and 10-Year Infrastructure Strategy map out how government will ensure that net zero infrastructure investment will boost UK jobs and growth. The Climate Change Committee (CCC) advises the government on its approach to net zero and considers economic impacts in its advice. The Office for Budget Responsibility (OBR) also assesses the impact of capital investment by government, including on net zero infrastructure, in their macroeconomic forecasts.

What fiscal support is available to (a) churches and (b) faith-based charities facing (i) increased energy costs and (ii) a decline in donations.

The Government recognises the importance of supporting churches and other listed places of worship.Through the National Lottery Heritage fund, churches have access to grants ranging from £10,000 to £10million to support repair work for listed buildings and address issues around workforce and volunteer capability to manage heritage. Alongside this, the Government has extended the Listed Places of Worship Grant Scheme, with a budget of £23m until 31 March 2026, and this provides churches and other listed places of worship with grants of up to £25,000. This scheme will continue to enable religious organisations to claim grants covering eligible VAT costs paid towards repairs and renovations.On support for increased energy costs, in the short-term, the Government wants to provide businesses with better protection from being locked into unfair and expensive energy contracts, and more redress when they have a complaint. Last year, the Government launched a consultation on introducing regulation of Third-Party Intermediaries (TPIs), such as energy brokers. This is aimed at enhancing consumer protections, particularly for non-domestic consumers. The consultation has now closed, and a Government response will follow in due course once all feedback has been reviewed.From 19 December 2024 Small and Medium Enterprises (SMEs) with fewer than 50 employees can now access free support to resolve issues with their energy supplier through the Energy Ombudsman. This means that 99% of British businesses can now access this service with outcomes ranging up to £20,000 in financial awardsCharities may also, depending on their status, be able to benefit from buying their energy through Crown Commercial Service. Crown Commercial Service are a trading fund of Cabinet Office and their frameworks allow charities to benefit from the collective purchasing power of the UK public sector.More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024.