Written questions by Dinenage.

What estimate her Department has made of the potential revenue loss from large society lotteries who should be paying lottery duty due to not meeting social responsibility requirements but have not.

Exemptions are permitted from Lottery Duty including for lotteries run as Large Society Lotteries under the terms of the Gambling Act 2005. Regulatory responsibility for those lotteries lies with the Gambling Commission. Society lotteries require a licence to operate from the Gambling Commission and are tightly regulated.

What assessment her Department has made of the potential impact of maintaining the level of fuel duty on inflation in the next three financial years.

Fuel duty applies to petrol, diesel and other fuels for road and non-road uses, such as construction. The Government carefully considers the impacts of fuel duty rates on the fiscal position and the economy, including on inflation, with decisions on rates made at fiscal events. The Office for Budget Responsibility provide an assessment of the impact of government policies on inflation in their economic and fiscal outlook after each fiscal event.

What assessment her Department has made of the impact of freezing fuel duty on inflation since 2010.

Fuel duty applies to petrol, diesel and other fuels for road and non-road uses, such as construction. The Government carefully considers the impacts of fuel duty rates on the fiscal position and the economy, including on inflation, with decisions on rates made at fiscal events. The Office for Budget Responsibility provide an assessment of the impact of government policies on inflation in their economic and fiscal outlook after each fiscal event.

On what evidential basis HMRC concluded that abolition of the Furnished Holiday Lettings tax regime will not have significant macroeconomic impacts; and if she will publish that evidence.

The abolition of the Furnished Holiday Lettings tax rules will not have any macroeconomic impact due to the small proportion of the landlord population affected. There may be a limited behavioural change over the long term. Impacts are assessed as part of the Budget process.

What fiscal steps she is taking to support the film and TV industry.

The creative industries play a key role in driving economic growth. The Government is committed to supporting the creative industries as a key part of its plan to fix the foundations of the economy. As part of this, film and TV companies benefit from extra tax relief through the Audio-Visual Expenditure Credit, which provides generous support for production costs. A total of £1.6 billion was paid out to film and TV companies in financial year 2022-23. In addition, on 9 October the Government announced that it will finish legislating a new Independent Film Tax Credit. This policy will go further to support independent films and develop a pipeline of UK film talent.

If she will make an assessment of the potential impact of tax credits for the film and television industry on (a) the number of productions taking place in the UK, (b) foreign direct investment in the UK and (c) employment in the film and television industry; and if she will estimate the cost of those credits.

An evaluation of the creative industry tax reliefs covering Film Tax Relief, High-end Television Tax Relief, Animation Tax Relief and Children’s Television Tax Relief was published in 2022: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation The government keeps the tax system under review. HMRC decides which reliefs to evaluate against several criteria, including the annual cost associated with a relief and whether the relief’s design has recently changed substantially. All tax reliefs are subject to regular assessment against the evaluation criteria. The cost of the film and high-end television tax reliefs is published in HMRC’s Creative Industries Statistics: https://www.gov.uk/government/statistics/creative-industries-statistics-august-2024/