Written questions by Kane.

What assessment she has made of the potential merits of the adequacy of the VAT exemption on mobility devices.

The government recognises the importance of ensuring disabled people are supported in meeting the additional costs of disability, which is why VAT is relieved on certain equipment and appliances designed solely for their use, including wheelchairs, certain motorised wheelchairs and mobility scooters, and other mobility aids. VAT Notice 701/7 - Reliefs from VAT for disabled and older people sets out which goods and services for disabled people are zero-rated for VAT, and which mobility aids for people aged 60 or over are reduced-rated (subject to VAT at a rate of 5%). While all taxes are kept under review, there are no current plans to change the VAT treatment of these goods.

What steps she is taking taken to (a) encourage growth in, (b) support small scale craft produce in and (c) reduce barriers to entry to the spirits industry.

At Autumn Budget the Government announced a number of measures to help reduce business costs and encourage growth within the spirits industry. These included: o Legislation to abolish the Alcohol Duty Stamp Scheme. From 1st May 2025 approximately 3500 spirit producers, bottlers and labellers will no longer need to comply with the duty stamp requirements, saving industry an estimated £6.5m annually. o Investment of up to £5m into HMRC’s Spirit Drinks Verification Scheme, to reduce costs for spirit producers registering traditional products for Geographic Indication. o Increased generosity of Small Producers Relief, available to producers of spirit-based products under 8.5% abv. The Government is also simplifying the administration of alcohol duty, reducing burdens and supporting growth. From March 2025 HMRC’s arrangements for duty returns and payments will be reformed, supported by a new online service. As a result, many small spirit producers will no longer require costly duty deferment arrangements to underwrite their monthly liabilities. Additionally, reform of the production approvals required by spirit producers will mean they will no longer be required to operate separate excise warehousing facilities for the storage, bottling and labelling of their own products. Beyond simplification and investment in the alcohol duty system, the Department for Business & Trade (DBT) also leads a government effort, working with devolved governments and the sector, to support this important industry. DBT helps boost spirit exports by leveraging trade agreements and removing barriers. They recently obtained recognition of the Scotch Whisky Geographic Indicator in Brazil, valued at £25m over five years. DBT also continue to spotlight UK spirits at global trade shows in key markets, including a trade mission to India in November this year and Germany in March 2025. Finally, the Export Academy food and drink programme, launched in October, offers dedicated upskilling to both emerging and experienced exporting distilleries.

What assessment her Department has made of the potential impact of the Spirit Drinks Verification Scheme on small-scale craft production.

HM Revenue & Customs’ Spirits Drinks Verification Scheme (SDVS) conducts assurance of spirit producers wishing to apply for Geographic Indication status, ensuring their processes and products comply with established standards. As the SDVS is not limited to craft producers and engagement with the scheme is voluntary, no assessment of the impact on small scale craft producers has been undertaken. However, the government recognises the importance of protecting and promoting the unique status of the UK’s traditional spirit drinks industry. That is why at Autumn Budget we announced an investment of up to £5m to improve the SDVS and ensure the fees HMRC charge producers for its verification service are as low as possible.