Written questions by Jardine.

What assessment has been made of the potential impact on job losses in the independent school sector over the next five years following the removal of eligibility for business rates charitable relief for private schools.

The impact note on the removal of eligibility for business rates charitable relief for private schools can be found online here: https://www.gov.uk/government/publications/removal-of-eligibility-of-private-schools-for-business-rates-charitable-relief

What assessment she has made of the potential impact of reducing the availability of the childcare wear and tear allowance on the (a) affordability of childcare for parents, (b) recruitment and retention of childminders and (c) sustainability of the childcare sector in Scotland.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax. We will also review the impacts of moving from the 10% deduction to actual costs for wear and tear claims.

What assessment her Department has made of the potential impact of the Valuation Office Agency’s reclassification of flexible office spaces as single properties on (a) the level of business rates and (b) small businesses; and whether this reclassification will apply in Scotland.

The Valuation Office Agency (VOA) does not operate in Scotland, so whether the reclassification will apply in Scotland is a matter for the Scottish Government.

Whether she has considered introducing a minimum income guarantee.

The Government is committed to ensuring the welfare system supports those who need it most in a way that is fiscally sustainable. The current welfare system accounts for people’s circumstances and the additional needs and costs faced by some individuals in the way that a minimum income guarantee does not. The Government believes in a tax and welfare system that ensures it always pays to work, with the welfare system acting as a safety net for those families that need extra help. The Government has uprated benefit rates for 2025/26 in line with inflation, with 5.7 million Universal Credit households forecast to gain by an average of £150 annually. In addition, we have introduced our Universal Credit bill which legislates to rebalance Universal Credit by bringing in, for the first time ever, a sustained above inflation increase to the UC standard allowance for all claimants.

If she will take steps to help ensure that consumers impacted by mis-sold car finance deals receive compensation.

The Supreme Court has now clarified the law in relation to commission practices in the motor finance sector. The government respects the Supreme Court’s judgment and is working closely with the Financial Conduct Authority and Prudential Regulation Authority to understand the impact for both firms and consumers. The government notes the recent statement by the Financial Conduct Authority that it will be consulting on a consumer redress scheme in October. The FCA propose that the scheme covers discretionary commission arrangements - a practice banned in 2021 that allowed dealers to vary interest rates for higher commissions. The FCA will also consult on which non-discretionary commission agreements should be included.

Pursuant to the Answer of 6 November 2024 to Question 11845 on Employers’ Contributions: Essex, whether she plans to (a) collect and (b) publish data on the number of (i) businesses and (ii) employers impacted by changes to employer National Insurance contributions at constituency level; and whether she has had discussions with local authorities on the regional impact of those changes.

HMRC monitors Employer National Insurance Contributions through receipts monitoring, and information collected from Real Time Information returns.Receipts are published via the monthly HMRC tax and National Insurance receipts publication: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk

Whether the independent review into the loan charge will include consideration of the issuing of section 684 notices prior to 2011.

At Budget, the Government committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. Further details will be set out in due course.

If she will make an assessment of the potential merits of granting an exemption to the extra money owed in vehicle tax for cars with a list price of more than £40,000 if the vehicle is a registered taxi with wheelchair accessibility improvements.

The Expensive Car Supplement (ECS) is an additional Vehicle Excise Duty (VED) supplement payable from year 2-6 of a car’s lifecycle, and liable on new cars with a list price of £40,000 or more.Any vehicle modifications for disabled users made prior to first registration are not included when calculating the list price for the purposes of ECS. However, there is no exemption from the ECS for modifications made to taxis for disabled users after the first registration.