Written questions by Hanna.

What the value inclusive of accrued interest is of assets frozen by the UK that belonged to the Libyan Qaddafi regime.

The Office for Financial Sanctions Implementation (OFSI), part of HM Treasury published in its 2023-2024 Annual Review that £13.4 billion in assets relating to the Libya sanctions regime have been reported as frozen as of September 2023. This is an aggregated total of all entities and individuals listed on the Consolidated List of Financial Sanctions Targets.Interest accrued on frozen assets is still subject to an asset freeze to be frozen immediately by the person in possession or control of them, but there is no change in ownership of the frozen funds or economic resources, and they are not transferred to HM Treasury. As there is no obligation for a relevant institution to inform OFSI when it has credited interest to a frozen account, OFSI does not hold this information.

Whether there will be a Barnett consequential for Northern Ireland following the roll out of free breakfast clubs in England.

At Phase 1 of the 2025 Spending Review, over £30 million was allocated to the Department for Education to fund breakfast clubs in 2025-26. The Barnett formula was applied in the usual way to changes in the Department for Education’s Delegated Expenditure Limit (DEL) budget. The resulting Barnett consequentials were included in the Northern Ireland Executive’s £18.2 billion settlement for 2025-26, which includes an additional £1.5 billion through the operation of the Barnett formula.This is the largest spending review settlement in real terms since devolution and ensures that the Northern Ireland Executive continues to receive over 24% more per person than equivalent UK Government spending in the rest of the UK, including the 2024 restoration financial package. The Block Grant Transparency publication breaks down all changes in the devolved governments’ block grant funding from the 2015 Spending Review up to and including Main Estimates 2023-24. The most recent report was published in July 2023. An update to Block Grant Transparency to include Autumn Budget 2024 changes will be published in due course:https://www.gov.uk/government/publications/block-grant-transparency-july-2023

With reference to the final report by the Complaints Commissioner entitled The FCA’s handling of Safe Hands Plans Limited, published on 11 March 2025, if she will make recommendations to the Financial Conduct Authority based on that report.

I am sympathetic to all the Safe Hands customers who have lost money, following the collapse of the firm in 2022. Once concerns were raised about the funeral plan market, the Government legislated to bring all pre-paid funeral plan providers and intermediaries within the regulatory remit of the Financial Conduct Authority (FCA). This made it illegal to sell pre-paid funeral plans without authorisation from the Financial Conduct Authority, protecting 1.6 million customers and their families. The FCA has published its response to the Financial Regulator Complaints Commissioner. The FCA has been clear that it is not possible to immediately act on every piece of anonymous intelligence they receive. We support the FCA's handling of Safe Hands, and it is clear that they acted reasonably in this case, as they had a clear plan to properly scrutinise Safe Hands’ business during the authorisations process. As the Commissioner acknowledges, there is also no evidence that alternative action from the FCA would have led to different outcomes for Safe Hands customers.

What assessment she has made of the potential merits of extending the orchestra tax relief to include choirs.

The Government supports the creative industries, including orchestras, through funding and through the tax system. Orchestra Tax Relief (OTR) provides tax relief on productions costs and provided £33 million of support in 2022-23. To qualify for OTR, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument. However, orchestra concerts with a vocal element are eligible for the relief providing that the orchestra also contains at least 12 instrumentalists, not including the voice, and the instrumentalists are the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. Whilst the Government has no plans to extend OTR to choirs, all taxes are kept under review. The Chancellor makes announcements on tax at fiscal events in the context of the overall public finances.

If she will make it her policy to increase the childcare tax free cap in line with inflation.

The £2,000 Tax-Free Childcare top-up, which can be claimed per year and per child up to age 11 (and £4,000 per disabled child, up to age 16), was set at this level because it strikes the right balance between helping parents with their childcare costs, and managing the public finances in a responsible way.

What recent discussions she has had with the Northern Ireland Executive on the National Wealth Fund investment in Northern Ireland.

HM Treasury ministers and officials engage regularly with the Northern Ireland Executive. The Chancellor met the First Minister and Deputy First Minister of Northern Ireland on 12 September 2024 and discussed how to deliver economic growth in Northern Ireland. The Northern Ireland Executive were consulted at official level on the Statement of Strategic Priorities to the National Wealth Fund, issued on 19 March 2025, which commits to work collaboratively with the Northern Ireland Executive to ensure that the benefits of investment are felt in all four nations of the UK.

What plans the Government has to locate GRS Research Government Scheme Jobs in Northern Ireland.

The Government Social Research Profession (GSR) is made up of over 2,500 members living and working across the four nations of the UK in devolved administrations, departments, and arm’s lengths bodies. There are members of GSR located in Northern Ireland.Each year, on behalf of its member organisations, the central profession team based in His Majesty’s Treasury run a mass campaign to recruit research officers into the profession. The locations available in any given campaign are provided by the participating devolved administrations, departments and arm’s length bodies and change based on recruitment need.

How much revenue the Crown Estate has generated from rents paid by (a) public authorities and (b) councils in Northern Ireland in each of the last five years.

The revenue The Crown Estate has generated from rents paid by public authorities in Northern Ireland is as follows: in 2020 the figure was £64,231.19, in 2021 the figure was £ 55,251.06, in 2022 the figure was £56,915.66, in 2023 the figure was £56,689.16 and in 2024 the figure was £46,748.87. The revenue The Crown Estate has generated from rents paid by councils in Northern Ireland is as follows: in 2020 the figure was £212,545.13, in 2021 the figure was £241,800.99, in 2022 the figure was £267,414.88, in 2023 the figure was £256,387.66 and in 2024 the figure was £330,249.08. The Crown Estate pays its entire net profits into the UK Consolidated Fund each year, contributing to the funding of vital public services across the UK, including in Northern Ireland.

How much is the total value of (a) retail and (b) commercial assets owned by the Crown Estate in Northern Ireland.

The Crown Estate’s assets in Northern Ireland predominantly fall under the coastal, marine or cable asset classes. The total value of these asset classes is currently £25,970,540 across telecommunication cables, coastal, interconnectors, pipelines, power cables, storage, and mines royal.

What outcomes relating to building inclusive communities and economic growth The Crown Estate has delivered in Northern Ireland.

As custodians of the seabed, The Crown Estate plays a crucial role in supporting Northern Ireland’s energy strategy, which aims to deliver 1GW of electricity from offshore wind from 2030, enough to power about a million homes. This initiative, outlined in the Energy Strategy Action Plan and the Offshore Renewable Energy Action Plan, offers significant opportunities for both decarbonisation and economic benefits for communities and businesses in Northern Ireland. The Crown Estate are also acutely aware and are strong advocates for the opportunity Northern Ireland businesses holds in the wider offshore wind industry of the UK and further afield, and the importance of the work of InvestNI and others such as Northern Ireland Maritime Offshore do to promote this. Through partnerships with local councils and environmental groups, The Crown Estate has supported various coastal infrastructure projects. For example, the Causeway Coast and Glens Borough Council’s extension of harbour protection at Portrush, providing larger and safer mooring areas, and the provision of extended and improved berthing facilities at Rathlin Harbour. The Crown Estate also manages a significant portion of Northern Ireland's foreshore and tidal riverbed, supporting activities such as oyster, mussel, and seaweed cultivation, which contribute to local economies and promote sustainable practices. For instance, The Crown Estate is aiding oyster restoration work in Belfast Lough by assisting the Ulster Wildlife Trust in establishing clarity around seabed ownership, thereby swiftly securing the necessary permissions for their trials. The recovery of native oyster reefs will not only boost local biodiversity but also improve water quality and create habitats for other species.

Whether the Crown Estate plans to extend Net Zero housing pilots to Northern Ireland.

The Crown Estate is currently trialling net zero carbon homes through three demonstration projects aimed at improving home quality and energy security. These projects involve developing 200 homes across three sites in Bedfordshire, Hertfordshire, and Cheshire. The aim is to explore how new homes can be delivered using less than 300kg/m2 of embodied carbon and operational energy use intensity of 35kWh/m²/year. The developments aim for a minimum 15% biodiversity net gain, on-site renewable energy generation, and alignment with the Passivhaus standard, promoting healthy and energy-efficient living. The focus is on exploring innovative approaches to net zero carbon homes before considering how to scale these solutions across the UK. The Crown Estate will share insights and lessons learned, enabling policymakers, developers, and the wider market in Northern Ireland to benefit from the methods used in the demonstration projects to improve home quality and energy security.

If she will list all Barnett consequentials that her Department plans to allocate to the Northern Ireland Executive that include additional funding to reflect the public sector cost of increased Employer NIC contributions.

At Autumn Budget 2024, the Chancellor agreed to provide funding to the public sector to support them with the additional cost associated with changes to employer National Insurance Contributions policy. The Northern Ireland Executive will receive funding through the Barnett formula for any changes to UK Government department budgets, including on this support, in the usual way at Main Estimates 2025-26. This is the normal operation of the funding arrangements as set out in the Statement of Funding Policy. This funding will be in addition to the Northern Ireland Executive’s record Spending Review settlements for 2025-26, which are the largest in real terms of any settlements since devolution. The Northern Ireland Executive are funded above their independently assessed level of relative need in 2024-25 and 2025-26 when including funding from the 2024 restoration financial package.

Pursuant to the Answer of 6 February 2025 to Question 27961 on Cycle to Work Scheme and the Answer of 21 November 2024 to Question 14753 on the Cycle to Work Scheme: Low Incomes, whether her Department plans to consult with the Department for Infrastructure in Northern Ireland during its evaluation of the cycle to work scheme.

HMRC has commissioned an evaluation of the effectiveness of the Cycle to Work scheme and will publish its findings in due course. The government keeps all taxes under review.

What the Barnet consequentials for Northern Ireland will be in relation to the Local Government Finance Settlement.

The Ministry of Housing, Communities and Local Government have announced final allocations for the Local Government Finance Settlement for 2025-26. Part of this funding comes from Departmental Expenditure Limits (DEL) agreed at the Phase 1 of the Spending Review 2025. The Barnett formula applies to all increases or decreases to UK Government department DEL, including at the Spending Review, as set out in the Statement of Funding Policy. The Barnett formula does not apply to spending financed by council tax. The Northern Ireland Executive’s Spending Review settlement for 2025-26 is the largest in real terms of any settlements since devolution. It is for the Northern Ireland Executive to allocate their funding in devolved areas as they see fit.

If she will have discussions with (a) HMRC, (b) the Department for Infrastructure in Northern Ireland, (c) the Secretary of State for Transport, (d) Transport Scotland and (e) the Welsh Government on people excluded from the Cycle to Work Scheme.

The Cycle to Work scheme is a benefit-in-kind provided by employers to their employees. A benefit-in-kind is a form of non-cash remuneration provided by employers to their employees. Income tax and National Insurance contribution relief is provided on the scheme to both employers and their employees via salary sacrifice arrangements. The scheme is accessed via salary sacrifice, meaning that those not in employment are not able to access the scheme. Employees earning at or near the National Minimum Wage (NMW) cannot access salary sacrifice if the arrangement will take their contractual salary below the relevant NMW rate. The Government is not currently considering changing the NMW legislation to apply to an employee’s salary after deductions have been made for salary sacrifice. Although employees on or near the NMW cannot access the tax deduction on the price of a bike via salary sacrifice, they can still lease a bike from their employer and repay the value of the bike from their net pay over many months, interest-free.

Whether she plans to revise the upper purchase price on help to buy ISAs in line with the housing market.

This Government is committed to helping first time buyers own their own home, and will do this by building 1.5 million more homes.The Government keeps savings policy under review, any changes of this kind would be made at a relevant fiscal event.

What progress she is making on returning the level of the aid budget to 0.7% of gross national income.

The Government remains committed to restoring Official Development Assistance (ODA) spending to 0.7% of GNI as soon as fiscal circumstances allow, but this isn’t currently affordable. The OBR’s latest forecast shows that the ODA fiscal tests are not due to be met within the Parliament. The Government will continue to monitor future forecasts closely, and each year will review and confirm, in accordance with the International Development (Official Development Assistance Target) Act 2015, whether a return to spending 0.7% GNI on ODA is possible against the latest fiscal forecast.

How many and what proportion of eligible households in Belfast South and Mid Down constituency are availing of the Tax Free Childcare scheme.

Data on Tax-Free Childcare users for 2024 parliamentary constituencies will not be published until May 2025. However, the number of families who used Tax-Free Childcare in 2023/24 in the three former constituencies that predominantly make up Belfast South and Mid Down was as follows: Belfast South - 1435Lagan Valley - 1580Strangford - 930 This data was published in table 11 of the Tax-Free Childcare Official Statistics in August 2024: https://www.gov.uk/government/statistics/tax-free-childcare-statistics-june-2024 The number of families eligible for Tax-Free Childcare is not available by parliamentary constituency and so it is not possible to calculate the proportion that are using the scheme.

What Barnett Consequential have been calculated for the Northern Ireland Executive following the recent announcement of additional rates support for (a) retail, (b) hospitality and (c) leisure in the Autumn Budget 2024.

As a result of decisions taken at the Autumn Budget, the Northern Ireland Executive (NIE) is receiving £18.2 billion in 2025-26, including an additional £1.5 billion Barnett consequentials. The NIE’s settlement for 2025-26 delivers a real-terms increase and is the largest in real terms of any settlement since devolution. The NIE is funded above its independently assessed relative level of need of 124% in both 2024-25 and 2025-26, including the 2024 restoration financial package. The Block Grant Transparency publication, which sets out changes to devolved government funding in detail, will shortly be updated with changes made at Autumn Budget 2024. The most recent document was published in July 2023:https://www.gov.uk/government/publications/block-grant-transparency-july-2023

If she will release funding to enable payment for the Pay Review Body recommendation for a 5.5% pay uplift for health workers in Northern Ireland.

The Northern Ireland Executive (NIE) is being funded above its independently assessed relative need level of 124% in 2024-25 and 2025-26, including the 2024 restoration financial package. As a result of decisions taken at the Autumn Budget and Phase 1 of the Spending Review, the Northern Ireland Executive is receiving £18.2 billion in 2025-26. This represents the largest real-terms settlement since devolution. The NIE is responsible for deciding how to allocate their funding across their devolved responsibilities, including the provision of pay awards for health workers.