Written questions by Hanna.

Whether her Department has had discussions on further fiscal devolution with Ministers in the Northern Ireland Department of Finance during this current Stormont mandate.

HM Treasury and Northern Ireland Executive Ministers have regular discussions. The Northern Ireland Executive’s Interim Fiscal Framework published in May 2024 stated that a full Fiscal Framework would consider the principles of fiscal devolution. The scope and scale of the full Fiscal Framework will be subject to agreement between the UK Government and the Northern Ireland Executive.

How many families exceeded the tax-free childcare cap in each year since 2017.

Families cannot exceed the limits within their Tax Free Childcare accounts because the system automatically restricts government top-ups once the cap for the 3 month period is reached. Families can still make payments to childcare providers from their account without the top-up. Official statistics on Tax-Free Childcare are published quarterly and further details can be found at: https://www.gov.uk/government/collections/tax-free-childcare-quarterly-statistics

With reference to to clause 32 in the Windsor Framework relating to VAT and excise, what assessment she has made of the potential merits of reducing the VAT rate in Northern Ireland.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies consistently across the UK to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

What assessment she has made of the effectiveness of the regulation of car insurance providers.

The government is determined that insurers should treat customers fairly and firms are required to do so under the Financial Conduct Authority’s (FCA) rules. The FCA is an independent body responsible for regulating and supervising the financial services industry across the United Kingdom and has robust powers to act against firms that fail to comply with its rules. The government plans to publish the final report of the cross-government Motor Insurance Taskforce in the autumn. The Taskforce has a strategic remit to set the direction for UK Government policy, identifying short- and long-term actions for departments that may contribute to stabilising or reducing premiums, while maintaining appropriate levels of cover.

What assessment she had made of the potential impact of inheritance tax through secondary transfer charges on beneficiaries of estates relating to compensation from the infected blood scheme.

The suffering endured by all those impacted by infected blood is profound, and we remain committed to ensuring that justice is not only delivered but reflected in the way compensation is treated. We recognise that this is a sensitive issue. We are considering whether further steps are needed in relation to IHT relief. However, it is important that we take the time to consider all aspects thoroughly to ensure any solution is both fair and effective.

Commonwealth and Development Affairs, what assessment she has made of the implications for her polices of reports that UK weapons are being used in the Sudanese conflict.

I refer the Hon. Member to the responses provided in the Urgent Question debate on the Conflict in Sudan on 5 November 2025.

Commonwealth and Development Affairs, what steps she is taking to conduct due diligence when licensing arms transfers to the United Arab Emirates to prevent weapons being diverted to Sudan.

I refer the Hon. Member to the responses provided in the Urgent Question debate on the Conflict in Sudan on 5 November 2025.

Commonwealth and Development Affairs, if she will take diplomatic steps to secure guarantees that humanitarian (a) assistance will be delivered safely and (b) corridors will be opened for civilians in Sudan.

I refer the Hon. Member to the responses provided in the Urgent Question debate on the Conflict in Sudan on 5 November 2025.

If she will take steps to support (a) hospitality, (b) consumers, (c) pubs and (d) breweries by (i) reducing (A) VAT and (B) draught beer and cider duty and (ii) introducing targeted relief for (1) energy and (2) employment costs through the Autumn Budget 2025.

The Government recognises the significant contribution made by hospitality businesses, including pubs, to economic growth and social life in the UK. The Government keeps all areas of the tax system under review. Any changes to the tax system are announced as part of the annual Budget process. On VAT, HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater. VAT reliefs reduce the revenue available to fund public services and must be good value for the taxpayer. The current duty system supports breweries through Draught Relief, which ensures products served on draught pay less duty, and Small Producer Relief, which permits smaller producers to pay reduced duty rates. In recognition of the economic and cultural importance of pubs, as well as the wider ‘on trade’, at Autumn Budget 2024 the Government cut alcohol duty on qualifying draught products by 1.7% in cash terms. This duty reduction, worth over £85m a year, covers approximately 60% of the alcoholic drinks sold in pubs and is equivalent to a 1p duty reduction on a typical pint. As a Government we understand the importance to businesses of reducing their energy bills and reaching net zero and recognise the barriers businesses face trying to overcome these challenges. On energy costs, the Government has announced a new Zero Carbon Services Hospitality Trial, which aims to provide pubs, cafés, restaurants and hotels with free energy and carbon-cutting advice to slash their energy bills as part of the Government’s Plan for Change. This initiative is designed to help businesses reduce costs and support the transition to net zero.

Whether the Timms Review plans to (a) hold discussions with (i) carers and (ii) disabled people from and (b) considers the potential impact of proposed changes in Northern Ireland.

The Timms Review will be co-produced with disabled people, the organisations that represent them, and other experts, including carers. This means the Government will share ownership and responsibility for how the Review runs and what it recommends.We recognise that unpaid carers play a vital role in supporting disabled people, which is why, in keeping with the commitments made in Parliament, we have explicitly included carers in the list of groups who will be involved in the co-production of the Review.PIP is a transferred matter in Northern Ireland, but there is a long-standing principle of parity between the social security systems of the Northern Ireland Executive and the UK Government. It is therefore important that the Review hears from disabled people in Northern Ireland and the organisations that represent them.As the Review progresses, we will continue to engage closely with officials and disability stakeholders from across the devolved governments, to ensure that its work is informed by the diverse approaches to disability support from across the United Kingdom.

What assessment his Department has made of the adequacy of appraisal processes for (a) Freidrich’s Ataxia, (b) Neiman Pick’s disease and (c) other rare diseases for exceptional conditions.

The National Institute for Health and Care Excellence’s (NICE) methods have been proven to be suitable for the evaluation of rare disease medicines, where companies are willing to price their medicines fairly. NICE’s approval rate for medicines for rare diseases is in line with its overall approval rate for new medicines, with 91% of medicines licensed for rare diseases recommended for some or all of the eligible patient population since April 2024.NICE initiated an appraisal of Skyclarys (omaveloxolone) for the treatment of Friedrich’s Ataxia for people aged 16 years old and over but has had to terminate its appraisal as the company has withdrawn its evidence submission. NICE will review its decision if the company decides to make a new submission. Olipudase alfa for treating Niemann-Pick disease types B and AB was evaluated through NICE’s highly specialised technologies (HST) programme, which is reserved for a small number of medicines for very rare and very severe diseases. The HST programme uses a much higher cost-effectiveness threshold than a standard NICE appraisal that recognises the challenges of developing medicines for very small patient populations. NICE’s independent evaluation committee recognised that the evidence showed that the treatment improved lung function but found that there were uncertainties in the economic model. Even when taking into account the substantial clinical benefits of treatment and the higher threshold, it was unable to recommend it as a cost-effective use of National Health Service resources.

Communities and Local Government, how much funding has been allocated to football clubs in Northern Ireland through the Community Ownership Fund.

In total, the Community Ownership Fund has awarded over £11 million to 38 projects in Northern Ireland. Almost £2 million was awarded to eight sporting and leisure facilities, this includes projects supporting grassroots football such as Ballymacash Sports Academy and the Craigavon Leisure Centre Regeneration Project.

Whether she plans to retain Digital Services Tax.

The Digital Services Tax is an interim solution to widely held concerns with the international corporate tax framework, and the UK remains committed to remove it once a global solution on the reallocation of taxing rights is in place. As the Chancellor has previously said, we will continue to make sure that businesses pay their fair share of tax, including businesses in the digital sector.

Food and Rural Affairs, what plans her Department has to bring forward legislative proposals to mandate method-of-production welfare labelling for (a) pork, (b) chicken and (c) eggs.

I refer the hon. Member to the reply given to the hon. Member for York Central, Rachael Maskell, on 8 October 2025, PQ UIN 76016.

Whether she has made a recent assessment of the potential merits of extending VAT energy-saving materials (ESM) relief to all domestic retrofit projects which include ESMs where other works are undertaken as part of the same project.

This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. This will be vital to making the UK more energy resilient and meeting our 2050 Net Zero commitment. Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent. VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. This includes most construction works. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

Media and Sport, how much funding has been allocated to football clubs through the Grassroots Football Facilities Investment Fund in Northern Ireland.

The Government has committed to invest £3 million in Northern Ireland through the Multi Sport Grassroots Facilities Programme in 2025/26 to build and upgrade pitches and facilities.Between 2021/22 and 2024/25, a total of £6,592,966 was allocated to football clubs in Northern Ireland through the Multi-Sport Grassroots Facilities Programme.Successful applicants to the Multi-Sport Grassroots Facilities Programme are published on gov.uk and are regularly updated: https://www.gov.uk/government/collections/multi-sport-grassroots-facilities-programme-projects-2021-to-2025. The most recent project list for Northern Ireland can be found here.

Pursuant to the Answer of 22 September 2025 to Question 76346 on Local Growth Deals: Northern Ireland, whether his Department plans to hold discussions with the (a) voluntary and (b) community sector in Northern Ireland on the design of the local growth fund in Northern Ireland.

As announced at the Spending Review, from 2026-27 the UK Government will provide targeted, long-term local growth funding to support growth across Northern Ireland, once the UK Shared Prosperity Fund ends in March 2026. The Northern Ireland Office is working in close partnership with the Northern Ireland Executive and Ministry of Housing Communities and Local Government to implement and develop the new Local Growth Fund. The Government is committed to engagement with key stakeholders in Northern Ireland to help implement a package of funding that meets local needs and delivers impact. More information on the development of the Local Growth Fund in Northern Ireland and engagement plans will be set out soon.

What assessment he has made of the potential impact of VAT on the number of domestic retrofits undertaken annually.

A 0% rate of VAT on the installation of heat pumps and biomass boilers in domestic properties is already in place. Additionally, installations of qualifying energy-saving materials (ESMs) can benefit from reduced VAT. VAT treatment is the responsibility of the Treasury, and they keep all taxes under review. The Treasury assesses ESMs based on energy efficiency, carbon emissions, cost-effectiveness and alignment with broader VAT principles. There are also already a number of government schemes offering financial support to consumers looking to upgrade their homes. The Warm Homes Plan will be published shortly and will provide further information on the government’s approach to decarbonising our housing stock.

What steps his Department is taking to support or incentivise the reuse of building materials reclaimed from previous construction within new build or retrofit projects.

The Government will soon publish a Circular Economy Strategy, which will include a Built Environment Roadmap setting out measures to promote reuse of building materials and reduce unnecessary demolition. This will support resource efficiency and help to reduce the overall carbon footprint of construction. In addition, the Warm Homes Plan will drive energy efficiency improvements through retrofit, helping to extend building lifespans and reducing waste. These initiatives will embed circular principles across the built environment and encourage recovery and reuse of materials from previous construction projects.

Communities and Local Government, how much funding his Department allocated to football clubs through the levelling up funds in Northern Ireland.

Crusaders Football Club, in Belfast was awarded £2.2 million from the Levelling Up Fund for its Shore Road Skills Centre project. This is the only direct allocation of Levelling Up Funds to a football club in Northern Ireland. Other football clubs in Northern Ireland may have benefited from funding delivered and administered by local authorities.