Written questions by Hinds.

With reference to Table 4.1 entitled Budget 2025 policy decisions’ in the Budget Red Book, line item 43, Investing in Communities: Provide funding to refurbish and improve up to 200 playgrounds in England, how projects will apply and qualify for funding in this programme.

At Autumn Budget 2025, the government announced £18 million for up to 200 children’s playgrounds in England. This funding will breathe new life into play areas, creating safe, exciting spaces for thousands of children. The government will provide more detail on the approach to allocating and delivery of this funding shortly.

What assessment she has made of (i) the economic impact and (ii) potential cost savings for the pubs sector of introducing a 20p reduction in the business rates multiplier for all pubs.

In April 2026, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000. This permanent tax cut will ensure that eligible properties, including pubs, benefit from much-needed certainty and support. Breweries that are wholly or mainly open to visiting members of the public (for instance, mainly used as a bar or for providing tours to the public) will also benefit from the lower multipliers. The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context, into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements. Ahead of the new multipliers being introduced, the Government prevented RHL business rates relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. Under the previous Government, RHL relief was due to end entirely in April 2025, and so by extending it, the Government has saved the average pub, with a ratable value of £16,800, over £3,300.

What steps she is taking to ensure that victims of high value Authorised Push Payment fraud are adequately protected under the mandatory reimbursement scheme.

The Government takes the issue of fraud very seriously and is dedicated to protecting the public from this appalling crime. To protect consumers, under the Financial Services and Markets Act 2023, the Payment Systems Regulator (PSR) has introduced a mandatory reimbursement regime for Authorised Push Payment (APP) scams taking place over the Faster Payment system. This came into force on 7 October 2024. The PSR’s rules require in scope Payment Service Providers (PSP’s) to reimburse victims of APP scams which take place over the Faster Payments System up to the value of £85,000, with responsibility split equally between the sending and receiving firms. The PSR has stated that it expects the £85,000 limit will cover 99% of claims. APP scams which take place over the CHAPS payment system are also in scope of reimbursement. The PSR operates independently of the Government and has statutory responsibility for payment systems regulation. The PSR monitors compliance closely and has powers to take action where firms fall short of their obligations.

If she will make an assessment of the potential merits of merging the Valuation Office Agency and HMRC when dealing with businesses, in the context of changes to Agricultural Property Relief.

On 28 April 2025, the government announced that the Valuation Office Agency’s functions will be brought into HMRC by the end of this financial year. This will combine the expertise and experience of both organisations in policy, valuations and programme delivery to support the government to deliver change more effectively. The move will improve the experience for taxpayers and businesses.

Pursuant to the Answer of 12 December 2024 to Question 17780 on Employers' Contributions, if she will make an estimate of the (a) median and (b) mean average number of people employed by the employers that she expects will pay (i) the same and (ii) less in employer National Insurance contributions.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November. Around 250,000 employers will see their Secondary Class 1 NICs liability decrease and around 820,000 employers will see no change.

With reference to the oral contribution by the Exchequer Secretary to the Treasury on 3 December 2024, Official Report, column 200, what estimate she has made of the (a) median and (b) mean average number of people employed by the subset of employers she expects will pay (i) the same and (ii) less in employer National Insurance contributions under her planned changes.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November. Around 250,000 employers will see their Secondary Class 1 NICs liability decrease and around 820,000 employers will see no change.

If she will make a comparative assessment of the potential impact of (a) employment and (b) wage-level effects resulting from increases to employer National Insurance Contributions on (i) women and (ii) men.

The Office for Budget Responsibility’s October 2024 Economic and Fiscal Outlook expects that the Employer National Insurance Contributions package will lead to a reduction in the participation rate of 0.1 per cent from 2025-26 onwards. Overall, once the impact of all budget measures are taken into consideration, the OBR expect the employment level to increase from 33.1 million in 2024 to 34.3 million in 2029. Employers have a choice about how they respond to the NICs increase. The Government recognises that employers may respond by increasing employees’ wages more slowly than they would have otherwise, alongside absorbing pressures through prices, efficiencies or lower profits. The Government is protecting the lowest paid by increasing the National Living Wage. This limits the ability of employers to pass on increases in costs to those on lower pay. The Government has also introduced important protections for workers as part of the Plan to Make Work Pay.

What comparative assessment her Department has made of the potential impact of proposed increases to employer national insurance contributions on (a) full-time and (b) part-time workers.

The Office for Budget Responsibility’s October 2024 Economic and Fiscal Outlook expects that the Employer National Insurance Contributions package will lead to a reduction in the participation rate of 0.1 per cent from 2025-26 onwards. Overall, once the impact of all budget measures are taken into consideration, the OBR expect the employment level to increase from 33.1 million in 2024 to 34.3 million in 2029. Employers have a choice about how they respond to the NICs increase. The Government recognises that employers may respond by increasing employees’ wages more slowly than they would have otherwise, alongside absorbing pressures through prices, efficiencies or lower profits. The Government is protecting the lowest paid by increasing the National Living Wage. This limits the ability of employers to pass on increases in costs to those on lower pay. The Government has also introduced important protections for workers as part of the Plan to Make Work Pay.

What estimate she has made of the proportion of employers who will pay (a) the same and (b) less in employer National Insurance Contributions from April 2025.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November. Around 250,000 employers will see their Secondary Class 1 NICs liability decrease and around 820,000 employers will see no change.

What assessment she has made of the potential impact of increases to employer National Insurance contributions at the Autumn Budget 2024 on (a) employment levels and (b) wages for (i) lower-paid and (ii) higher-paid workers.

The Office for Budget Responsibility’s October 2024 Economic and Fiscal Outlook expects that the Employer National Insurance Contributions package will lead to a reduction in the participation rate of 0.1 per cent from 2025-26 onwards. Overall, once the impact of all budget measures are taken into consideration, the OBR expect the employment level to increase from 33.1 million in 2024 to 34.3 million in 2029. Employers have a choice about how they respond to the NICs increase. The Government recognises that employers may respond by increasing employees’ wages more slowly than they would have otherwise, alongside absorbing pressures through prices, efficiencies or lower profits. The Government is protecting the lowest paid by increasing the National Living Wage. This limits the ability of employers to pass on increases in costs to those on lower pay. The Government has also introduced important protections for workers as part of the Plan to Make Work Pay.

If she will make an estimate of the total revenue to the public purse from increases in employer National Insurance Contributions for (a) GP practices, (b) dental practices, (c) hospices, (d) pharmacies and (e) other organisations contracted to the NHS.

The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. The OBR do not forecast NICs receipts at a sector level. Detailed tax receipts forecasts can be found here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility.

What assessment she has made of the potential impact of her tax policies on the unemployment rate.

The Office for Budget Responsibility’s October 2024 forecast, which takes into account tax measures announced in the Budget, expects the unemployment rate will fall to 4.1% next year and remain low until 2029.

If she will make a comparative estimate of the average cost of (a) VAT, (b) employers' National Insurance contributions, (c) contributions to the Teachers' Pensions Scheme and (d) business rates for independent schools that are (i) liable for business rates for the first time and (ii) already liable for business rates (A) before and (B) after the Autumn Budget 2024.

The government publishes Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final. TIINs give a clear explanation of the policy objective together with comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, equalities impacts, and any other specific area of impact. TIINs look at the impacts of changes to the tax system separately for each measure. A TIIN assessing the impacts of applying VAT to private school fees has been published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk). Details of the changes to business rates charitable rate relief and changes to employer National Insurance contributions (NICs) were outlined at Budget. Notes on the general impacts of these measures will be published in due course alongside the respective legislation when it is introduced to Parliament.

Whether her Department has made an assessment of the potential impact of increases in employers’ National Insurance contributions on (a) cost pressures for independent schools and (b) the number of children leaving the independent school sector; and whether the figures included in HM Revenue & Customs policy paper entitled, Applying VAT to private school fees, published on 30 October 2024, took account of proposed increases in employers’ National Insurance contributions.

The government publishes Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final. TIINs give a clear explanation of the policy objective together with comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, equalities impacts, and any other specific area of impact. TIINs look at the impacts of changes to the tax system separately for each measure. A TIIN assessing the impacts of applying VAT to private school fees has been published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk). Details of the changes to business rates charitable rate relief and changes to employer National Insurance contributions (NICs) were outlined at Budget. Notes on the general impacts of these measures will be published in due course alongside the respective legislation when it is introduced to Parliament.

If she will make an estimate of the potential impact of the costs of (a) VAT, (b) employers' National Insurance contributions, (c) employer contributions to the Teachers' Pension Scheme and (d) business rates for independent schools on the number of children educated in the (i) independent and (ii) state sectors.

The government publishes Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final. TIINs give a clear explanation of the policy objective together with comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, equalities impacts, and any other specific area of impact. TIINs look at the impacts of changes to the tax system separately for each measure. A TIIN assessing the impacts of applying VAT to private school fees has been published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk). Details of the changes to business rates charitable rate relief and changes to employer National Insurance contributions (NICs) were outlined at Budget. Notes on the general impacts of these measures will be published in due course alongside the respective legislation when it is introduced to Parliament.

With reference to HMRC's policy paper entitled Applying VAT to private school fees, published on 30 October 2024, if she will publish detail of the analysis that produced an estimate of 37,000 fewer pupils in independent schools and 35,000 more pupils in the state sector.

The government published its response to the VAT on private school fees technical note at the Autumn Budget. This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf Annexed to the consultation response is a detailed explanation of the costing methodology used, including the estimation of pupil movements. Where movement occurs, the government expects many of these moves to take place over a number of years at natural transition points, such as when a child moves from primary to secondary school, or at the beginning of their GCSE or A-Level years. Furthermore, some of this movement will result from parents opting not to send their child to private school when they otherwise might have done, rather than removing their child from a private school. In the same document the government has set out its estimate of the effect of the Capital Goods Scheme on input tax recovery. This adjusts input tax recovery on certain (mainly property) assets acquired over the previous 10 years over the remainder of the 10-year period since their acquisition, aligning it with the business’s current input tax recovery status. This adds £60 million to input tax recovery in the first year, reducing to around £30 million by 2029/30.

With reference to paragraph 4.10 of the Autumn Budget 2024, published on 30 October 2024, HC 295, what the fiscal effect is of revised launch date of the Lifelong Learning Entitlement.

The Government is committed to delivering the Lifelong Learning Entitlement, which will transform the post-18 student finance system to create a single funding system, to a revised launch date of September 2026 for courses starting in January 2027. The launch has been postponed by a year to ensure that policy and design fully align with this government’s ambitious vision for the future of our skills landscape, as well as to give providers the necessary time to prepare. The student finance impacts of the revised launch date were scored by the OBR at the Autumn Budget. The Public Sector Net Borrowing impacts of the delay can be found in the policy costings document on page 81:Policy_Costing_Document_-_Autumn_Budget_2024.pdf The delay will have a negligible fiscal impact in 2025-26 and 2026-27 and will generate savings of around £10m a year, measured by Public Sector Net Borrowing, for the rest of the scorecard period. This includes the impact of the previous government’s decision to postpone the launch from February to September 2025.

Pursuant to the Answer of 28 October 2024 to Question 10422 on Private Education: VAT, if she make an estimate of the cost to the public purse of VAT reclaimed by independent schools for capital spending for items under ten years old.

The government published its response to the VAT on private school fees technical note at the Autumn Budget. This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf Annexed to the consultation response is a detailed explanation of the costing methodology used, including the estimation of pupil movements. Where movement occurs, the government expects many of these moves to take place over a number of years at natural transition points, such as when a child moves from primary to secondary school, or at the beginning of their GCSE or A-Level years. Furthermore, some of this movement will result from parents opting not to send their child to private school when they otherwise might have done, rather than removing their child from a private school. In the same document the government has set out its estimate of the effect of the Capital Goods Scheme on input tax recovery. This adjusts input tax recovery on certain (mainly property) assets acquired over the previous 10 years over the remainder of the 10-year period since their acquisition, aligning it with the business’s current input tax recovery status. This adds £60 million to input tax recovery in the first year, reducing to around £30 million by 2029/30.

Pursuant to the Answer of 9 September 2024 to Question 4047 on Private Education: Fees and Charges, whether the Tax Information and Impact Note will include the estimated cost to the public purse of independent schools reclaiming the VAT on capital items that are less than ten years old.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).

With reference to HMRC's guidance entitled Charging and reclaiming VAT on goods and services related to private school fees, last updated on 22 October 2024, what estimate she has made of the potential cost to the public purse of independent schools reclaiming the VAT on capital items that are less than 10 years old in each of the next five years.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).