Written questions by Hinds.

What estimate she has made of the change in business rates liability for the university sector in 2026/7 relative to 2024/5.

Information about business rates, including changes that will come into effect on 1 April 2026, can be found here: https://www.gov.uk/introduction-to-business-rates.As universities are independent of government, they are responsible for understanding the potential impact of these changes and ensuring their business models enable them to address emerging risks effectively.The Office for Students (OfS) is responsible for monitoring the sector’s financial sustainability. The department works closely with the OfS to understand the sector’s changing financial landscape and level of risk.While the sector is autonomous, this government is committed to creating a secure future for our world-leading sector so it can deliver for students, taxpayers, workers and the economy. Our decision to raise tuition fees annually in line with inflation, alongside refocusing the OfS on monitoring the sector’s financial health, demonstrates this commitment.

What estimate she has made of the change in business rates liability for the further education college sector in 2026/7 relative to 2024/5.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. In recognition of the impact of the revaluation on bills, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

With reference to the Answer of 12 January 2026 to Question 104726 on Department for Education: Business Rates, what was the level of (a) payment and (b) reimbursement of business rates in (a) her Department and the (b) Education and Skills Funding Agency in the 2024-25 financial year.

Claims for national non-domestic rates for schools are processed on a reactive basis by the department, once all claims have been submitted for payment. Claims can be made and adjusted for up to six years, which means that levels of payment and reimbursement for the 2024/25 financial year will continue to be subject to change. The department is therefore not yet able to provide a final figure for the 2024/25 financial year.Regarding the change in business rates liability between the 2024/25 and 2026/27 financial years, the department does not hold a central estimate on changes between financial years. This is because payments are made on a reactive basis and will continue to be subject to change, depending on the rates that the Valuation Office Agency and billing authorities charge to individual schools.

Pursuant to her Answer of 12 January 2026 to Question 104726 on Department for Education: Business Rates, what estimate she has made of the change in business rates liability for the 2026-27 financial year compared to 2024-25 financial year for the (a) schools (b) other hereditaments for which her Department and the Education and Skills Funding Agency covered the business rates liability in 2024-25 financial year.

Claims for national non-domestic rates for schools are processed on a reactive basis by the department, once all claims have been submitted for payment. Claims can be made and adjusted for up to six years, which means that levels of payment and reimbursement for the 2024/25 financial year will continue to be subject to change. The department is therefore not yet able to provide a final figure for the 2024/25 financial year.Regarding the change in business rates liability between the 2024/25 and 2026/27 financial years, the department does not hold a central estimate on changes between financial years. This is because payments are made on a reactive basis and will continue to be subject to change, depending on the rates that the Valuation Office Agency and billing authorities charge to individual schools.

Whether in areas with middle schools, a pupil transitioning to Middle school or from Middle school will count as a change in phase of education for the purposes of the EHCP reforms she outlined in February 2026.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

Whether there are any changes of circumstances or residency, other than moving to secondary school or college, which could trigger the ‘change of educational phase’ provisions in the EHCP reforms she outlined in February 2026.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

What estimate she has made of the effect of the changes outlined in the February 2026 white paper to the school funding formula on average per-pupil funding in (a) Hampshire (b) the East Hampshire parliamentary constituency, assuming current pupil characteristics.

The distribution of additional funding for schools in the Inclusive Mainstream Fund for the 2026/27 financial year will be confirmed shortly.

Whether her Department's estimate of local authorities’ projected SEND deficits in 2028/29 assumes that 6.8% of pupils will have an EHCP in the academic year 2027/8, 7.3% in academic year 2028/9 and 7.7% in academic year 2029/30.

The Office for Budget Responsibility, as the independent authority, publishes estimates of future spend.From 2028/29, special educational needs and disabilities (SEND) spending will be covered by the overall government departmental expenditure limit budget, meaning local authorities are not expected to fund future SEND costs from general funds once the Statutory Override ends at the end of 2027/28.

What estimate she has made of the total historic SEND deficits accrued in local authorities in England up to the end of (a) 2024/5 and (b) 2025/6; and what estimate she has made of the level of funding that will be required from central government to offset these historic SEND deficits.

We have set out plans to address Dedicated Schools Grant deficits up to the end of 2025/26, providing grants to cover 90% of each council’s deficit as at 31 March 2026, once they have produced and received approval for a strong plan to drive sustained and energetic action. This is in accordance with our new system set out in the Schools White Paper, which will begin to improve outcomes for children and bring costs under control through effective early intervention stopping needs from escalating.

What proportion of currently-projected local authorities’ SEND deficits she expects to be covered from the central government funds when the Statutory Override ends at the end of 2027-28.

We have set out plans to address local authorities’ high needs-related dedicated schools grant deficits up to the end of 2025/26, providing grants to cover 90% of each council’s deficit. Grants will be paid once councils have produced and received approval for a strong plan to drive sustained and energetic action in accordance with the department’s new system set out in the Schools White Paper, which will begin to improve outcomes for children and bring costs under control through effective early intervention stopping needs from escalating.For deficits that arise in 2026/27 and 2027/28, local authorities can expect that we will continue to take a proportionate approach to such support, though it will not be unlimited. We will set out more details about our approach in due course.

With reference to her Department's publications entitled 10-year plan to revitalise schools and colleges for every child, and Education estates strategy: a decade of national renewal, published on 11 February 2026, how many inclusion bases in secondary schools will be added in each year of the 10-year plan; and how much funding is allocated to inclusion bases in each year of the plan.

In our consultation on special educational needs and disabilities, the department has set out our ambition that, in time, every secondary school will have an inclusion base.Where new places are needed, this will be supported by the £3.7 billion in high needs capital that we are investing between 2025/26 and 2029/30. This funding is allocated to local authorities, who know their schools and will determine how best to spend funding to meet local need. £740 million of this funding has already been allocated, and allocations for 2026/27 will be published in the spring.Currently, provision is inconsistent across the country, which is why we are also going to improve data collection on which schools have inclusion bases, so we can make sure that all pupils are given the support they need.

With reference to her Department's publications entitled 10-year plan to revitalise schools and colleges for every child, and Education estates strategy: a decade of national renewal, published on 11 February 2026, how much revenue funding has been allocated for the operation of the additional inclusion bases in secondary schools for each year of the 10 year plan.

In the special educational needs and disabilities (SEND) consultation, the department set out our ambition that, in time, every secondary school will have an inclusion base. In every year of this parliament, core funding for schools and SEND is expected to increase, subject to future spending reviews. Overall, there will be £7 billion more being spent on SEND provision in 2028/29 compared to 2025/26. We will also consult on a range of specialist provision funding reforms later in 2026, working with the specialist sector, local authorities and others to develop new funding models. More information about SEND reform was set out in the SEND consultation. For example, by 2028, we will have invested up to £15 million to build the evidence base for, and then provide, National Inclusion Standards. Additionally, new research into SEN identification will be delivered by UK Research Innovation to develop approaches for the early identification, strengths and needs assessment, and support of children and young people with SEN.

What assessment she has made of the potential impact of the write-off of 90 per cent of the High Needs block debts of English councils on the amount of SEND funding to be absorbed into her Department's Resource Departmental Expenditure Limits from 2028-29 .

The High Needs Stability Grant is concerned with historic spending and will have no impact on pressures in 2028/29. From the 2028/29 financial year, the government has confirmed that special educational needs and disabilities pressure will be absorbed within the overall government departmental expenditure limits budget such that the government would not expect local authorities to need to fund future special educational needs costs from general funds. Budgets from 2028/29 onwards, including the core schools budget, will be confirmed at the 2027 Spending Review.

What projection she has made of the deficit in the High Needs block budgets of English councils between now and the start of FY 2028/9.

The department has set out plans for a reformed special educational needs and disabilities (SEND) system in the recent Schools White Paper. Our assessment of future SEND spending will be updated following the SEND consultation. From 2028/29, SEND spending will be covered by the overall government Departmental Expenditure Limit budget.

With reference to her Department's announcement of 11 February 2026 entitled 10-year plan to revitalise schools and colleges for every child, how many and what proportion of secondary schools do not have an inclusion base, SEN units or pupil support unit.

The number of state-funded secondary schools with resourced provision or special educational needs units, as of January 2025, was 485. This represents 14% of all state-funded secondary schools.

If she will make an assessment of the potential implications for her policies on community pharmacies of (a) business rates revaluation from April 2026 and (b) their exclusion from RHL reliefs.

The Government recognises that pharmacies are an integral ‘front door’ to the National Health Service, staffed by highly trained and skilled healthcare professionals.In 2025/26, funding for the core community pharmacy contractual framework has been increased to £3.073 billion. This represents the largest uplift in funding of any part of the NHS, over 19% across 2024/25 and 2025/26. Additional funding is also available, for example for pharmacies delivering Pharmacy First consultations and flu and COVID-19 vaccinations.The Department will shortly consult with Community Pharmacy England on any proposed changes to reimbursement and remuneration of pharmacy contractors for 2026/27. As part of this we will consider financial pressures on the sector.

What estimate he has made of the average cost to a non-Levy-paying firm of employing an 18-year old apprentice in the second year of their apprenticeship, paid at the legal minimum hourly rate for a 37.5 hour week, assuming the employer has more than 50 employees and the apprentice does not have an EHCP and was never in care, in terms of (a) wage cost (b) apprenticeship training cost (c) total cost, for an apprenticeship started in (i) September 2023 (ii) April 2024 (iii) September 2026.

Minimum wage rates are reviewed annually and the government considers the independent advice of the Low Pay Commission when setting minimum wage rates.Past, present and future minimum wage rates are published here, National Minimum Wage and National Living Wage rates - GOV.UK.Regarding apprenticeship training costs, each apprenticeship standard has a funding band which sets out the maximum amount that the government will contribute to the cost of apprenticeship training and assessment over the full duration of the apprenticeship. Apprenticeship funding bands range from £1,500 to £27,000.The apprenticeship funding rules for the 2023/24, 2024/25 and 2025/26 academic years, which include information on employer co-investment, are published here Apprenticeship funding rules - GOV.UK.From August 2026, the government will fully fund apprenticeship training for non-levy paying employers for all eligible people aged 16-24. For all other apprentices, employers that do not pay the levy will be required to co-invest 5% towards apprentice training costs, unless they are in receipt of a levy transfer which covers that cost.The government pays £1,000 to both employers and providers for apprentices aged 16-18, and for apprentices aged 19-24 who have an EHCP or have been, or are, in local authority care. On top of this, employers will receive additional payments of up to £2,000 for eligible foundation apprenticeships. Additionally, employers are not required to pay anything towards employees’ National Insurance for all apprentices aged up to age 25 (when the employee’s wage is below £50,270 a year).

How many and what proportion of apprentices employed by non-Levy-paying employers were subject to a (a) 100% (b) 95% (c) any other reduction in apprenticeship training costs.

The apprenticeship funding rules for the 2023/24 and 2024/25 academic years, which include information on employer co-investment, are published here Apprenticeship funding rules - GOV.UK.Since April 2024, the government has fully funded apprenticeship training costs up to the funding band maximum for non-levy paying employers for apprentices aged 16-21 and apprentices aged 22-24 who have an Education, Health and Care Plan (EHCP) or have been, or are, in local authority care. For all other apprentices, employers that do not pay the levy are required to co-invest 5% towards apprentice training costs, unless they are in receipt of a levy transfer which covers that cost.From August 2026, the government will fully fund apprenticeship training for non-levy paying employers for all eligible people aged 16-24. For all other apprentices, employers that do not pay the levy will be required to co-invest 5% towards apprentice training costs, unless they are in receipt of a levy transfer which covers that cost.The maximum that non-levy payers are required to co-invest in apprentices’ training costs is 5%.The government pays £1,000 to both employers and providers for apprentices aged 16-18, and for apprentices aged 19-24 who have an EHCP or have been, or are, in local authority care. On top of this, employers will receive additional payments of up to £2,000 for eligible foundation apprenticeships. Additionally, employers are not required to pay anything towards employees’ National Insurance for all apprentices aged up to age 25 (when the employee’s wage is below £50,270 a year).

What estimate he has made of the average cost to a non-Levy-paying firm of employing an 18-year old apprentice in the first year of their apprenticeship, paid at the legal minimum hourly rate for a 37.5 hour week, assuming the employer has more than 50 employees and the apprentice does not have an EHCP and was never in care, in terms of (a) wage cost (b) apprenticeship training cost (c) total cost, for an apprenticeship started in (i) September 2023 (ii) April 2024 (iii) September 2026.

Minimum wage rates are reviewed annually and the government considers the independent advice of the Low Pay Commission when setting minimum wage rates.Past, present and future minimum wage rates are published here, National Minimum Wage and National Living Wage rates - GOV.UK.Regarding apprenticeship training costs, each apprenticeship standard has a funding band which sets out the maximum amount that the government will contribute to the cost of apprenticeship training and assessment over the full duration of the apprenticeship. Apprenticeship funding bands range from £1,500 to £27,000.The apprenticeship funding rules for the 2023/24, 2024/25 and 2025/26 academic years, which include information on employer co-investment, are published here Apprenticeship funding rules - GOV.UK.From August 2026, the government will fully fund apprenticeship training for non-levy paying employers for all eligible people aged 16-24. For all other apprentices, employers that do not pay the levy will be required to co-invest 5% towards apprentice training costs, unless they are in receipt of a levy transfer which covers that cost.The government pays £1,000 to both employers and providers for apprentices aged 16-18, and for apprentices aged 19-24 who have an EHCP or have been, or are, in local authority care. On top of this, employers will receive additional payments of up to £2,000 for eligible foundation apprenticeships. Additionally, employers are not required to pay anything towards employees’ National Insurance for all apprentices aged up to age 25 (when the employee’s wage is below £50,270 a year).

How many and what proportion of apprentice-employing non-Levy-paying firms received an Apprenticeship Levy Transfer from a Levy-paying firm in 2023-4 financial year.

The total number of non-levy employers that received a transfer from a levy-paying employer in the 2023-24 financial year is 6,348. The proportion of non-levy employers that had an active apprenticeship service account that received a payment in the 2023-24 financial year, that received transfers was 5.9%. This information is based on providers that received payments for non-levy employer learners for the 2023-24 financial year. Non-levy paying employers are not required to register for an apprenticeship service account; the data we hold is therefore not a reflection of all non-levy paying employers in England. Additionally, not all non-levy paying employers that are registered for an apprenticeship service account will employ apprentices and receive payments for them each year.