Written questions by Hinds.

What estimate she has made of the average effect on take-home pay for an individual if they move from direct waged employment to contracting with a temp or staffing agency, all other things being equal.

In July 2025, in its Fiscal Risks and Sustainability assessment, the independent Office for Budget Responsibility assessed there was a low risk to the public finances of increasing self-employment. The risk was assessed to have decreased since the last assessment in July 2023. Whether someone is employed or self-employed depends upon the terms and conditions of the relevant engagement. The manner in which a worker is engaged will have consequences for the tax that they, and their engagers, have to pay. Most agency workers must be treated as employees for income tax and National Insurance contributions (NICs) purposes by the agencies that pay them. These agencies are required to make deductions of income tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers. HMRC publish guidance on determining employment status: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0500. HMRC have also published guidance on agency rules and examples of where the rules apply: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2000.

What estimate she has made of the average net effect on overall tax receipts when an individual moves from direct waged employment to (a) self employment or (b) contracting with a temp or staffing agency, all other things being equal.

In July 2025, in its Fiscal Risks and Sustainability assessment, the independent Office for Budget Responsibility assessed there was a low risk to the public finances of increasing self-employment. The risk was assessed to have decreased since the last assessment in July 2023. Whether someone is employed or self-employed depends upon the terms and conditions of the relevant engagement. The manner in which a worker is engaged will have consequences for the tax that they, and their engagers, have to pay. Most agency workers must be treated as employees for income tax and National Insurance contributions (NICs) purposes by the agencies that pay them. These agencies are required to make deductions of income tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers. HMRC publish guidance on determining employment status: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0500. HMRC have also published guidance on agency rules and examples of where the rules apply: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2000.

What assessment he has made of the potential effect of measures on zero hours contracts in the Employment Rights Bill on the (a) music festival and live music events, (b) theatre and (c) exhibitions, conferences and business events sectors.

My department has published a robust set of Impact Assessments that provide a comprehensive analysis on the potential impact of the Employment Rights Act, available here: https://www.gov.uk/guidance/employment-rights-bill-impact-assessments This analysis includes consideration of increases in labour costs for businesses and the subsequent effects, as well as assessments on how the proposed zero hour contract measures could affect different sectors. The impact on the sectors in question will depend on the regulations that we will bring forward following consultation.

How many retail, hospitality and leisure sector businesses in (a) England and (b) Hampshire are expected to see their business rates bill (i) go up (ii) stay the same and (iii) decrease from April 2026 as a result of the measures announced in the Autumn Budget 2025.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

What estimate she has made of the number of (a) theatres, (b) cinemas, (c) live music venues, (d) comedy venues and (e) multi purpose and other entertainment venues that from next year see their business rates (i) increase, (ii) decrease and (iii) stay the same.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

What estimate she has made of the proportion of premises that will be subject to higher-multiple business rates which are (a) owned and (b) operated by an online retailer.

We are delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.We are paying for this sustainably through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will contribute more as a result – large distribution warehouses will pay around £100 million more in 2026/27, with this going directly to lower bills for in-person retail.

What estimate she has made of the proportion of premises that will be subject to higher-multiple business rates which are solely or primarily classed within Standard Industrial Classification code (a) 47910, (b) 47990 and (c) all other SIC codes.

We are delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.We are paying for this sustainably through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will contribute more as a result – large distribution warehouses will pay around £100 million more in 2026/27, with this going directly to lower bills for in-person retail.

What assessment she has made of the potential impact of changes to employer National Insurance contributions and business rates in Budgets 2024 and 2025 on the price competitiveness of UK hotels for inbound international travel.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

Whether he expects any shift from direct waged or salaried employment towards (a) self employment and (b) use of temp and staffing agencies as a result of measures in the Employment Rights Bill.

The Government published a comprehensive package of analysis on the impact of the Employment Rights Act and this is available here: http://www.gov.uk/guidance/employment-rights-bill-impact-assessments This includes analysis on wider impacts, and considers potential employment effects.

How many (a) tenanted or leased pubs (b) pubs owned and managed by a pub company and (c) standalone pubs are expected to see their business rates bill (i) go up (ii) stay the same and (iii) decrease from April 2026 as a result of the measures announced in the Autumn Budget 2025.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

Communities and Local Government, what recent assessment he has made of the effect of (a) increasing longevity, (b) net immigration, (c) average size of household and (d) other factors on near-term demand for housing in (i) England and (ii) Hampshire.

I refer the Rt Hon. member to the answer given to Question UIN 51190 on 19 May 2025.

Communities and Local Government, what assumptions on (a) longevity, (b) net immigration, (c) average size of household, (d) birth rate and (e) other factors underpin his Department's assessment of future demand for housing for (i) England and (ii) Hampshire beyond 2040.

I refer the Rt Hon. member to the answer given to Question UIN 51190 on 19 May 2025.

Communities and Local Government, what estimate he has made of the costs, savings and net impact on the public purse of proposed local government reorganisation for Hampshire in each of the next five years.

The Plan for Change set out the government’s aim to build empowered, simplified, resilient and sustainable local government that will increase value for money for council taxpayers and enable more funding to be spent on local public services. The statutory consultation for local government reorganisation in Hampshire, Isle of Wight, Portsmouth and Southampton is now open, in accordance with the requirements of the legislation, and will close on 11 January. Once this statutory consultation is concluded, Ministers will decide, subject to Parliamentary approval, which, if any, proposal is to be implemented, with or without modification. In taking these decisions, Ministers will judge proposals in the round against the criteria, including the criteria which specifies that efficiencies should be identified to help improve councils’ finances and make sure that council taxpayers are getting the best possible value for their money.

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, which Department will disburse these funds.

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.

With reference to Table 4.1 entitled Budget 2025 policy decisions in the Budget Red Book, line item 42, National Year of Reading: Fund state-funded secondary schools in England to increase book supplies, how these funds will be allocated to schools.

As part of the National Year of Reading, state-funded secondary schools in England will receive funding to purchase books to support and encourage reading enjoyment amongst their pupils. Funding will be distributed by the Department for Education, during the National Year of Reading 2026. This separate from the Dormant Assets Fund which will be used to fund libraries in primary schools and is administered by the Department for Culture Media and Sport. Details about the allocation of funds will be communicated in the coming months. This £5 million funding for books will accompany new continuous professional development training for secondary schools. The ‘Unlocking Reading’ programme starts in January 2026 and will equip schools with assessment tools and evidence-based strategies to support pupils with reading.

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, whether (a) local authorities, (b) town and parish councils, (c) schools and school trusts, (d) community groups and (e) charities will be able to bid 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.

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.

With reference to Table 4.1 entitled Budget 2025 policy decisions in the Budget Red Book, line item 42, National Year of Reading: Fund state-funded secondary schools in England to increase book supplies, which Department will disburse these funds.

As part of the National Year of Reading, state-funded secondary schools in England will receive funding to purchase books to support and encourage reading enjoyment amongst their pupils. Funding will be distributed by the Department for Education, during the National Year of Reading 2026. This separate from the Dormant Assets Fund which will be used to fund libraries in primary schools and is administered by the Department for Culture Media and Sport. Details about the allocation of funds will be communicated in the coming months. This £5 million funding for books will accompany new continuous professional development training for secondary schools. The ‘Unlocking Reading’ programme starts in January 2026 and will equip schools with assessment tools and evidence-based strategies to support pupils with reading.

With reference to Table 4.1 entitled Budget 2025 policy decisions’ in the Budget Red Book, line item 42, National Year of Reading: Fund state-funded secondary schools in England to increase book supplies, whether these funds will be supplemented by funding from Dormant Assets.

As part of the National Year of Reading, state-funded secondary schools in England will receive funding to purchase books to support and encourage reading enjoyment amongst their pupils. Funding will be distributed by the Department for Education, during the National Year of Reading 2026. This separate from the Dormant Assets Fund which will be used to fund libraries in primary schools and is administered by the Department for Culture Media and Sport. Details about the allocation of funds will be communicated in the coming months. This £5 million funding for books will accompany new continuous professional development training for secondary schools. The ‘Unlocking Reading’ programme starts in January 2026 and will equip schools with assessment tools and evidence-based strategies to support pupils with reading.

With reference to statement in the OBR’s report entitled Economic and fiscal outlook November 2025, page 122, that the Government has announced in the Budget that SEND provision will be fully absorbed into existing RDEL limits from 2028-29, whether this absorption will be in the Department for Education’s budget.

The autumn budget made clear that future special educational needs and disabilities funding implications will be managed within the overall government departmental expenditure limits envelope, such that the government would not expect local authorities to need to fund future special educational needs costs from general funds, once the statutory override ends at the end of 2027/28.