Written questions by Carden.

What assessment her Department has made of the interaction between the Temporary Repatriation Facility (TRF) and the Transfer of Assets Abroad rules, and whether that could affect the revenue the OBR forecast from the TRF.

Interactions between the Temporary Repatriation Facility and the Transfer of Assets Abroad legislation were taken into consideration throughout policy development of the Temporary Repatriation Facility and the drafting of the legislation. The Government amended the Finance Bill to include an amendment to the Transfer of Assets Abroad legislation, ensuring that the interactions work as intended.

What assessment she has made with Cabinet colleagues of the potential impact of rent inflation plays on levels of in-work poverty.

According to the latest ONS data, annual rental price inflation slowed to 3.5% in January 2026, after peaking at 9.1% in March 2024. However, the Government recognises the pressure that rental inflation places on the finances of working households in the private rental sector.The Government is taking action to reduce levels of in-work poverty for families by tackling the cost of living. Thanks to decisions the Government made at the Budget, households across Britain will now save around £150 on energy bills from April 2026. We have also removed the two-child benefit cap, which will lift 450,000 children out of poverty and we have increased the minimum wage, so that those on low incomes are properly rewarded for their hard work. Alongside this, the Government is taking steps to increase housing supply and improve conditions in the private rented sector, helping to ease pressure on renters.

If she will make an assessment with Cabinet colleagues of the potential impact of rent stabilisation on inflation.

Forecasting the economy, including the impact of Government policy decisions on inflation, is the responsibility of the independent Office for Budget Responsibility (OBR). The OBR set out its latest assessment of policy measures in its Spring Forecast 2026, published on 3 March 2026. The OBR did not publish a specific estimate of the impact of social rent convergence on inflation in that forecast.

What assessment she has made of the potential impact of rent inflation on the level of disposable incomes and consumer spending.

According to the latest ONS data, annual rental price slowed to 3.5% in January 2026, after peaking at 9.1% in March 2024. However, the Government recognises the pressure that rental inflation places on the finances of households in the private rental sector.The most effective way to keep rents down is by increasing housing supply across the UK. The Government’s Plan for Change has set a milestone to build 1.5m homes in this Parliament. This will help address the housing crisis which impacts everyone, especially private renters. The Government has also passed the Renter’s Rights Act 2025 which empowers 11 million renters in England to challenge unreasonable rent increases, giving them greater security and stability.

What assessment her Department has made of the potential impact of changes to the cash ISA limit on savers nearing retirement.

Individual Savings Accounts (ISAs) incentivise saving and investment for future goals by providing tax advantages to individual taxpayers. At Autumn Budget 2025, the government announced that from 6 April 2027, the annual Cash ISA limit will be set at £12,000 within the overall ISA limit of £20,000. Those aged 65 and over will continue to be able to put up to £20,000k in a cash ISA each year as we recognise they might need more flexibility to manage their savings as they approach retirement.

Whether her Department has conducted a comparative assessment of how much physical retailers will pay as a result of business rates changes with online-only retailers in 2026.

We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000, including those on the high street, from 2026-27. This permanent tax cut will ensure that these properties benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so we intend to introduce a higher rate on the most valuable properties in 2026-27 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we prevented RHL 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. We have also frozen the small business multiplier, taken together with small business rates relief, this will protect over a million properties from inflationary bill increases. The Government will confirm the rates for any new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. When the new multipliers are set at Budget 2025, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

If her Department will conduct an impact assessment on increasing financial pressures in the retail sector in (a) the UK and (b) Liverpool Walton constituency.

The Government is committed to supporting the retail sector across the UK and we are acutely aware of the challenges faced by businesses. We frequently engage with the retail sector to understand their concerns.We are determined to support retail businesses to succeed against a difficult economic backdrop. We will introduce a permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, we extended the RHL relief for 2025-26 at 40 per cent up to a cash cap of £110,000 per business and froze the small business multiplier.In addition, we have:Increased the Employment Allowance to £10,500, shielding the smallest retail businesses the from the impact of the increase to employer National Insurance;Committed to cut regulatory admin burdens for businesses by 25% through simplification and reduced uncertainty, with further details on targets to follow later this year; andIntroduced tougher measures on retail crime, including a new offence for assaulting retail workers, ending immunity for shop theft under £200, and investing over £9 million in police support and the National Business Crime Centre over three years.We will continue to work with the retail sector to help drive economic growth, regenerate our high streets, and support vibrant and healthy communities.

Whether her Department has conducted an impact assessment of charging business rates for physical retail premises in (a) Liverpool Walton constituency, (b) constituencies which have an anchor store providing footfall to other stores and (c) deprived areas with a high proportion of employment in retail.

We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000, including those on the high street, from 2026-27. This permanent tax cut will ensure that these properties benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so we intend to introduce a higher rate on the most valuable properties in 2026-27 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we prevented RHL 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. We have also frozen the small business multiplier, taken together with small business rates relief, this will protect over a million properties from inflationary bill increases. The Government will confirm the rates for any new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. When the new multipliers are set at Budget 2025, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What assessment she has made of the potential implications for her Department's policies of the report by ActionAid UK entitled Who Pays the Price?, published in April 2025.

The government is restoring the global leadership needed to tackle the climate and nature crisis, and aiming to make Britain a clean energy superpower with zero carbon electricity by 2030. At COP 29, the Prime Minister announced the UK’s ambitious and credible Nationally Determined Contribution target to reduce all greenhouse gas emissions by at least 81% by 2035 compared to 1990 levels, excluding international aviation and shipping emissions. We must unlock a much greater scale of climate and nature finance to support developing countries’ energy transitions and those most vulnerable to climate change and nature degradation. While the UK government does not set out what private companies, including banks, should invest in, we are supportive of the standards published by the International Sustainability Standards Board (ISSB) in June 2023 and are consulting on the UK version of these standards, UK Sustainability Reporting Standards. These aim to support long-term, sustainable decision-making by the business and investment community by providing high-quality information about the sustainability-related risks and opportunities that businesses face.

Whether an assessment has been made of the potential impact of betting duty harmonisation on the level of advertising of online gaming products.

The Government is consulting on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one. The Government is committed to engaging with all stakeholders, as part of the consultation process. We encourage all stakeholders to engage with the consultation to help ensure that all views are properly considered.

If she will make an assessment of the potential impact of the proposals in her Department’s consultation on the harmonisation of gambling duties on the British horseracing industry.

The Government is consulting on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one. The Government is committed to engaging with all stakeholders, including representatives of the horseracing industry, as part of the consultation process. The Government recognises the significant cultural and economic value of British horseracing, both as a major sporting tradition and as an important contributor to rural economies across the country. The Government encourages all interested parties to participate in the consultation.

What recent assessment her Department has made of the adequacy of (a) access to (i) deposit and (ii) withdraw cash and (b) the availability of trained people to help with cash access services in Liverpool Walton constituency.

The Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses. Furthermore, the Government recognises that businesses need access to cash deposit services in order to continue accepting cash. The Financial Conduct Authority is responsible for protecting access to cash. In September 2024, it introduced new rules which require the UK’s largest banks and building societies to assess the impact of a closure of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. Furthermore, where a community, or interested party, feels that access to cash in their area is not sufficient, they are able to submit a cash access assessment request to LINK, the operator of the UK’s largest ATM network, who undertake these assessments. Further information about submitting a cash access assessment request can be found at the following link: https://www.link.co.uk/helping-you-access-cash/request-access-to-cash LINK publishes data on the number of ATMs across each parliamentary constituency. In the constituency of Liverpool Walton, LINK data identifies 46 free-to-use ATMs out of 75 cash access facilities across the constituency. There are also 40 Post Office branches in the wider Liverpool area where you can deposit and withdraw money. The Government recognises that some individuals may need assistance, including in-person assistance, to support their access to cash, and is committed to ensuring appropriate services are in place to support this. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this parliament. These hubs will provide small businesses and individuals who need face-to-face support with critical cash and in-person banking services. Over 100 Banking Hubs are already open across the UK.

What assessment she has made of the potential impact of proposed changes to employer National Insurance contributions on the voluntary drug and alcohol treatment sector.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November and can be found here: https://www.gov.uk/government/publications/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl . The Government has protected the smallest businesses from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.

What assessment her Department has made of the potential merits of exempting charities from the increase to employer National Insurance contributions.

The Government recognises the important role charities play in our society, and has made it a priority to reset the relationship with civil society by developing a Civil Society Covenant.To repair the public finances and help raise the revenue required to increase funding for public services, the government has taken the difficult decision to increase employer National Insurance.The Government recognises the need to protect the smallest businesses and charities, which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of employers with NICs liabilities either gain or see no change next year. Charities will still be able to claim employer NICs reliefs including those for under 21s and under 25 apprentices, where eligible.More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024.

Whether the Chief Secretary to the Treasury has had discussions with the Secretary of State for Defence on increasing the fund for reparations payments to LGBT+ veterans.

Treasury Ministers regularly meets with Ministerial colleagues to discuss a range of issues. The LGBT Veterans Independent Report recommended a level of funding to be made available for those dismissed or discharged from service as a result of policy prohibiting homosexuality in the Armed Forces (‘the ban’). The details of the financial recognition scheme recommended by the report are still in development and approval, including the total fund to be made available by MoD in recognition of those dismissed, discharged, or otherwise impacted by the ban. The Scheme details will be announced in Parliament when the Government is ready to publish its response.