Written questions by Chowns.

What percentage of pupils from primary schools in North Herefordshire can (i) swim 25m (ii) self-rescue as reported through the online reporting tool.

The department is processing the information received through the Digital Expenditure Reporting Return and will publish a summary of quality assured data in the new year.

Pursuant to WPQ 80434 answered on 17 October 2025, what assessment she has made of the potential merits of the proposals on the (a) minimum share rule, (b) upper limit on relief and (c) transferrable allowance in that report.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.As announced at Budget 2025, any unused £1 million allowance for the 100% rate of agricultural property relief and business property relief will be transferable between spouses and civil partners, including if the first death was before 6 April 2026.The report by the independent Centre for the Analysis of Taxation (CenTax) sets out its other potential amendments to the policy are not, in its own words, a “silver bullet”. For example, CenTax acknowledge the proposal for a minimum share test is less effective than the Government’s reforms in raising revenue from the wealthiest estates, could be exposed to tax planning opportunities, would not necessarily prevent wealthy individuals buying land for inheritance tax purposes, and would mean double the number of estates being affected by the reforms (and largely estates below £2 million).

Pursuant to the Answered of 27 May 2025 to question 53743 on Taxation: Overpayments, what assessment she has made of the potential merits of improving HMRC’s data collection systems to record more detailed information on enquiries received from hon. Members, including whether those enquiries (a) related to overpaid or overcharged tax and (b) resulted in repayment.

HMRC recognises that understanding the nature of enquiries from hon. Members, including those relating to overpaid or overcharged tax and whether they resulted in repayment, could provide useful insight. While no formal assessment has been undertaken, HMRC keeps its data capabilities under review to ensure they can respond effectively to stakeholder needs.

With reference to HMRC's publication entitled Benefits of Making Tax Digital, last updated on 23 April 2025, what the evidential basis is that Making Tax Digital for Income Tax and Self Assessment will (a) help small businesses manage their tax affairs and (b) support business growth.

Making Tax Digital (MTD) modernises the tax system and will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing helping to reduce errors and making annual tax returns easier. HMRC has published evaluation of the wider benefits of MTD for VAT, which is already in place for over 2m users. This found users experienced a range of benefits including increased confidence in managing their VAT. Many experienced time savings, estimated at 26–40 hours per business per year freeing up resources for core business activities, and supporting their productivity and growth. This research can be found at: www.gov.uk/government/publications/estimating-the-wider-economic-benefit-of-making-tax-digital/making-tax-digital-estimating-the-wider-economic-benefit

What assessment he has made of the potential impact of the time taken to discharge medically fit patients on the use of corridor care in NHS hospitals.

The Government is clear that patients should expect and receive the highest standard of care and is determined to consign corridor care to the history books. Our Urgent and Emergency Care Plan, published in June 2025, set out the steps we are taking to ensure that patients will receive better, faster, and more appropriate emergency care this winter, backed by a total of nearly £450 million of funding.The plan sets as a priority that hospitals should tackle the delays in patients waiting to be discharged, both for the benefit of those patients and to improve flow through hospitals. Trusts should eliminate discharge delays of more than 48 hours caused by in-hospital issues, and work with local authorities to tackle the longest delays, starting with those over 21 days, and to profile discharges by pathway to support local planning.

Innovation and Technology, what assessment her Department has made of potential lessons to be learned from the descoping of premises under the Fastershire-Gigaclear contract; and what protections are in place under the new BDUK framework agreement with (a) Openreach and (b) other contractors to prevent properties in North Herefordshire constituency from being promised a connection and then removed from delivery plans.

We recognise the importance of learning from past delivery challenges. Under the Fastershire programme, Gigaclear was accountable to the Local Authority for any descoping, with Building Digital UK (BDUK) assuring change requests to ensure compliance with commercial and State Aid requirements and responsible use of public funds. All descoped premises were subject to formal change control and assurance by BDUK before approval, including consideration of recouping public funds where appropriate. BDUK is the contracting authority for all Project Gigabit contracts in England and Wales, including the cross-regional framework with Openreach. These contracts include robust safeguards: suppliers’ performance is monitored against time and budget, with regular reporting and milestone reviews, while failure to meet milestones can trigger rectification plans and suspension of payments. BDUK holds regular meetings with suppliers to ensure effective delivery and address risks early. These measures are designed to maximise coverage and value for money for the taxpayer.

Innovation and Technology, what steps she is taking to provide timelines to North Herefordshire constituents on when they will be able to access a gigabit-capable broadband connection, in the context of the delay to Project Gigabit's completion date until 2032.

As part of Project Gigabit, Openreach is contracted to provide gigabit-capable broadband to approximately 3,050 premises in the North Herefordshire constituency that are not included in suppliers’ commercial plans. This coverage is contracted to be completed by 2030 and the first connections are expected to be ready for service by March 2026.

What steps his Department is taking to reduce the number of medically fit patients occupying hospital beds due to delayed discharges.

The Government is committed to tackling delayed discharges.The policy framework for the £9 billion Better Care Fund, published in January 2025, gives the National Health Service and local authorities accountability for setting and achieving joint goals for reducing discharge delays and preventing avoidable emergency admissions and care home admissions. Some areas are receiving targeted support from the Better Care Fund support programme.The Urgent and Emergency Care plan for 2025/26 sets as a priority that hospitals should tackle the delays in patients waiting to be discharged. They should eliminate discharge delays of more than 48 hours caused by in-hospital issues, and work with local authorities to tackle the longest delays, starting with those over 21 days, and to profile discharges by pathway to support local planning.

Innovation and Technology, if she will publish an update on the status of the Universal Service Obligation consultation which closed on 27 November 2023; and what assessment she had made of the potential merits of increasing the 10mbps threshold of decent broadband.

Due to the change in government in 2024, we do not expect to publish a government response to the 2023 public consultation on reviewing the Broadband Universal Service Obligation (USO). However, the information gathered through this is being used to inform ongoing policy development.Ofcom's December 2024 Connected Nations reporting confirmed that the legislated trigger point to review the Broadband Universal Service Obligation (USO) had been reached and we are continuing to work with Ofcom to commence a review of the Broadband USO in due course. Assessment of the potential merits of increasing the speed threshold will be considered as part of this review and in any following policy development.

Innovation and Technology, pursuant to the Answer of 28 March to Question 39828, how many properties in the North Herefordshire constituency have been identified as very hard to reach by Project Gigabit; and what alternative connectivity options are available to ensure that people in these (i) properties and (ii) communities have the connectivity they require to access online services.

BDUK’s May 2025 Open Market Review identified approximately 5,100 premises in North Herefordshire with no current or planned gigabit-capable infrastructure. Approximately 3,050 premises are now included in Project Gigabit contracts. Work is ongoing to finalise how many premises might remain outside of any plans, some of which may be very hard to reach.Alternative connectivity can be obtained through technologies such as fixed wireless access (for example from Vodafone, Three, EE and Airband) and satellites. We continue to consider what the government can do to further enable these fibre alternatives for premises and communities located in very hard to reach areas.

What assessment her Department has made of the potential impact of quarterly reporting requirements under Making Tax Digital for Income Tax and Self Assessment on (a) landlords’ administrative costs and (b) rent levels for tenants.

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, self-employed individuals, small businesses, and landlords. The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete. Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right. The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs. Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand. In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users. As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at: Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

What assessment she has made of the potential merits of establishing a community sponsorship scheme for refugees from Gaza.

We are not considering establishing a bespoke immigration route for Palestinians. In any humanitarian situation, the UK must carefully consider its approach in response. Any decision to implement a bespoke visa scheme would need to consider a range of factors, including assessing the unique crisis and relevant impacts on security, compliance and returns.Palestinians who wish to come to the UK can do so via the existing routes available, which allow a person to apply to work, study, settle or join family in the UK. Further information can be found on the GOV.UK website: UK Visas and Immigration - GOV.UK

What steps her Department is taking to ensure that HMRC's Making Tax Digital for Income Tax and Self Assessment represents good value for money.

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, self-employed individuals, small businesses, and landlords. The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete. Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right. The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs. Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand. In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users. As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at: Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

What assessment she has made of the potential impact of quarterly reporting requirements under Making Tax Digital for Income Tax and Self Assessment on seasonal businesses.

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, self-employed individuals, small businesses, and landlords. The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete. Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right. The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs. Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand. In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users. As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at: Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

What steps her Department is taking to ensure that HM Revenue and Customs has sufficient capacity to support taxpayers during the implementation of Making Tax Digital for Income Tax and Self Assessment.

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, self-employed individuals, small businesses, and landlords. The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete. Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right. The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs. Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand. In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users. As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at: Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

Whether her Department has conducted an equalities impact assessment of the age limit for Lifelong Learning Entitlement tuition fee loans; and what steps her Department is taking to ensure that knowledge of the age limit is widely promoted amongst people who are over 60 years old.

The department conducted an equalities impact assessment (EIA) in 2023 that considered the availability of Lifelong Learning Entitlement tuition loans up to the age of 60. The EIA can be found in the public domain and is available at: https://assets.publishing.service.gov.uk/media/64061b31e90e0740d2e5a80b/Lifelong_loan_entitlement_-_equality_analysis.pdf. The department has published guidance about the availability of the Lifelong Learning Entitlement which is accessible here: https://www.gov.uk/government/publications/lifelong-learning-entitlement-lle-overview/lifelong-learning-entitlement-overview . The Student Loans Company has also published information on its website: https://www.heinfo.slc.co.uk/lle/lle-faq/lifelong-learning-entitlement-faq/.

Innovation and Technology, pursuant to the Answer of 29 October 2025 to Question 83709 on Electronic Government: Proof of Identity, what assessment she has made of the risk that people with limited credit history are disproportionately excluded from verifying their identity through the Gov.uk One Login; and what steps her Department is taking to ensure that those people are not prevented from accessing (a) Companies House and (b) other essential Government services.

GOV.UK One Login provides multiple ways for individuals to prove their identity. Individuals with access to a smartphone and traditional ID documents such as a passport or driving licence can complete verification via the GOV.UK One Login App, which does not require a credit history check.For those who do not have a smartphone, we have a web route available. We also have a no photo ID route for those without traditional ID documents. These routes use knowledge-based verification questions based on a user's credit history. GOV.UK One login is just one way Companies House users can prove their identity and they provide an alternative via Authorised Corporate Service Providers (ACSP).

Innovation and Technology, pursuant to the Answer of 29 October 2025 to Question 83709 on Electronic Government: Proof of Identity, what oversight her Department has of third-party data providers used for identity verification under the Gov.uk One Login; and what mechanisms are in place to audit (a) error rates and (b) mismatched records resulting in people having to pay private verification providers.

As part of the identity verification process, GOV.UK One Login engages specialist third party service providers. All third party relationships are controlled via commercial arrangements set out in contracts with GOV.UK One Login. GOV.UK One Login does not have access to any personal information users have shared with third party service providers. If an individual would like to ask for any information that may be processed by our third party service providers, they will need to contact them directly.

Food and Rural Affairs, whether she has made an assessment of the potential impact of the closure of the Sustainable Farming Incentive scheme on Natural England's caseload for investigations of potential breaches to the Environmental Impact Assessment (Agriculture) (England) (No.2) Regulations 2006.

No formal assessment was deemed necessary in relation to the potential impact of the closure of the 2024 Sustainable Farming Incentive offer to new applications on the incidence of EIA (Agriculture) Regulations breaches.

Food and Rural Affairs, how many cases Natural England is investigating for potential breaches of the Environmental Impact Assessment (Agriculture) (England) (No.2) Regulations 2006 on semi-natural grassland for (a) 2025, (b) 2024 and (c) 2023.

Figures by financial year can be found in Natural England’s published enforcement reports here. The 2023/24 report is due to be published soon, and work is underway on the 2024/25 report.