Written questions by Mierlo.

Whether she has made an assessment of the potential impact of recent changes to stamp duty thresholds on the number of first time buyers entering the property market.

Recent changes to stamp duty thresholds on 1 April 2025 were the result of policy introduced by the previous government. HMRC analysis estimates that there will be 4,000-6,000 fewer first-time buyer transactions per year between 2025/26-2029/30 as a result. At Budget 2024, the Government increased the higher rates of Stamp Duty Land Tax (SDLT) for additional dwellings by two percentage points from 3% to 5%. This measure will help to ensure that those looking to move home, or purchase their first property, have a greater advantage over second home buyers, landlords, and companies purchasing residential property. The OBR certified costing estimates that increasing the higher rates of SDLT by two percentage points is expected to result in 130,000 additional transactions over the next five years by first-time buyers and other people buying a primary residence.

What assessment she has made of the potential impact of Macquarie Bank’s involvement in UK infrastructure development; and what steps she plans to take to ensure the stability and sustainability of essential services.

The government is committed to delivering a cross-cutting 10 Year Strategy for the UK’s social, economic and housing infrastructure to support a flourishing modern economy, drive growth, deliver net zero and support improved public services. The government has been engaging openly with industry as it develops this Strategy to ensure that it is credible and deliverable.

If her Department will make an assessment of the potential merits of exempting (a) GP surgeries, (b) social care providers, (c) hospices, (d) NHS dentists, (e) charitable providers, and (f) pharmacies from the increase in employer's National Insurance contributions.

The Government has taken a number of difficult but necessary decisions on tax, welfare, and spending to fix the public finances, fund public services, and restore economic stability after the situation we inherited from the previous administration. The Government will provide support for departments and other public sector employers for additional employer National Insurance costs only. This does not include support for the private sector, including private sector firms contracted by central or local government.This is the usual approach Government takes to supporting the public sector with additional employer NICs costs, as was the case with the previous government’s Health and Social Care Levy. As a result of this measure, along with others announced at Budget, the NHS will receive an extra £22.6 billion increase in resource spending which will benefit employers.

What steps her Department is taking to (a) reduce the levels of tax evasion by of cash-only high street businesses and (b) support small businesses to adopt card payment systems.

HMRC is committed to ensuring the tax system operates fairly and efficiently, creating a level playing field for compliant businesses. Most businesses pay what they owe, but a minority fail to register or only declare a portion of their earnings for tax. This minority deprives our vital public services of funding, affects fair competition between businesses, and places unfair burdens on everyone else.Cash is a legitimate means of paying for goods and services and continues to be used by many people across the UK. The Government’s position is that individuals and businesses can choose whether to accept or decline any form of payment, and this choice can be based on factors such as customer preference and cost. If a person or business receives cash payments, it is their responsibility to ensure they meet their tax obligations, including registering for and paying the right taxes.At the autumn budget in October 2024 the government introduced the most ambitious package ever to close the tax gap, raising £6.5 billion in additional tax revenue per year by 2029-30. The government built on this at Spring Statement in March 2025, announcing a package of measures to further close the tax gap and raise over £1 billion in additional gross tax revenue per year by 2029-30.HMRC’s approach to tax compliance includes a range of activities that aim to both detect and tackle current non-compliance and change future behaviours. We aim to help and support customers to understand their tax obligations and promoting compliance by simplifying policies and procedures, providing clear guidance to make it easy for them to get things right, providing accessible digital services to make it easier to register to pay the appropriate taxes, providing targeted support and guidance, and intervening early to reduce mistakes.HMRC are making it increasingly difficult for people and businesses to hide their income, using improved targeting with new data sources, third-party data and focused compliance activity. We will not hesitate to use stronger sanctions against those who deliberately choose not to comply. This includes potential criminal prosecutions for the most serious cases involving tax evasion.

What recent assessment she has made of the adequacy of the overseas scale rates.

The Overseas Scale Rates are an administrative easement and do not limit the amount an employee can claim for. They reduce the need to provide evidence to support an employee’s claim for tax relief.Employees travelling overseas for work have the same entitlement to tax relief whether they use the rates or not. An employee can claim tax relief on a higher value if that is appropriate, with the only distinction being they must provide receipts.There will be occasions where OSR may not reflect the current prices in a particular location. In these cases, the employer can choose to reimburse the full expenses incurred by their staff, if receipts are kept. Should the employer choose not to reimburse all the actual expenses, the employee may claim tax relief on the difference from HMRC.

What steps her Department is taking to ensure adequate (a) financial and (b) other support for communities with a building society but not a banking hub.

The Government recognises the value that building societies bring to their members in local communities across the country, and the value of their 30% share of the UK’s branch network. However, I recognise that most building societies do not provide current accounts or serve businesses. The Government understands the importance of face-to-face banking to communities and high streets and is committed to championing sufficient access to all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs, which allow businesses and individuals to deposit and take out cash, across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 200 hubs have been announced so far, and over 100 are already open. Further, the Financial Conduct Authority has introduced rules which seek to ensure individuals and business have reasonable access to cash withdrawal and deposit facilities. Under these rules, LINK will assess the impact of a closure or material change of a cash service on the local community and recommend new services if necessary. Assessments can also be requested by the local community. As part of its process, LINK considers what services are already available in the area, including any existing branches, and whether they meet the needs of the local community. Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking and via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK.

Whether she has made an assessment of the potential merits of introducing a proportional property tax as a replacement for (a) stamp duty and (b) council tax.

Council Tax and Stamp Duty Land Tax (SDLT) are reliable and important sources of revenue for both the Exchequer and Local Authorities. They raise over £50 billion each year to help pay for essential public services. Any reforms to the property tax system would have to carefully consider impacts on the Exchequer and Local Government finances, as well as impacts on taxpayers. The Government has no plans to introduce a proportional property tax. The Government keeps all taxes under review as part of the usual tax policy making process.

If she will make an assessment of the potential impact of changes to employer National Insurance contributions on employers’ ability to employ (a) part-time and (b) lower earning employees who were previously not counted in employer National Insurance contributions.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer; the economic impacts of the policy; and the impacts on individuals, businesses, civil society organisations and an overview of the equality impacts. The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances. 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 take steps to ensure (a) part time and (b) lower earning employees that are exempt from employer National Insurance contributions remain so once the proposed changes to employer National Insurance have been implemented.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer; the economic impacts of the policy; and the impacts on individuals, businesses, civil society organisations and an overview of the equality impacts. The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances. 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 assessment of the potential merits of taking legislative steps to provide VAT relief on the rethatching of listed buildings.

To preserve heritage, restorative work carried out on listed buildings previously benefited from a zero rate of VAT. However, this relief was abolished in 2012, as it was primarily used to carry out extension work unnecessary for heritage purposes. Withdrawing this relief simplified VAT rules and removed the scope for error when categorising construction work as either alteration or repair. VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax forecast to raise £171 billion in 2024/25. Taxation is a vital source of revenue that helps to fund vital public services. Evidence suggests that businesses only partially pass on any savings from lower VAT rates. In some cases, reliefs do not represent good value for money, as there is no guarantee that savings will be passed on to consumers. The Government therefore has no current plans to reduce the VAT charged on work to maintain and repair listed properties, but we keep all taxes under review.

If she will take steps to allow Hartley pension holders to transfer their pensions funds to other administrators.

The Government is actively monitoring the situation of Hartley Pensions and offers our sympathies to the affected customers. Hartley Pensions is a self-invested personal pensions (SIPPs) provider and is therefore the responsibility of the Financial Conduct Authority (FCA) to regulate. The FCA are working with the administrators to ensure the affected customers achieve the best possible outcome and the Government is working with the FCA as part of this process. Unfortunately, the Government cannot comment on any issues relating to an ongoing administration or court case.

What steps she is taking to reduce (a) delays and (b) complexities in obtaining the necessary information to purchase additional years of National Insurance contributions to maximise their state pension (a) faced by

To support customers, HMRC and DWP enhanced the online Check your State Pension forecast service in April 2024. New functionality enables the majority of working age customers to self-serve by viewing their State Pension forecast, see payable gaps and mak...

What assessment she has made of the potential impact of proposed business property relief changes on small family businesses.

At Autumn Budget 2024, the Government took a number of difficult but necessary decisions on tax, welfare, and spending to restore economic stability, fix the public finances, and support public services. The Government published information about the refo...

What steps he is taking with HMRC to help ensure taxpayers receive prompt responses to queries.

HMRC recognise that their service levels have been below published standards, and they are committed to improving customer service performance.To improve their services and meet published standards, HMRC are deploying additional customer service advisers ...

If she will make an assessment of the adequacy of VAT rules applying to (a) cakes, (b) confectionary and (c) food; and if she will take steps to increase levels of business understanding of VAT ratings for new produ

The Government’s policy on the VAT rules relating to a) cakes b) confectionary and c) food is well established and guidance is readily available on GOV.uk for businesses to consult when deciding on the VAT liability of a product. The Government keeps all ...

Whether she has made an assessment of the potential impact of agricultural property relief on the financial sustainability of farms.

The Government does not speculate on tax changes outside of fiscal events. Where changes are made, information about impacts is published in the usual way.

Whether she has made a recent assessment with the Secretary of State for Energy Security and Net Zero of the potential merits of taking fiscal steps to help support the adoption of (a) heat batteries and (b) other e

The Government recently announced a new Warm Homes: Local Grant and confirmed the continuation of the Warm Homes: Social Housing Fund to support those with low incomes with energy performance upgrades and cleaner heating. Both support a range of energy sa...

If she will make an assessment with the Secretary of State for Energy Security and Net Zero of the potential merits of (a) providing VAT relief for heat batteries and (b) taking other fiscal steps to help support th

This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. This will be vital to making the UK more energy resilient and meeting ...