Written questions by Snell.

What recent discussions she has had with Cabinet colleagues on business rate relief for firms that install external wall insulation on industrial units to reduce energy costs.

The Government is committed to supporting businesses to improve the energy efficiency of their premises, helping to reduce their energy costs. The business rates system already provides certain reliefs and exemptions, including Improvement Relief which provides 12 months of relief for qualifying improvements to a property. Additionally, a Call for Evidence on business rates and investment closed on 18 February. It asked stakeholders for more detailed evidence on how the business rates system influences investment decisions, with questions on Improvement Relief. The Government is carefully considering representations it has received, and a response to the Call for Evidence will be published in due course.

What assessment she has made of the impact of industrial energy prices on economic growth.

We know high energy costs are one of the greatest challenges facing industry and is a key barrier to growth in the UK. In the Modern Industrial Strategy, we announced the new British Industrial Competitiveness Scheme, which will reduce electricity costs by c.£35-40/MWh up to 2030 and support thousands of businesses. This forms part of a wider package of support to industry.

What discussions she has had with the Secretary of State for Business and Trade on additional funding for extending the UK Supercharger Scheme.

The Chancellor has regular discussions with the Secretary of State for Business and Trade on a range of topics.

What discussions she has had with her Gibraltarian counterpart on the potential impact of the new Remote Betting Duty on the Gibraltarian economy.

Increasing gambling duties will raise over £1 billion per year to support the public finances and forms part of our ambition to create a fair, modern and sustainable tax system. The Government understands that Gibraltar has a gambling industry that faces the UK, and engaged with representatives of the Government of Gibraltar following the Budget and will continue to monitor all impacts of these changes.

What steps her Department is taking to support investment into the UK's economic security.

The Modern Industrial Strategy committed to strengthen our economic security through several steps, including through our uplift in defence spending, and strategic investments in critical sectors. The government is prioritising economic security and resilience through our public finance offer, with Public Financial Institutions and interventions working together to direct more investment at strategic sectors and supply chains. This includes the British Business Bank’s £4billion additional capital for Industrial Strategy sectors that will be the future cornerstone of the UK’s supply chains and security, and committing up to £330million to the expansion of the National Security Strategic Investment Fund, which invests into advanced dual-use technology companies to support the National Security and Defence community and start-ups across the country.

What proportion of cider production is eligible for draught relief.

HMRC’s statistics on alcohol duty and reliefs are found here: Alcohol Bulletin - GOV.UK.

How many and what percentage of registered cider makers are eligible for small producer relief.

HMRC’s statistics on alcohol duty and reliefs are found here: Alcohol Bulletin - GOV.UK.

How much and what percentage of cider duty receipts do registered cider makers not eligible for small producer relief raise.

HMRC’s statistics on alcohol duty and reliefs are found here: Alcohol Bulletin - GOV.UK.

How many and what percentage of small cider producers produce less than five hectolitres of pure alcohol and are exempt from alcohol duty payments.

Alcohol duty on all products collectively raises over £12bn a year, helping to fund vital public services as well as reduce harmful drinking. The 2023 alcohol duty reforms brought much greater consistency of treatment between different types of alcohol. The reforms also increased duty on cider above 4.5% ABV, particularly targeting high-strength white ciders that have been linked to harmful drinking. HMRC plans to evaluate the impact of these reforms three years after the changes took effect on 1 August 2023, and the Government welcomes evidence from industry on the impact of the changes so far. HMRC does not collect data on cidermakers producing less than 5 hectolitres of pure alcohol in a year. This is because, as per Section 5.2 of the Alcoholic products technical guide, producers are not required to submit a return if they produced 5 hectolitres or less of alcohol in the previous year and have estimated that they will produce 5 hectolitres or less of alcohol in the current year, across all premises. More information on the Alcoholic products technical guide can be found here: Alcoholic products technical guide - Section 5 — returns and payments - Guidance - GOV.UK

What assessment she has made of the potential merits of equalising cider and beer duty.

Alcohol duty on all products collectively raises over £12bn a year, helping to fund vital public services as well as reduce harmful drinking. The 2023 alcohol duty reforms brought much greater consistency of treatment between different types of alcohol. The reforms also increased duty on cider above 4.5% ABV, particularly targeting high-strength white ciders that have been linked to harmful drinking. HMRC plans to evaluate the impact of these reforms three years after the changes took effect on 1 August 2023, and the Government welcomes evidence from industry on the impact of the changes so far. HMRC does not collect data on cidermakers producing less than 5 hectolitres of pure alcohol in a year. This is because, as per Section 5.2 of the Alcoholic products technical guide, producers are not required to submit a return if they produced 5 hectolitres or less of alcohol in the previous year and have estimated that they will produce 5 hectolitres or less of alcohol in the current year, across all premises. More information on the Alcoholic products technical guide can be found here: Alcoholic products technical guide - Section 5 — returns and payments - Guidance - GOV.UK

What assessment she has made of including credit unions in the forthcoming National Financial Inclusion Strategy.

The Government recognises the importance of the credit union sector in promoting the financial inclusion, education, and resilience of communities throughout the country. Today, I will publish the Government’s Financial Inclusion Strategy, setting out an ambitious programme of measures to improve financial inclusion and resilience for underserved groups across the UK. The strategy builds on the Government’s recognition of the key role credit unions play in serving underserved groups, with interventions to support the credit union sector scale and serve its members more effectively. Action to improve financial inclusion requires a joined-up approach and I look forward to continuing to work closely with the sector to deliver on the important interventions set out in the strategy.

What progress she has made on joint discussions between the Post Office and banks to expand the range of banking services available at post offices.

The Government is supportive of industry initiatives that assist access to in-person banking. These include the Post Office Banking Framework which 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. The specific services provided under the Framework are subject to commercial negotiations between individual banks and the Post Office, and the Government has no role in deciding what these arrangements are.In due course, as committed to, the government will look to host joint discussions with Post Office and the banking sector on collaboration between Post Office and the banking sector in providing cash and banking services, on a commercial and voluntary basis.

What assessment her Department has made of the effectiveness of credit unions in (a) providing affordable credit and (b) promoting financial resilience, in the context of the forthcoming National Financial Inclusion Strategy.

The government has committed to publish a Financial Inclusion Strategy later this year to improve access to financial products and the financial resilience of households in the UK. The strategy will address a range of barriers to financial inclusion, including a key focus on how to improve access to credit. This will seek to build on the government’s recognition of the key role credit unions play in serving underserved groups. The government has made clear its strong support for the credit union sector, recognising the value that credit unions bring to their members in local communities across the country in providing savings products and affordable credit. HM Treasury is delivering on measures announced by the Chancellor in last year’s Mansion House speech to support credit unions and the wider mutuals sector, including: concluding a call for evidence on potential reforms to credit union common bonds, supporting the industry-led Mutual and Co-operative Sector Business Council, and commissioning the Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) to publish a report on the mutuals landscape by the end of 2025.

What steps her Department plans to take to support credit unions, in the context of the forthcoming National Financial Inclusion Strategy.

The government has committed to publish a Financial Inclusion Strategy later this year to improve access to financial products and the financial resilience of households in the UK. The strategy will address a range of barriers to financial inclusion, including a key focus on how to improve access to credit. This will seek to build on the government’s recognition of the key role credit unions play in serving underserved groups. The government has made clear its strong support for the credit union sector, recognising the value that credit unions bring to their members in local communities across the country in providing savings products and affordable credit. HM Treasury is delivering on measures announced by the Chancellor in last year’s Mansion House speech to support credit unions and the wider mutuals sector, including: concluding a call for evidence on potential reforms to credit union common bonds, supporting the industry-led Mutual and Co-operative Sector Business Council, and commissioning the Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) to publish a report on the mutuals landscape by the end of 2025.

What progress she has made in reviewing responses to the call for evidence on reforming the credit union common bond in Great Britain; and when she plans to publish proposed next steps.

The government recognises the role that credit unions play in providing savings and affordable loans to their members, serving local communities throughout the country. This is why the government is taking steps to ensure credit unions are fully supported to grow and scale into the future. This includes exploring legislative reform to the credit union common bond, to ensure it remains fit for purpose. We launched a call for evidence at last year’s Mansion House on the potential reform, which closed in March this year. Responses to the call for evidence are being carefully considered and the government will provide an update on this work in due course.

When her Department plans to publish the National Financial Inclusion Strategy; and what (a) themes and (b) policy measures it will include to (i) address financial exclusion and (ii) improve people's financial resilience.

The Government has committed to publish a national Financial Inclusion Strategy later this year to improve access to financial products and the financial resilience of underserved groups in the UK. The strategy will address key barriers to financial inclusion, with a focus on: (i) digital inclusion and access to banking; (ii) savings; (iii) insurance; (iv) credit; (v) problem debt; and (vi) financial education and capability. Across these areas, the themes of accessibility, mental health, and economic abuse have also been considered in recognition of the particular challenges individuals can face in relation to these issues.

What proportion of (a) tableware and (b) crockery used in her Department is made by a British manufacturer.

The Government is committed to supporting British businesses and ensuring they have the best chance to win public contracts. The new Procurement Act creates a simpler and more transparent system that will support British businesses bidding for work. The Act also allows contracting authorities to set standards that recognise the quality and standard of UK businesses and products. Alongside this, the National Procurement Policy Statement encourages contracting authorities to consider this government’s Industrial strategy and the sectors vital to our economic growth. HM Treasury does not hold the information requested. The provision of catering facilities, including tableware and crockery in catering outlets for HM Treasury staff and buildings, is managed under contracts administered by the Government Property Agency.

What discussions she has had with Cabinet colleagues on (a) public and (b) school library funding.

In line with the practice of successive administrations, details of internal discussions are not normally disclosed.Local government is responsible for running or commissioning public library services. The Government has delivered a Local Government Finance Settlement (LGFS) that begins to fix the foundations of local government by providing significant investment and redirecting funding towards the services and places that need it most. The Settlement for 2025-26 makes available over £69 billion for local government, which is a 6.8% cash terms increase in councils’ Core Spending Power on 2024-25.The Government provides funding to schools and academies through the Dedicated Schools Grant. Schools and academies are best placed to make decisions on how to prioritise this funding, including on school library provision.

Whether she has made an assessment of the potential merits of removing VAT from the energy bills of ceramic manufacturers.

VAT input tax on energy bills wholly and exclusively related to business activity can be reclaimed by VAT registered businesses. The Government provides a range of support for business energy bills. The British Industry Supercharger includes a series of targeted measures to bring energy costs for key industries in line with other major economies. The Energy Intensive Industries Compensation Scheme provides businesses with relief for the costs of the UK Emissions Trading Scheme (ETS) and Carbon Price Support mechanism in their electricity bills. Finally, the Industrial Energy Transformation Fund supports businesses with high energy use to cut their bills and reduce carbon emissions and is available over the period to 2027.

What assessment her Department has made of the potential impact of not including imported ceramics in the scope of the Carbon Border Adjustment Mechanism from 1 January 2027 on UK ceramics manufacturers .

Products from the ceramics sector will not be in scope of the UK CBAM upon implementation in 2027. The ceramic sector is, on average, less emissions intensive than those sectors within scope of the UK CBAM, and therefore relatively less exposed to carbon leakage risk. The sector also raised feasibility concerns in relation to potential implementation. The government will continue to work with industry to address these concerns and will consider potential inclusion at a later date. The domestic ceramic sector participates in the UK Emissions Trading Scheme. Under the UK ETS, installations in sectors deemed at risk of carbon leakage receive free allowances. The UK ETS Authority is committed to ensuring adequate carbon leakage protection for participating sectors, and is conducting a review into the allocation of free allowances (Free Allocation Review) are better targeted to sectors most at risk of carbon leakage.