Written questions by Robinson.

If she will make it her policy to introduce VAT relief for pilot training.

Pilot training may be exempt from VAT when provided by an eligible body which meets certain conditions (for example, when provided by a government institution or certain regulated organisations), but otherwise will be subject to the standard rate. VAT-registered businesses paying for training will be able to recover any VAT they pay. The Government currently has no plans to remove VAT on pilot flight training courses more broadly.

If she will make an assessment of the potential merits of increasing the tax-free threshold for pensioners.

The Government is committed to making sure older people can live with the dignity and respect they deserve in retirement. The State Pension is the foundation of the support available to them. Over the course of this Parliament, the yearly amount of the full new State Pension is currently projected to go up by around £1,900 based on the Office for Budget Responsibility's latest forecast. The Government is also committed to keeping people’s taxes as low as possible while ensuring fiscal responsibility, and so, at our first Budget, we decided not to extend the freeze on personal tax thresholds.

With reference to the McCloud judgement [2018] EWCA Civ 2844, how many outstanding police pensions cases HMRC had yet to assess on 6 February 2025; and what HMRC's timetable is for the completion of this work.

HMRC is committed to providing a good customer service for individuals affected by the McCloud remedy. It is working closely with individual pension schemes to ensure they and their members have the support they need. For police, HMRC has received 662 and processed 136. HMRC has 526 police force cases which have been submitted and are yet to be processed. HMRC checks and processes the submissions based on the information provided and has 90 days in which to process a refund where applicable.