Written questions by Clifton-Brown.

Whether the Treasury has reviewed its 2020 forecast of the fiscal impact of extending the VAT RES to EU residents.

The OBR’s estimate is that the withdrawal of the VAT Retail Export Scheme will save the Exchequer around £540 million per year by 2025-26. The Government has also noted recent external data, which shows that tourism numbers and spending for the UK has recovered at a similar rate following the pandemic to other European economies that offer tax-free shopping The Government has carefully considered external analysis estimating that a new tax-free shopping scheme would generate more revenue than cost for the Exchequer, as well as supporting data from a wide range of business stakeholders across the UK. However, these do not provide sufficient evidence that a new tax-free shopping scheme would have greater benefits to the UK than costs. The Government therefore has no plans to introduce a new tax-free shopping scheme in Great Britain.

Whether the OBR has reviewed the Treasury’s 2020 forecast of the fiscal impact of extending the VAT RES to EU residents.

The OBR’s estimate is that the withdrawal of the VAT Retail Export Scheme will save the Exchequer around £540 million per year by 2025-26. The Government has also noted recent external data, which shows that tourism numbers and spending for the UK has recovered at a similar rate following the pandemic to other European economies that offer tax-free shopping The Government has carefully considered external analysis estimating that a new tax-free shopping scheme would generate more revenue than cost for the Exchequer, as well as supporting data from a wide range of business stakeholders across the UK. However, these do not provide sufficient evidence that a new tax-free shopping scheme would have greater benefits to the UK than costs. The Government therefore has no plans to introduce a new tax-free shopping scheme in Great Britain.

If she will make an assessment of the potential impact of applying a 10p increase in the business rate multiplier for all hereditaments in Greater London with a rateable value of £500,000 or more on business rate income in (a) the City of London and (b) each of the London boroughs in the (i) 2023-24, (ii) 2024-25 and (iii) 2025-26 financial year.

The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions.  Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

How many hereditaments are used for (a) distribution and (b) warehousing by Amazon in England and have a rateable value of £499,999 or below.

Due to legislation protecting taxpayer confidentiality, I am unable to disclose information about individual ratepayers or properties. The Non Domestic Rating Lists are publicly available to view and can be searched by postcode and Special Category Code. The Valuation Office Agency also publishes statistics on the Non Domestic Rating Stock of Properties on gov.uk.

If she will make an assessment of the potential impact of applying a 10p increase in the business rate multiplier for all hereditaments in England with a rateable value of £500,000 or more on business rate income in the (a) 2023-24, (b) 2024-25 and (c) 2025-26 financial year.

The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions.  Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

If she will make an assessment of the potential impact of reducing the business rate multiplier by 20p for all hereditaments in England used for retail, hospitality and leisure with a rateable value of (a) under £51,000 and (b) £51,000 to £499,999 on business rate income (i) including and (ii) excluding the (A) existing and (B) planned Retail, Hospitality and Leisure Business Rates Relief scheme in the (1) 2023-24, (2) 2024-25 and (3) 2025-26 financial year.

The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

How many hereditaments used for hospitality in England had a rateable value of £500,000 or above on 29 January 2025.

The information requested is provided in the Valuation Office Agency’s Non Domestic Rating Stock of Properties publication available on gov.uk.

How many hereditaments in England that are not used for retail, hospitality or leisure had a rateable value of £500,000 or above on 29 January 2025.

The information requested is provided in the Valuation Office Agency’s Non Domestic Rating Stock of Properties publication available on gov.uk.

How many hereditaments used for (a) distribution and (b) warehousing in England had a rateable value of £500,000 or above on 29 January 2025.

The information requested is provided in the Valuation Office Agency’s Non Domestic Rating Stock of Properties publication available on gov.uk.

How many hereditaments used for retail in England had a rateable value of £500,000 or above on 29 January 2025.

The information requested is provided in the Valuation Office Agency’s Non Domestic Rating Stock of Properties publication available on gov.uk.

How many hereditaments used for leisure in England had a rateable value of £500,000 or above on 29 January 2025.

The information requested is provided in the Valuation Office Agency’s Non Domestic Rating Stock of Properties publication available on gov.uk.

How many hereditaments used for (a) retail, (b) hospitality and (c) leisure in England have a rateable value of (i) £51,000 or below, (ii) between £51,001 and £499,999 and (iii) £500,000 or above.

The Valuation Office Agency’s official statistics publication Non Domestic Rating Stock of Properties provides details of hereditaments by special category code and rateable value.

If she will take steps to ensure that the rise in employer National Insurance contributions does not apply to general practices.

Resource spending for the Department of Health and Social Care is set to increase by £22.6 billion in 2025-26 compared to 2023-24 outturn, providing a real-terms growth rate of 4% for the NHS, the largest since before 2010 excluding Covid-19 years. The Government will support local authority services through a real terms increase in core local government spending power of around 3.2%, including at least £600 million of new grant funding to support social care.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 businesses with NICs liabilities either gain or see no change next year. Our tax regime for charities, including exemption from paying business rates, is among the most generous of anywhere in the world with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.The Budget will provide support for government departments and other public sector employers for additional Employer NICs costs only. Private sector firms or charities including hospices or social care providers that are contracted by central or local Government will not be exempt from these changes. General Practitioners are independent contractors and therefore will not be exempt from these changes.This is consistent with the approach to previous Employer NICs changes, as was the case with the previous Government’s Health and Social Care Levy.DHSC will confirm funding for General Practice for 25/26 as part of the usual GP contract process later in the year, including through consultation with the sector.

If she will take steps to ensure that the rise in employer National Insurance contributions does not apply to hospices.

Resource spending for the Department of Health and Social Care is set to increase by £22.6 billion in 2025-26 compared to 2023-24 outturn, providing a real-terms growth rate of 4% for the NHS, the largest since before 2010 excluding Covid-19 years. The Government will support local authority services through a real terms increase in core local government spending power of around 3.2%, including at least £600 million of new grant funding to support social care.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 businesses with NICs liabilities either gain or see no change next year. Our tax regime for charities, including exemption from paying business rates, is among the most generous of anywhere in the world with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.The Budget will provide support for government departments and other public sector employers for additional Employer NICs costs only. Private sector firms or charities including hospices or social care providers that are contracted by central or local Government will not be exempt from these changes. General Practitioners are independent contractors and therefore will not be exempt from these changes.This is consistent with the approach to previous Employer NICs changes, as was the case with the previous Government’s Health and Social Care Levy.DHSC will confirm funding for General Practice for 25/26 as part of the usual GP contract process later in the year, including through consultation with the sector.