Written questions by Leadbitter.

What assessment she has made of the potential impact of the delay to HS2 on devolved capital budgets.

The UK Government is responsible for heavy rail infrastructure across England and Wales so spends money on this in Wales rather than funding the Welsh Government to do so. There is therefore no direct link between HS2 and the Welsh Government’s capital budgets. Conversely, heavy rail infrastructure is devolved in Scotland and Northern Ireland, so the Scottish Government and Northern Ireland Executive receive Barnett consequentials for HS2 funding. Delays in delivery have no direct impact on the capital budgets of devolved governments as the Barnett formula applies only when department budgets formally change, not when departments announce how they are spending their budgets.

Whether she met Sir Jim Radcliffe in April 2025.

Departments publish a quarterly register detailing Ministers’ meetings with external individuals and organisations. These returns - including the Chancellor’s Quarter 2 return - will be made available on GOV.UK in line with the usual publication schedule.

What assessment she has made of the effectiveness of Making Tax Digital; and what steps she is taking to improve customer service for businesses.

HMRC’s published evaluation of Making Tax Digital (MTD) for VAT, introduced in 2019, shows that MTD is effective with additional tax revenue raised in line with HMRC’s original forecast. MTD reduces error and provides wider benefits, including time saved, increased tax confidence, greater accuracy and improved business operations. The Government expects that businesses and landlords using MTD for Income Tax from April 2026 will experience similar benefits. HMRC’s move towards being a digital first tax administration system supports the commitment to better customer service. Improved online digital services will handle routine functions and enquiries, supported by accessible online content such as recorded webinars and YouTube videos. This will free up phone lines to support customers with more complex queries.

What assessment she had made of the potential impact of the proposed changes to business property relief on (a) family businesses and (b) the UK economy.

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. These were tough decisions given the situation we inherited from the previous administration, but the Government has done so in a way that makes the tax system fairer and more sustainable.The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What assessment her Department has made of the potential merits of classifying bi-directional EV charging as an Energy Saving Material.

The installation of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a relevant charitable purpose benefits from a temporary VAT zero rate until March 2027. Following a Call for Evidence (CfE) last year, electrical storage batteries were one of the technologies added to the relief. However, as set out in the Government response to the CfE, at that time, the Government was unable to identify sufficient independent data regarding the efficiency of heat batteries. As such, they do not currently qualify for VAT relief. EV charge points were also proposed to be added to the ESMs VAT relief by CfE respondents. However, they were not added to the relief, because their primary purpose is not to save energy or reduce carbon emissions, meaning EV charge points don’t meet the objectives of the relief. The Government currently has no plans to add further technologies to this VAT relief. Nevertheless, the Government keeps all taxes under review as part of the policy making process. Changes to the tax system are announced at fiscal events in the usual way.

What fiscal steps her Department is taking to support households with the cost of living.

The government is working to improve living standards for everyone across the country, which is why growth is a key priority. This is why we have got to work straightaway implementing planning reform and establishing the National Wealth Fund and Great British Energy. The approach of this government will centre on fostering good work. This government will reform employment support to offer more people the dignity and purpose of meaningful employment. We have begun supporting households with the cost of living by launching a Ministerial Taskforce on child poverty and updating the Low Pay Commission's remit to reflect the cost of living when making recommendations on the National Living Wage. Any further steps will be set out in due course.