Written questions by Poynton.

If she will make an assessment of the potential merits of supporting access to second-hand battery electric vehicles through reduced benefit-in-kind taxation on used electric cars.

The Government is fully committed to the transition to electric vehicles and a strong second-hand market for EVs plays an important role in this. The Company Car Tax regime helps support the used electric vehicle markets, where electric company cars are sold after the end of their lease.The majority of cars are bought in the UK’s second hand markets. At Autumn Budget the Government announced new Company Car Tax rates for 2028-29 and 2029-30 which will maintain very generous incentives to support electric vehicle take-up, and therefore the entry of electric vehicles into the second-hand market.

What steps she is taking to introduce e-invoicing in the UK.

Many businesses and public bodies already use e-invoicing in the UK. As announced at Budget 24, HMRC and DBT have run a joint consultation on promoting e-invoicing among UK businesses and the private sector. This consultation closed on 7 May and the government will publish a summary of responses and update on the next steps following this consultation in due course.

Whether her Department has made an assessment of the potential merits of e-invoicing for improving tax administration and collection.

Following the Chancellor’s announcement at Budget 24, HMRC and DBT have run a joint consultation on promoting e-invoicing among UK businesses and the private sector. This consultation closed on 7 May and the government will publish a summary of responses and update on the next steps following this consultation in due course. As part of HMRC’s work on e-invoicing the department will consider the potential merits of e-invoicing for improving tax administration and collection.

How much consequential funding the Scottish Government receives for Home Building Funds and the Land and Infrastructure Funds, broken down by spending type.

The Barnett formula applies to all increases or decreases to Departmental Expenditure Limits (DEL). Whenever UK Government departmental budgets change, the Barnett formula is applied in the usual way, as set out in the Statement of Funding Policy. It is for the devolved governments to allocate their Barnett-based funding as they see fit, and they are accountable to the devolved legislatures for those decisions. The published Block Grant Transparency document provides a detailed breakdown of how the block grants are calculated. The most recent report was published in July 2023: https://www.gov.uk/government/publications/block-grant-transparency-july-2023