Written questions by Campbell.

What estimate the Office for Financial Sanctions Implementation has made of any changes to the valuation of Libyan frozen assets in the past eighteen months.

Awaiting answer.

Pursuant to the Answer of 1 July to Question 13470, what guidance she has given the Listings Taskforce on (a) an outcome of their deliberations and (b) reporting their findings.

Awaiting answer.

Of people holding cash ISAs in 2024/2025, what estimate she has made of the proportion of the total number were in the £10,000 - £50,000 per annum salary range.

Awaiting answer.

Pursuant to WPQ 10566, whether she expects to receive a report from the Listings Taskforce.

The government established the Listings Taskforce to support businesses to list and grow in the UK. HM Treasury is working in partnership with the Office for Investment, and industry, to ensure the UK attracts the best and brightest businesses from around...

Pursuant to the answer of 11 June 2026 to WPQ 7383, what the recently delivered improvements to the Duty Reimbursement Scheme are.

The Duty Reimbursement Scheme (DRS) was launched in 2023 and uptake has increased significantly over the last two years. In 2025 the value of claims paid has exceeded by five times the total paid from the scheme’s launch up to the end of 2024. HMRC made i...

If she will hold discussions with the London Stock Exchange on the Companies intending to launch an initial public offering on the New York Exchange rather than London.

It is a commercial decision for individual firms to decide where to list. The government has established the Listings Taskforce to ensure the UK attracts the best and brightest businesses from the UK and around the world, to list on UK markets.

How much has been spent on the roll out of Making Tax Digital between its original inception and June 1st 2026.

I refer the honourable member to the answer provided in the response to PQ UIN 5601.

What assessment she has made of the potential impact of differing VAT policies for dine-in establishments and takeaway-only premises on small takeaway food businesses in coastal and tourist areas, including those in

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax, forecast to raise £189 billion in 2026/27. Hot takeaway food is subject to the 20 per cent standard rate of ...

What discussions he has held with the Northern Ireland Office on the impact of upfront customs duty payments on Northern Ireland car retailers bringing vehicles into Northern Ireland, in the context of longer repaym

HMRC continues to support industry, including car retailers, to maximise the use of the facilitations under the Windsor Framework. The UK Internal Market Scheme (UKIMS) can be used by authorised businesses to move eligible goods ‘not at risk’, without pay...

Pursuant to the Answer of 19 May to Question 1112, if she will hold discussions with the National Wealth Fund to establish what level of financial support can be made available to assist inward investment into rural

The National Wealth Fund (NWF) has a mandate to invest across the UK ensuring the benefits of its investments are felt in all four nations. It has a dedicated director based in Northern Ireland and opened a Belfast office in December 2024. NWF works colla...

If she will hold discussions with representatives of LINK on the roll out of banking hubs including villages and small towns in rural areas.

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, the Government understands the importance of banking services to communities, including those in rural areas, and is wo...

Whether the National Wealth Fund's promotion of rural broadband development in Northern Ireland will include financial support to inward investors.

The NWF invests on a commercial basis to address market gaps and crowd in private capital, including in digital and technologies. It has a dedicated director based in Northern Ireland to support its view of markets across the region and opened a Belfast o...

What discussions she has had with the banking sector on the rollout of banking hubs beyond the lifetime of this Parliament.

Treasury Ministers regularly engage with the banking sector on access to banking services, including the rollout of banking hubs. The Government understands the importance of access to in-person banking services for communities and high streets and is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. Importantly, this number is a floor, not a ceiling, and Cash Access UK will deliver a banking hub wherever LINK has recommended one. The Government keeps the effectiveness of current arrangements under review through regular engagement with industry and other stakeholders to ensure they meet the needs of people and communities.

Pursuant to WPQ 128052, whether she will maintain the free to use MTD software for taxpayers for the lifetime of this Parliament.

I refer the honourable member to the answer provided in the response to UIN 126551.

Pursuant to the Answer of 16 April 2026 to Question 126551, what steps she is taking to ensure that the merits of the HMRC approved software to the user are maintained for the remainder of this Parliament.

The Government has ensured a wide range of MTD-compatible software is available to support businesses of all budgets and sizes, and will continue to work closely with the software industry to ensure that Making Tax Digital (MTD) software meets the needs of taxpayers. Software providers must meet a clear set of criteria and Terms of Use for their products to be recognised as MTD-compatible. These include requirements on security, data protection and accessibility, as well as the ability to support core user journeys and portability of data. A taxpayer is not locked into a single MTD-compatible software product and can change provider at any time. As their business needs evolve over time, taxpayers may find alternative software becomes the most appropriate option for their circumstances. HMRC has published guidance to support taxpayers in finding the right software here: www.gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax

If she will make an assessment of the adequacy of the circumstances whereby senior citizens receive the Winter Fuel Allowance then are ineligible for the payment due to their level of income.

The Government announced in June 2025 that the Winter Fuel Payment eligibility will benefit a wider range of pensioners in England and Wales from winter 2025. Winter Fuel Payments are paid automatically to anyone who has not opted out of getting a payment, to ensure timely support for those who need it.Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered by HMRC through the tax system. Winter Fuel Payments are devolved in Scotland and Northern Ireland, however, the Scottish Government and Northern Ireland Executive have decided to mirror the recovery approach taken for England and Wales. The winter payment is automatically recovered by HMRC through PAYE for the vast majority of cases, or through their Self-Assessment return for the minority that pay tax that way. The amount recovered is equal to the full value of their payment. This approach applies across the UK, including in Northern Ireland.Anyone who expects their total income to exceed £35,000 can opt out of receiving future payments via GOV.UK, or through Social Security Scotland if they live in Scotland, and will not be subject to the charge. Opting out applies only to payments not yet made.

How many Credit Union Movement representative groups in Northern Ireland responded to the call for evidence on Credit Union Common Bond Reform proposals.

On 18 March, the government announced plans to reform the credit union common bond in Great Britain. Full details of the government’s plans have been published in a call for evidence response available on GOV.UK.The call for evidence only sought views on the common bond for credit unions in England, Wales, and Scotland. This is because responsibility for credit unions in Northern Ireland is a devolved matter for the Northern Ireland Executive. The Northern Ireland Executive launched its own consultation in 2025 to gather views on proposed reforms to modernise and strengthen the credit union sector in Northern Ireland.The government is a strong supporter of the mutual sector, including credit unions, and is working to support its growth in line with the manifesto commitment to double the size of the co‑operative and mutual sector. In line with devolution arrangements, this includes legislating for reforms in Great Britain while continuing to engage with the Northern Ireland Executive on credit union policy in Northern Ireland.

What assessment she has made of the potential impact of new artificial intelligence models on the risk of financial market manipulation.

The Government’s ambition is to make the UK a global leader in AI. Encouraging safe adoption is an essential part of realising that ambition. We will continue to work closely with regulators and industry to ensure innovation proceeds safely and responsibly and that any risks to financial markets are identified and mitigated. In particular, the Bank of England’s Financial Policy Committee (FPC) is responsible for identifying, monitoring and taking action to remove or reduce systemic risks to the UK financial system. The FPC’s April 2025 Financial Stability in Focus publication set out potential risks to financial stability that could result from increasing AI use, including in relation to market manipulation, and their response to these.

If she will ensure that HMRC approved software required for sole traders to make returns under the Making Tax Digital framework remains at no cost to the user for the remainder of this Parliament.

The government has worked closely with the software industry to ensure the availability of a broad range of MTD-compatible products to suit different needs and budgets. This includes free products supporting those with the simplest affairs, low-cost bridging software for those who prefer to continue using spreadsheets and more sophisticated products that integrate with other business software. Currently, there are more than 15 free products (excluding free trials) covering a range of different scenarios including bookkeeping, quarterly updates and end-of-year submissions.

What assessment has been made of the potential benefits derived to Northern Ireland people and businesses from the Belfast Office operational since December 2024.

HM Treasury has not made a standalone assessment of the benefits of the HMRC Belfast office, but having an operational presence in Belfast supports access to HMRC services, engagement with local businesses and stakeholders, and the effective administration of the tax system in Northern Ireland.