Written questions by Campbell.

If she will she hold discussions with the Northern Ireland Executive on the potential impact of Making Tax Digital on home-based childcare providers in Northern Ireland.

HM Treasury ministers and officials engage regularly with the Northern Ireland Executive. Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for Income tax from April 2026. The government will monitor the impact of Making Tax Digital (MTD) for Income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for Income Tax. Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

When she plans to respond to correspondence from the hon. Member for East Londonderry of 13 January 2026 on an outstanding tax issue from September 2024.

The correspondence from the hon. Member for East Londonderry was transferred from HM Treasury to HMRC. HMRC responded on 2 February.

Whether the National Wealth Fund's strategic plan of investment will be allocated in all areas of the United Kingdom.

The National Wealth Fund's Strategic Plan sets out its ambition to accelerate place-based investment across all four nations of the UK, and it has dedicated directors in each nation to support this. The National Wealth Fund will continue to work closely with devolved governments and local leaders to help accelerate project delivery and drive regional growth.

How much on average was invested in Government Bonds by Retail Investors in January (a) 2023 and (b) 2025.

HM Treasury does not hold data on the average amounts invested in gilts by retail investors; however, the government welcomes participation from a broad and diverse range of gilt market investors, including retail buyers.The Office for National Statistics publishes aggregate holdings in government bonds by different investors, which can be found using the following link - https://www.ons.gov.uk/releases/ukeconomicaccountsjulytoseptember2025

What assessment she has made of the potential impact of changes to employer National Insurance contributions on the hospitality sector in Northern Ireland.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.The Government protected the smallest hospitality businesses from recent changes to employer National Insurance by increasing the Employment Allowance to £10,500.Wider business support is devolved in Northern Ireland and is the responsibility of the Northern Ireland Executive. The Northern Ireland Executive’s Spending Review settlement for 2025-26 is the largest in real terms of any settlement since devolution and they receive over 24% more funding per person than equivalent UK Government spending in the rest of the UK in all years of the Spending Review 2025 period (2025-26 to 2028-29).

How many households were in receipt of Tax-Free Childcare in each constituency in Northern Ireland in July 2025.

The number of families with a used Tax Free Childcare account in 2024-25 each constituency in Northern Ireland is published in the Table 12 of The Tax Free Childcare Official Statistics: https://www.gov.uk/government/collections/tax-free-childcare-quarterly-statistics This information is only available on an annual basis. Monthly figures are not available.

If she will review the adequacy of the 7.75% rate of interest chargeable on unpaid income tax after each January deadline.

Late payment interest is charged whenever tax is paid late or paid where amounts have been overpaid.The interest charged ensures people aren’t encouraged to overpay their tax to secure a higher interest rate than available commercially. It also ensures those paying late don’t get an unfair advantage over those paying on time.The rates operated by HMRC are linked to the Bank of England Base Rate, with late payment interest set at Base Rate +4% and repayment interest set at Base Rate – 1%.The rates of interest operated by HMRC are set in legislation following consultation with stakeholders. HMRC does not charge or pay interest for a commercial purpose.

On how many occasions were calls to HMRC ended before the caller was connected, during January (a) 2022, (b) 2023, (c) 2024 and (d) 2025.

Every year, HMRC answers millions of calls. HMRC has published monthly telephony performance data which covers the requested time period. It can be found here: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports This data includes information about the number of calls received, the number of customers who wanted to speak to an adviser and the proportion of callers that got through to an adviser (adviser attempts handled – AAH). There are several reasons why somebody calling HMRC may not speak to an adviser – the customer may have had their query answered by HMRC’s recorded messages, they may have found the information they require online or they may have decided to call back another time. Improving day-to-day performance is a key priority for HMRC. HMRC are taking steps to make sure more of their services are digital. HMRC online services and the HMRC app are convenient to access and receive high customer satisfaction ratings. As more people use HMRC online services, advisers are freed up to support those with more complex queries and those who are digitally excluded.

When will she respond to the correspondence dated 9 October 2025 from the Hon. Member for East Londonderry.

A response to the hon. Member for East Londonderry was sent on 19 January 2026.

How many of the matured Child Trust Fund accounts which were unclaimed in September 2025 have since been claimed.

HMRC does not hold monthly data on the status Child Trust Fund account holders, therefore the requested breakdowns cannot be provided.

What was the approximate value of the 758,000 matured but unclaimed Child Trust Fund accounts as of September 2025.

The value of funds held in matured Child Trust Fund accounts that have not been claimed or transferred to an ISA can be found in the Child Trust Fund tables of the Annual Savings Statistics. The latest published data is up to 5 April 2025.https://www.gov.uk/government/statistics/annual-savings-statistics-2025

If she will make an assessment of the viability over the next five years of existing banking hubs.

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, the Government understands the importance of face-to-face banking to communities and is committed to ensuring sufficient access for customers. The Government recognises the role that banking hubs play in supporting communities’ access to cash and basic banking services. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Banking hubs were developed by the financial services sector in the context of legislation to protect access to cash under the Financial Services and Markets Act 2023. Banking hubs are delivered and funded by industry through Cash Access UK (CAUK), which oversees the rollout and operation of hubs. LINK, as the operator of the UK’s largest ATM network, assesses local access needs following a branch closure or a community request, and where additional services are required, CAUK provides a suitable shared solution, such as a deposit service or banking hub, for cash users in that community. The future viability of banking hubs depends on ongoing commercial agreements between participating banks and on consumer demand for in-person banking services. The Financial Services and Markets Act 2023 gives the Financial Conduct Authority powers to ensure reasonable access to cash, and the Government continues to work closely with industry and regulators to monitor delivery.

What estimate has been made of the number of people paying (a) basic rate, (b) higher rate, and (c) additional rate of Income Tax between 2020 and 2025.

The number of individuals in each of the three main Income Tax rate bands from 2020 to 2025 is published in Table 2.1 of HMRC’s Accredited official statistics. Updated forecasts are published in Table 3.19 of the OBR’s November 2025 Economic and fiscal outlook, linked below: https://assets.publishing.service.gov.uk/media/685a6be4454906840a44d5bb/Table_2.1_Number_of_individual_Income_Tax_Payers.ods https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1765817494 The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028.

If she will consider changing air passenger duty on all passengers so that higher duty is levied on those who fly more frequently.

The distance-band structure of Air Passenger Duty (APD) already ensures that those who fly furthest, in the greatest comfort, pay the most. Similarly, given APD is charged on all UK-departing flights, those who fly most often pay more.

What was the total in duty deferment accounts that HMRC received in the calendar year 2024 via customs duties collected as a result of trade between GB and NI affected by the Windsor Framework.

HMRC does not hold the information in the format requested.

How she will notify SMEs that their bank is a designated bank under any scheme set up to ensure customers that are rejected for finance approval can be matched with alternatives who will offer support.

The Bank Referral Scheme is an initiative dating back to 2014, which requires major lenders (designated banks) to refer SME customers that they reject for finance, with the SMEs’ permission, to finance platforms that can match the SME with alternative finance providers, in order to improve access to finance. In the interests of public transparency, the Treasury is required under the law to publish a list of banks designated under the Scheme. The list of currently designated banks can be found at: https://www.gov.uk/government/publications/designation-of-banks-and-finance-platforms-for-finance-platforms-regulations/notice-of-designation-small-and-medium-sized-business-finance-platforms-regulations-2015 Under the existing regulations, SMEs also learn about their bank’s involvement in the Scheme as the law requires the bank to ask the SME whether they agree to their information being provided to finance platforms under the Scheme, in order to try and match the SME with alternative finance. On 27th October, the Government launched a consultation and call for evidence on the Bank Referral Scheme, inviting views on a range of issues and proposals aimed at better facilitating SME access to finance through the Scheme, including on bank designations and improving awareness of the Scheme. The consultation sets out that, at a minimum, the Government intends to improve its own information resources on the Scheme. It also explains that the Government is considering whether it would be beneficial for more information on the Scheme to be made readily available to SMEs earlier, when they are considering external finance, regardless of whether they have already applied and been rejected. The consultation is due to close on 22 December. The Government will set out its position on any changes to the Scheme in due course.

With reference to the Financial Conduct Authority's press release entitled FCA sets out landmark package to boost UK investment culture, published on 8 December 2025, whether she plans to provide additional support for those reforms.

The Government wants to see more people benefit from the higher returns and long-term financial resilience that investing can provide. That is why the Chancellor has set out a series of bold measures to get Britain investing again, including the reforms to ISAs announced at Autumn Budget.In that context, the Government welcomes the Financial Conduct Authority’s (FCA) publication of final rules for the new Consumer Composite Investment regime. This will deliver tailored and flexible disclosure to support investors in their decision making, and will come into force from April 2026.In addition, the Government is working closely with the FCA to launch a system of targeted support in early April 2026 to increase the support available to consumers. On 11 December, the Government confirmed it will be taking forward legislation to implement targeted support and the FCA published a policy statement setting out near-final rules for the regime.Furthermore, the Government and FCA are working closely with the industry-led initiatives to promote the benefits of investing to the public, and to reform how firms talk about the risks and benefits of investing. Combined, these measures aim to support a thriving retail investment culture.

Pursuant to the answer of 4 December 2025 to WPQ 95612, whether the (a) new style and (b) old style State Pension payable in 2027 where both categories have a gross income of £13,000 as a result of the old style pension recipient having a small personal pension will be precluded from paying income tax.

As I set out in my answer to WPQ 95612, the Chancellor has said that over this Parliament those whose only income is the basic or new State Pension without any increments will not have to pay income tax. The government will set out more details next year.

Approximately how many people have become tax payers since the £12,570 personal allowance was frozen in 2022.

The number of people forecast to pay tax by marginal rate can be found in Table 3.19 in the OBR’s November 2025 Economic and fiscal outlook – detailed forecast tables: receipts, linked below: https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1764165511

What estimate she has made of the difference in annual net income during 2027 for people whose total gross income is £13,000 composed of (a) only the new State Pension, and (b) a basic State Pension plus a personal pension.

As the Chancellor has said, over this Parliament those whose only income is the basic or new State Pension without any increments will not have to pay income tax. As announced at the Budget, the government will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28. The government will set out more detail next year.