Written questions by Campbell.

Who she has had discussions with in the Northern Ireland Executive on the Credit Union Common Bond Reform Call for Evidence Response.

The call for evidence response on credit union common bond reform in Great Britain was published on 18 March 2026. The call for evidence itself ran from November 2024 to March 2025 and was open to all to submit responses. As credit union policy is devolved to Northern Ireland, the measures announced in the government’s response apply only to Great Britain. HM Treasury has kept the Northern Ireland Executive informed. The government has written to ministers in the Northern Ireland Executive to notify them of the legislative changes being taken forward in Great Britain. Treasury officials also engaged with counterparts in the Northern Ireland Executive during the call for evidence, and this engagement is continuing following publication of the response. These reforms will modernise the common bond framework, support the growth of the credit union sector, and help ensure that it can continue to deliver positive outcomes for members and communities across Great Britain.

If she will consider the potential merits of excluding hybrids cars from the Vehicle Excise Duty Expensive Car Supplement (a) after three years from the date of first registration and (b) when their resale value falls below £28,000.

The ECS applies to new petrol/diesel and hybrid cars with a list price of £40,000 or more, while as announced at Budget 2025, from 1 April 2026 the ECS will apply to new zero-emission cars with a list price of £50,000 or more which are first registered on or after 1 April 2025. The additional charge was introduced so that those who can afford to access the most expensive cars make a fair contribution. The Government continues to view the Expensive Car Supplement (ECS) as a suitable way of distinguishing the more luxury end of the new car market. Although average list prices of cars have increased since the ECS was introduced, nearly two-thirds of petrol, diesel and hybrid vehicles still fall below the £40,000 threshold. The Government annually reviews the rates and thresholds of taxes and reliefs, including Vehicle Excise Duty and the ECS, to ensure that they are appropriate and reflect the current state of the economy.

How many (a) basic rate and (b) higher rate tax payers there were in December (i) 2021 and (ii) 2025.

This information is not available on a monthly basis and figures for December cannot be provided. The number of individuals in the Income Tax rate bands, Basic and Higher rate, for tax years 2021 to 2022 and 2025 to 2026 is published in HMRC’s accredited official statistics. Updated forecasts are published in the OBR’s March 2026 Economic and fiscal outlook. https://assets.publishing.service.gov.uk/media/685a6bb541d77db4f68eb0c4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1772796009 Projected estimates for the 2025 to 2026 tax year in HMRC's statistics are based upon the 2022 to 2023 Survey of Personal Incomes using economic assumptions consistent with the OBR’s March 2025 Economic and Fiscal Outlook.

Pursuant to the answer of 17 July 2025 to 67306, what proportion of NWF's portfolio outside of London and the South-East is located in (a) the rest of England, (b) Scotland, (c) Wales and (d) Northern Ireland.

The National Wealth Fund (NWF) identifies investment opportunities across the UK and has dedicated directors in each of the four nations to support its view of markets across the country. Information on the geographic spread of NWF investments can be found in their 2025 Impact Report available on their website.

How much revenue was raised through business rates from charities operating commercial premises in the North East Combined Authority in 2024/25.

As Local Authorities are not required to report the business rates revenue they raise from different types of properties, the Government does not hold this data. More broadly, properties that are wholly or mainly used for a charitable purpose benefit from 80% business rates relief. Local Authorities can, at their discretion, top this up to 100% relief from business rates.

What assessment she has made of the impact of the Statement of Strategic Priorities for the National Wealth Fund in March 2025 on Northern Ireland.

The Strategic Plan sets out the National Wealth Fund’s ambition to accelerate place-based investment across all four nations of the UK. It has a dedicated director based in Northern Ireland, and opened a Belfast office in December 2024. The National Wealth Fund is already investing in Northern Ireland, for example in rural broadband development

Pursuant to the Answer of 27 November 2025 to WPQ 93664, whether any ongoing assessment is being made of the success of the take up campaign aimed at the 750,000 people who have not yet claimed their matured Child Trust Fund Savings Accounts.

The Government is committed to reuniting all young adults with their Child Trust Funds (CTF). HMRC works with CTF providers, industry representatives, and others to enable account owners to be aware of and trace their accounts. Regular HMRC press releases and messages on Facebook, Instagram and Snapchat are supplemented by targeted activities likely to appeal to the demographic. HMRC plans to expand its CTF communications by adding TikTok to its strategy, continuing work with UCAS, and maintaining regular social media activity. HMRC also provides a free tracing tool on Gov.uk to help people find their CTF provider (www.gov.uk/child-trust-funds/find-a-child-trust-fund) and has experienced a significant increase in its use this year.

When she expects to receive the report by the FCA into hidden commission costs connected with car purchase loan schemes.

The Government wants to see this issue resolved in an efficient and orderly way that provides certainty for consumers and firms. The Financial Conduct Authority (FCA), as the independent regulator, has consulted on proposals for a motor finance consumer redress scheme. The FCA has indicated that it will finalise the rules of the scheme by the end of March.

What estimate her Department has made of the change in the number of people who will be tax payers as a result of the freezing of personal allowances between 2024 and 2029.

The number of people forecast to pay Income Tax by marginal rate can be found in Table 3.19 of the Office for Budget Responsibility’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 The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028.

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.

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.

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