Written questions by Stafford.

Whether she (a) is taking steps to reduce fuel duty and (b) has considered halving fuel duty to help reduce the cost of living.

The Government has already taken action on fuel affordability at the pump. At Budget 2025, the Government extended the 5p-per-litre cut for a further five months, until the end of August this year. The Government has also cancelled the increase in line with inflation for 2026/27. Instead, rates will only gradually return to early 2022 levels by March 2027. Since Autumn Budget 2024, the Government's decisions to freeze fuel duty will save the average motorist over £90. Fuel duty raises approximately £24 billion each year, where this revenue helps fund the vital public services and infrastructure that people across the UK expect. As with all taxes, the Government keeps fuel duty under review.

What discussions her Department has had with LINK to ensure that banking hubs continue to accept cheques.

The Government recognises that cheques remain an important payment method for some people. Decisions on whether cheque deposits are accepted and processed through Post Office counters in banking hubs are commercial matters for individual banks, based on their arrangements with the Post Office and Cash Access UK, which operates banking hubs. A significant number of retail banks continue to accept cheque depositing services through these counters. Where cheque depositing is not available at a banking hub counter, customers continue to have alternative options to pay in cheques, including at bank branches, by post, or digitally via mobile banking apps using cheque imaging technology. Where banks have taken commercial decisions to change how they accept cheque deposits, they are expected to consider the needs of customers in vulnerable circumstances and to ensure alternative routes remain available. The Government continues to engage with the banking industry to improve the consistency and functionality of services provided through banking hubs, including through recent discussions with banks, Cash Access UK and UK Finance.

Whether she has made a comparative assessment of the financial impact of business rates increases on (a) pubs and (b) retail businesses.

I refer the hon. Member to the answer given to UIN 101363.

What assessment her Department has made of the potential impact of alcohol duty increases on 1 February 2025 on revenue from alcohol duty receipts.

Alcohol duty receipts for the period March 2025 to October 2025, following the February 2025 rate increase, totalled £7.8 billion, down 4.5% from the same period in 2024 when receipts totalled £8.1 billion. This is driven by an underlying fall in alcohol consumption. Likely factors causing this decline, as identified in the Office for Budget Responsibility's Economic and Fiscal Outlook report published in November 2025, are a growing trend of alcohol moderation and a response to higher prices, as well as a potential impact from demographic changes. You can find the report here: https://obr.uk/economic-and-fiscal-outlooks/ New forecasts for alcohol duty have been produced for Autumn Budget 2025, as shared in the Office for Budget Responsibility's Economic and Fiscal Outlook.

If she will revise forward-looking forecasts for revenue from alcohol duty.

Alcohol duty receipts for the period March 2025 to October 2025, following the February 2025 rate increase, totalled £7.8 billion, down 4.5% from the same period in 2024 when receipts totalled £8.1 billion. This is driven by an underlying fall in alcohol consumption. Likely factors causing this decline, as identified in the Office for Budget Responsibility's Economic and Fiscal Outlook report published in November 2025, are a growing trend of alcohol moderation and a response to higher prices, as well as a potential impact from demographic changes. You can find the report here: https://obr.uk/economic-and-fiscal-outlooks/ New forecasts for alcohol duty have been produced for Autumn Budget 2025, as shared in the Office for Budget Responsibility's Economic and Fiscal Outlook.

Whether the Government plans to provide (a) additional support (b) exemptions and (c) simplified alternatives for small businesses and landlords to comply with Making Tax Digital requirements without the need for specialist accounting expertise.

Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now. HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords.  The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs. HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available. Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.

What assessment the Government has made of the (a) costs, (b) administrative burdens, (c) the risk of being forced to close and (d) other impacts as a result of Making Tax Digital for Income Tax on sole traders and landlords with low turnover.

Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now. HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords.  The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs. HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available. Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.

If the Government will make an assessment of the potential merits of retaining the option for small low-income businesses and landlords to continue submitting an annual Self Assessment Tax Return on paper instead of requiring full Making Tax Digital submissions.

Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now. HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords.  The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs. HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available. Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.

What assessment she has made of the potential impact of a lower business rates multiplier for pubs on levels of investment.

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.In April 2026, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000. This permanent tax cut will ensure that eligible properties, including pubs, benefit from much-needed certainty and support.The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context, into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.Ahead of the new multipliers being introduced, the Government prevented RHL business rates relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. Under the previous Government, RHL relief was due to end entirely in April 2025, and so by extending it, the Government has saved the average pub, with a ratable value of £16,800, over £3,300.

What plans her Department has to review the future of the fuel duty freeze.

At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The temporary 5p cut is scheduled to expire in March 2026. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.

If she will make an assessment of the potential impact on household costs in the event that the freeze on fuel duty is lifted in the November budget.

At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The temporary 5p cut is scheduled to expire in March 2026. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.

What assessment the Government has made of the effect on rural and elderly populations of increasing reliance on online banking.

The Government understands the importance of face-to-face banking to communities, high streets and rural areas and is committed to championing sufficient access, including for older and digitally excluded customers. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open. While branch closures are commercial decisions for banks, Financial Conduct Authority guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place reasonable alternatives. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Firms are not able to close cash facilities, including bank branches, until any additional cash services identified as needed in the relevant assessment are available. Customers can access everyday banking services in a range of ways that suit their needs. This includes telephone banking, digital channels such as mobile or online banking and in person via bank branches and banking hubs. This mix of options helps ensure that people, particularly those who are less digitally engaged, can continue to manage their money confidently and securely. The Post Office plays a key role in supporting access to banking services. Under the Banking Framework, a commercial agreement between the Post Office and 30 banking firms, personal and business customers can withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements. While there has been a decline in overall cheque volumes, they continue to be used by many individuals, charities and businesses. In addition to traditional deposit methods, cheques can also be deposited digitally via mobile apps using cheque imaging technology. Beyond banking hubs and Post Office services, some banks provide further points of access through initiatives like pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports these initiatives.

What discussions the Government has had with Lloyds Bank on (a) the closure of branches in (i) Haslemere, (ii) Petersfield, and (iii) Godalming and (b) the effect of those closures on local communities.

The Government understands the importance of face-to-face banking to communities, high streets and rural areas and is committed to championing sufficient access, including for older and digitally excluded customers. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open. While branch closures are commercial decisions for banks, Financial Conduct Authority guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place reasonable alternatives. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Firms are not able to close cash facilities, including bank branches, until any additional cash services identified as needed in the relevant assessment are available. Customers can access everyday banking services in a range of ways that suit their needs. This includes telephone banking, digital channels such as mobile or online banking and in person via bank branches and banking hubs. This mix of options helps ensure that people, particularly those who are less digitally engaged, can continue to manage their money confidently and securely. The Post Office plays a key role in supporting access to banking services. Under the Banking Framework, a commercial agreement between the Post Office and 30 banking firms, personal and business customers can withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements. While there has been a decline in overall cheque volumes, they continue to be used by many individuals, charities and businesses. In addition to traditional deposit methods, cheques can also be deposited digitally via mobile apps using cheque imaging technology. Beyond banking hubs and Post Office services, some banks provide further points of access through initiatives like pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports these initiatives.

What measures are in place to protect older and non-digital customers from losing access to in-person banking following Lloyds Bank branch closures.

The Government understands the importance of face-to-face banking to communities, high streets and rural areas and is committed to championing sufficient access, including for older and digitally excluded customers. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open. While branch closures are commercial decisions for banks, Financial Conduct Authority guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place reasonable alternatives. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Firms are not able to close cash facilities, including bank branches, until any additional cash services identified as needed in the relevant assessment are available. Customers can access everyday banking services in a range of ways that suit their needs. This includes telephone banking, digital channels such as mobile or online banking and in person via bank branches and banking hubs. This mix of options helps ensure that people, particularly those who are less digitally engaged, can continue to manage their money confidently and securely. The Post Office plays a key role in supporting access to banking services. Under the Banking Framework, a commercial agreement between the Post Office and 30 banking firms, personal and business customers can withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements. While there has been a decline in overall cheque volumes, they continue to be used by many individuals, charities and businesses. In addition to traditional deposit methods, cheques can also be deposited digitally via mobile apps using cheque imaging technology. Beyond banking hubs and Post Office services, some banks provide further points of access through initiatives like pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports these initiatives.

What steps the Government is taking to ensure continued access to (a) cheque deposits and (b) other essential banking services for customers affected by branch closures.

The Government understands the importance of face-to-face banking to communities, high streets and rural areas and is committed to championing sufficient access, including for older and digitally excluded customers. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open. While branch closures are commercial decisions for banks, Financial Conduct Authority guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place reasonable alternatives. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Firms are not able to close cash facilities, including bank branches, until any additional cash services identified as needed in the relevant assessment are available. Customers can access everyday banking services in a range of ways that suit their needs. This includes telephone banking, digital channels such as mobile or online banking and in person via bank branches and banking hubs. This mix of options helps ensure that people, particularly those who are less digitally engaged, can continue to manage their money confidently and securely. The Post Office plays a key role in supporting access to banking services. Under the Banking Framework, a commercial agreement between the Post Office and 30 banking firms, personal and business customers can withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements. While there has been a decline in overall cheque volumes, they continue to be used by many individuals, charities and businesses. In addition to traditional deposit methods, cheques can also be deposited digitally via mobile apps using cheque imaging technology. Beyond banking hubs and Post Office services, some banks provide further points of access through initiatives like pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports these initiatives.

Whether the Government plans to require banks to maintain (a) Post Office facilities, (b) local banking hubs and (c) alternative physical banking services such when branches are closed.

The Government understands the importance of face-to-face banking to communities, high streets and rural areas and is committed to championing sufficient access, including for older and digitally excluded customers. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open. While branch closures are commercial decisions for banks, Financial Conduct Authority guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place reasonable alternatives. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Firms are not able to close cash facilities, including bank branches, until any additional cash services identified as needed in the relevant assessment are available. Customers can access everyday banking services in a range of ways that suit their needs. This includes telephone banking, digital channels such as mobile or online banking and in person via bank branches and banking hubs. This mix of options helps ensure that people, particularly those who are less digitally engaged, can continue to manage their money confidently and securely. The Post Office plays a key role in supporting access to banking services. Under the Banking Framework, a commercial agreement between the Post Office and 30 banking firms, personal and business customers can withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements. While there has been a decline in overall cheque volumes, they continue to be used by many individuals, charities and businesses. In addition to traditional deposit methods, cheques can also be deposited digitally via mobile apps using cheque imaging technology. Beyond banking hubs and Post Office services, some banks provide further points of access through initiatives like pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports these initiatives.

Whether she has had discussions with the Financial Conduct Authority on improving guidance for debt purchasers on responding to disclosures of consumer vulnerability.

The Financial Conduct Authority (FCA) is responsible for the regulation of firms carrying out debt purchasing activities in respect to credit or consumer hire agreements. The FCA expects that these firms treat customers fairly, including those in vulnerable circumstances. Under the FCA’s Consumer Duty, firms are required to take steps to identify and respond to signs of vulnerability, support customers to disclose their needs, and make them aware of available assistance.In March 2025, the FCA published examples of good and poor practice, identifying areas for improvement in how firms deliver good outcomes for customers in vulnerable circumstances. When an Individual Voluntary Arrangement (IVA) is completed, it is the responsibility of the Insolvency Practitioner to inform Credit Reference Agencies (CRAs) of the completion. Additionally, debt purchasers who report to CRAs are expected to update the credit information they provide to reflect payments made towards debts that formed parts of the IVA. CRAs also receive public data on IVAs from the Individual Insolvency Register, which is maintained by the Insolvency Service, and retain this information for six years from the date the IVA was approved.

What assessment she has made of the adequacy of regulatory oversight of debt purchasing companies in ensuring that credit reference data is updated promptly following the completion of an Individual Voluntary Arrangement.

The Financial Conduct Authority (FCA) is responsible for the regulation of firms carrying out debt purchasing activities in respect to credit or consumer hire agreements. The FCA expects that these firms treat customers fairly, including those in vulnerable circumstances. Under the FCA’s Consumer Duty, firms are required to take steps to identify and respond to signs of vulnerability, support customers to disclose their needs, and make them aware of available assistance.In March 2025, the FCA published examples of good and poor practice, identifying areas for improvement in how firms deliver good outcomes for customers in vulnerable circumstances. When an Individual Voluntary Arrangement (IVA) is completed, it is the responsibility of the Insolvency Practitioner to inform Credit Reference Agencies (CRAs) of the completion. Additionally, debt purchasers who report to CRAs are expected to update the credit information they provide to reflect payments made towards debts that formed parts of the IVA. CRAs also receive public data on IVAs from the Individual Insolvency Register, which is maintained by the Insolvency Service, and retain this information for six years from the date the IVA was approved.

What assessment she has made of the adequacy of mobile banking services in towns where there is no permanent banking hub.

Banking has changed significantly in recent years with customers benefitting from the ease and convenience of remote banking. However, the Government understands the importance of face-to-face banking to communities and high streets and is committed to championing sufficient access for all. That is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament with more than 240 hubs announced so far, and more than 180 already open. Decisions on the location of banking hubs are made independently by LINK, the operator of the UK’s largest ATM network, through an access to cash assessment. LINK assesses a community's access to cash needs when a cash service, such as a bank branch closes, or if LINK receives a request from a community. This assessment may lead to a recommendation for the establishment of a banking hub in that community. Any member of the public can submit a community request for an access to cash review in their area via LINK's website. Some banks choose to provide further points of access to banking in a way they think is best for their customers, such as through community banking services via pop-ups in community centres and libraries, or operate mobile banking vans to serve more remote areas. The Post Office Banking Framework also allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Customers can therefore access everyday banking services in a variety of ways, including telephone banking, digital channels such as mobile or online banking and in person via bank branches, banking hubs and the Post Office.

What assessment she has made of the potential impact of the 2023 changes to VAT on gym memberships on independent gyms.

In 2023, the courts decided that sports and leisure services supplied by local authorities are non-business activities and are not subject to VAT. There was no change in the VAT treatment of gym membership. However, before the change was implemented for local authority services, HMRC analysed in detail the relevant economic circumstances of the sports and leisure sector, and the conclusion was that removing the requirement to charge VAT on local authority sports and leisure activities would not significantly distort competition in the sector, partly because the sector was already subject to significant structural variations for reasons not confined to tax or VAT. Following the 2023 change, HMRC held a series of positive meetings with stakeholders from the sector to address any concerns or questions that they had about the change.