Written questions by Baldwin.

What assessment he has made of the potential impact of the Employment Rights Bill on the infrastructure sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill. This is available at:http://www.gov.uk/guidance/employment-rights-bill-impact-assessments.The majority of employees will benefit from new protections in the Bill and our assessment finds that workers in the low-paying sectors including retail, infrastructure sectors such as transport and storage, and some consumer goods manufacturing (e.g. food-items) will benefit the most from the Bill. Our assessment suggests that the Professional Services sector is unlikely to be disproportionately impacted by the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

What assessment he has made of the potential impact of the Employment Rights Bill on the professional services sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill. This is available at:http://www.gov.uk/guidance/employment-rights-bill-impact-assessments.The majority of employees will benefit from new protections in the Bill and our assessment finds that workers in the low-paying sectors including retail, infrastructure sectors such as transport and storage, and some consumer goods manufacturing (e.g. food-items) will benefit the most from the Bill. Our assessment suggests that the Professional Services sector is unlikely to be disproportionately impacted by the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

What assessment he has made of the potential impact of the Employment Rights Bill on the defence and security manufacturing sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill [http://www.gov.uk/guidance/employment-rights-bill-impact-assessments].The majority of employees will benefit from new protections in the Bill, however, our assessment finds that workers in the low-paying sectors including social care, hospitality, retail, and some manufacturing sectors such as the manufacture of food-items will benefit the most from the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

What assessment he has made of the potential impact of the Employment Rights Bill on the consumer goods sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill. This is available at:http://www.gov.uk/guidance/employment-rights-bill-impact-assessments.The majority of employees will benefit from new protections in the Bill and our assessment finds that workers in the low-paying sectors including retail, infrastructure sectors such as transport and storage, and some consumer goods manufacturing (e.g. food-items) will benefit the most from the Bill. Our assessment suggests that the Professional Services sector is unlikely to be disproportionately impacted by the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

On what dates the (a) Minister for Employment Rights, Competition and Markets and (b) Minister for Trade Policy and Economic Security has met with representatives from Stellantis.

My Department has had regular engagement with representatives of the automotive industry and automotive companies covering a wide range of automotive issues. I along with Secretary of State for Business and Trade have engaged with representatives from Stellantis.Neither the Minister for Employment Rights, Competition and Markets nor the Minister for Trade Policy and Economic Security have met with representatives from Stellantis since 5 July 2024.

What assessment he has made of the potential impact of the Employment Rights Bill on the advanced manufacturing sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill [http://www.gov.uk/guidance/employment-rights-bill-impact-assessments].The majority of employees will benefit from new protections in the Bill, however, our assessment finds that workers in the low-paying sectors including social care, hospitality, retail, and some manufacturing sectors such as the manufacture of food-items will benefit the most from the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

What assessment he has made of the potential impact of the Employment Rights Bill on the aerospace sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill [http://www.gov.uk/guidance/employment-rights-bill-impact-assessments].The majority of employees will benefit from new protections in the Bill, however, our assessment finds that workers in the low-paying sectors including social care, hospitality, retail, and some manufacturing sectors such as the manufacture of food-items will benefit the most from the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

What assessment he has made of the potential impact of the Employment Rights Bill on the automotive sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill [http://www.gov.uk/guidance/employment-rights-bill-impact-assessments].The majority of employees will benefit from new protections in the Bill, however, our assessment finds that workers in the low-paying sectors including social care, hospitality, retail, and some manufacturing sectors such as the manufacture of food-items will benefit the most from the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

What assessment he has made of the potential impact of the Employment Rights Bill on the (a) chemicals and (b) plastics sector.

On Monday 21 October, the Government published a comprehensive package of analysis on the impact of the Employment Rights Bill [http://www.gov.uk/guidance/employment-rights-bill-impact-assessments].The majority of employees will benefit from new protections in the Bill, however, our assessment finds that workers in the low-paying sectors including social care, hospitality, retail, and some manufacturing sectors such as the manufacture of food-items will benefit the most from the Bill.The Bill will also deliver wider benefits for the business environment by improving wellbeing, incentivising higher productivity, and creating a more level playing field for good employers. This could have a positive knock-on impact on productivity and growth.

What assessment he has made of the potential impact of Autumn Budget 2024 on the automotive sector.

The Budget’s announcements represent a vote of confidence in our automotive industry, enabling future jobs and growth.Over £2bn of capital and R&D funding to 2030 will support the latest research and development, accelerate commercial scale up, and unlock capital investment in zero emission vehicles, batteries and the wider supply chain.In addition, Government is investing £200m in 2025-26 to expand electric vehicle (EV) chargepoints, £120m for new electric van grants, and strengthening consumer incentives by widening the differentials in Vehicle Excise Duty First Year Rates between EVs and hybrids vs. internal combustion engine cars.

What assessment she has made of the potential impact of the Autumn Budget 2024 on the (a) number of family businesses and (b) employment levels within those businesses.

The Government inherited a difficult fiscal situation and so we are asking businesses to contribute to fixing the foundations and our public services. As part of the decisions made at Budget, the Government assessed the impact of measures introduced on businesses, including by size of business. The Government has protected the smallest businesses from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500. The Government also announced changes to inheritance tax, including reforms to business property relief (BPR). The Government has protected smaller family businesses from BPR changes, providing a very significant level of relief with the first £1 million of business assets continuing to receive 100% relief and then 50% thereafter. In 2021-22, the median value of assets qualifying for business property relief was £200,000, and 87 per cent of estates claimed for business property below £1 million. The Office for Budget Responsibility’s October 2024 forecast, which takes into account impacts from policy measures announced in the Budget, expects the employment level to increase from 33.1 million in 2024 to 34.3 million in 2029.

What assessment he has made of the potential impact of Autumn Budget 2024 on the aerospace sector.

The Budget confirmed £975m over 5 years to the Aerospace sector. This provides continued stability and confidence for industry to invest in long-term R&D projects – delivering economic growth, supporting high skilled jobs across all parts of the UK, and advancing aviation’s net zero transition. Between 2013 and 2030, industry and government will invest over £5bn developing transformational aircraft technology. Long-term R&D co-investment is a core pillar of the Aerospace Growth Partnership’s 2022 strategy, where the UK sector committed to invest at least £20bn of further private investment to 2040 and abate 125 MtCO2 of UK attributable global aviation CO2 emissions.

What assessment he has made of the potential impact of the Autumn Budget 2024 on the advanced manufacturing sector.

Advanced Manufacturing is vital to UK prosperity. The Autumn Budget awarded over £2.5bn towards advanced manufacturing, including £16m to continue the Made Smarter digitalisation programme for SMEs, £2bn towards the automotive sector, £975m to aerospace, and £520m for Life Sciences. Shortly before the budget, Advanced Manufacturing was announced as one of eight growth-driving sectors that will feature in Invest 2035: the UK’s modern industrial strategy. A targeted Advanced Manufacturing Sector Plan is currently being developed in partnership with business, devolved governments, regions, experts and a range of stakeholders. The Industrial Strategy will be published in spring 2025, aligned with the multi-year Spending Review.

What discussions he has had with representatives of hospices since the Autumn Budget 2024.

At the Autumn Budget 2024, we took necessary decisions to fix the foundations in the public finances, enabling the Spending Review settlement of a £22.6 billion increase in resource spending for the Department from 2023/24 outturn to 2025/26. These changes will be implemented in April 2025.The Department will set out further details on the allocation of funding for hospices in England for next year in due course.

What discussions he has had with representatives of health charities since the Autumn Budget 2024.

My Rt hon. Friend, the Secretary of State for Health and Social Care, meets regularly with external stakeholders on a variety of issues.

Communities and Local Government, what new financial support is available to local authorities affected by Storm Bert.

The impact of flooding, wherever it occurs, is traumatic for the communities impacted and I have great sympathy for all those affected. The government is ready to consider local authority requests for Bellwin Scheme support which can help with the reimbursement of immediate eligible costs for the local authorities affected by the recent storms, including storm Bert.

Food and Rural Affairs, how much he plans to allocate to the Farming in Protected Landscapes Fund in (a) 2025/26 and (b) 2026/27.

We will confirm plans for Farming in Protected Landscapes in 2025/26 in due course. The budget beyond 2025/26 is to be settled in phase 2 of the Spending Review.

Food and Rural Affairs, how much he plans to allocate to the Rural England Prosperity Fund in (a) 2025/26 and (b) 2026/27.

The Autumn Statement on 30 October confirmed Defra’s budgets for 2024-25 and 2025-26. Funding allocations for individual programmes for the next financial year will be determined in upcoming months through the department’s business planning exercise. The department is working closely with the Ministry of Housing, Communities and Local Government and will update on the Rural England Prosperity Fund in due course.

With reference to point 28 of Table 5.1 of the Autumn Budget 2024, published on 30 October 2024, HC 295, whether unmarried couples will be liable for inheritance tax on Death-in-Service benefits over £325,000 payable on a death before retirement age.

As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposes.The inheritance tax treatment of death-in-service depends on where the relevant funds are held and how they are paid out. Some types of schemes make death-in-service payments from a group life insurance policy held in trust and therefore not within the scope on that basis. Whilst other (often defined benefit) schemes will make death in service payments as a pension lump sum, which will be in scope.This change will ensure that there is consistent tax treatment, regardless of whether the scheme is discretionary or non-discretionary. For example, benefits from non-discretionary defined benefit schemes, such as the NHS, are already within the scope of inheritance tax.All estates have a minimum nil-rate band of £325,000. In addition to this, an estate may qualify for up to £175,000 of residence nil-rate band, where the deceased is passing on a qualifying residence to their direct descendants. This means that qualifying estate can pass on up to £500,000 before any Inheritance Tax will be due, regardless of whether the deceased was married or unmarried when they died.

What reforms she is considering to the eligibility rules for free school transport.

I refer the hon. Member for West Worcestershire to the answer of 4 November 2024 to Question 901015.