Written questions by Morgan.

What steps she is taking to reduce the processing time for appeals against the rateable value of non-domestic properties.

Dealing with cases in a timely and efficient manner is an absolute priority for the VOA. The VOA will always clear cases as quickly as it can, and prioritises those cases where customers are facing financial hardship. The VOA continues to meet its statutory deadlines on Check and Challenge, clearing 100% of Check cases within its 12-month deadline (75% of which were cleared within three months). The VOA is clearing 99% of Challenge cases within its 18-month deadline. Those not cleared are cases where the VOA has agreed an extension with the ratepayer or their agent. The VOA carefully forecasts and monitors changes in demand across the Agency and flexes resources to meet customer need. This includes moving specialist surveyor resource around the Agency.

What assessment she has made of the potential impact of changes to rateable values on non-domestic properties occupied by town and parish councils.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

What assessment she has made of the effectiveness of the Valuation Office Agency’s valuation method for small independent hotels.

We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.

What assessment her Department has made of the potential impact on access to banking services of Lloyds Banking Group’s decision to discontinue cheque deposit services at Post Offices from 31 December 2025.

The Government recognises the important role the Post Office plays in providing essential banking services, particularly in rural areas. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance and pay bills at thousands of Post Office branches across the UK. Furthermore, the Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office. 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. Customers continue to have other options for paying in cheques, whether at local bank branches, by post, or digitally via mobile apps using cheque imaging technology. I have discussed this with Lloyds, who assure me customers are able to use freepost to deposit cheques without needing to travel, where branch or digital options are not suitable.

What discussions her Department has held with Lloyds Banking Group regarding its decision to remove cheque deposit services from Post Offices under Banking Framework 4.

The Government recognises the important role the Post Office plays in providing essential banking services, particularly in rural areas. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance and pay bills at thousands of Post Office branches across the UK. Furthermore, the Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office. 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. Customers continue to have other options for paying in cheques, whether at local bank branches, by post, or digitally via mobile apps using cheque imaging technology. I have discussed this with Lloyds, who assure me customers are able to use freepost to deposit cheques without needing to travel, where branch or digital options are not suitable.

What steps her Department is taking to ensure access to cheque deposit services in rural areas.

The Government recognises the important role the Post Office plays in providing essential banking services, particularly in rural areas. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance and pay bills at thousands of Post Office branches across the UK. Furthermore, the Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office. 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. Customers continue to have other options for paying in cheques, whether at local bank branches, by post, or digitally via mobile apps using cheque imaging technology. I have discussed this with Lloyds, who assure me customers are able to use freepost to deposit cheques without needing to travel, where branch or digital options are not suitable.

What steps she is taking to ensure insurers do not use litigation to prevent small business policyholders from making claims.

The Financial Conduct Authority (FCA), as the independent regulator for financial services, sets the conduct standards required of insurance firms. This includes rules requiring insurers to handle claims fairly and promptly. With respect to business interruption claims linked to Covid-19, the Supreme Court published its final judgment in the FCA test case in January 2021. At the time of the judgment, the FCA set out its expectation that insurers should communicate to all impacted policyholders what the judgment meant for their claim and that insurers should move quickly to resolve claims as determined by the judgment, making interim payments wherever possible. It is important to note that the FCA court case did not cover all potential issues with business interruption policies but aimed to provide certainty to as many policyholders as possible. The FCA, as the independent regulator, has robust powers to take action where firms do not appear to be meeting their expectations and treating their customers fairly.

What assessment her Department has made of the potential impact of the March 2026 limitation deadline on unresolved Covid-19 Business Interruption claims.

The Financial Conduct Authority (FCA), as the independent regulator for financial services, sets the conduct standards required of insurance firms. This includes rules requiring insurers to handle claims fairly and promptly. With respect to business interruption claims linked to Covid-19, the Supreme Court published its final judgment in the FCA test case in January 2021. At the time of the judgment, the FCA set out its expectation that insurers should communicate to all impacted policyholders what the judgment meant for their claim and that insurers should move quickly to resolve claims as determined by the judgment, making interim payments wherever possible. It is important to note that the FCA court case did not cover all potential issues with business interruption policies but aimed to provide certainty to as many policyholders as possible. The FCA, as the independent regulator, has robust powers to take action where firms do not appear to be meeting their expectations and treating their customers fairly.

If she will work with the Financial Conduct Authority to issue guidance to insurers on the resolution of Covid-19 Business Interruption claims not resolved when the limitation deadline is reached.

The Financial Conduct Authority (FCA), as the independent regulator for financial services, sets the conduct standards required of insurance firms. This includes rules requiring insurers to handle claims fairly and promptly. With respect to business interruption claims linked to Covid-19, the Supreme Court published its final judgment in the FCA test case in January 2021. At the time of the judgment, the FCA set out its expectation that insurers should communicate to all impacted policyholders what the judgment meant for their claim and that insurers should move quickly to resolve claims as determined by the judgment, making interim payments wherever possible. It is important to note that the FCA court case did not cover all potential issues with business interruption policies but aimed to provide certainty to as many policyholders as possible. The FCA, as the independent regulator, has robust powers to take action where firms do not appear to be meeting their expectations and treating their customers fairly.

What assessment her Department has made of the potential impact of the Autumn Budget 2025 measures on VAT on private hire vehicles on (a) people with disabilities and (b) older people.

Private hire vehicle (PHV) services provided by VAT-registered businesses are, and always have been, subject to the standard rate of VAT (20%). The Government’s announcement at Autumn Budget 2025 puts an end to the exploitation of a VAT administration scheme, designed for the tour operator sector, by a small number of large private hire vehicle operators seeking to pay a lower rate of VAT than others. This won’t affect smaller operators outside London whose drivers contract directly with passengers, or black cabs, neither of which have attempted to exploit this scheme. By making sure all operators pay their fair share, the Government expects to raise around £700m of tax revenue each year that it believes should already be being paid. Protecting this revenue is part of the Government’s tax reforms which have enabled us to protect payslips, cut energy bills and reduce borrowing.

How much money from speeding fines has been paid into the Consolidated Fund in each of the past 10 years.

Individual public bodies are responsible for detailed record-keeping of any funds surrendered to the Consolidated Fund and are not required to share this data with HM Treasury.

How much money from the Consolidated Fund was spent on (a) road maintenance and (b) road policing in each of the past 10 years.

The Consolidated Fund is a central funding account and does not track spending by individual service area. Spending by departments is managed and recorded through departmental budgets (using set budgeting rules) and published in Annual Reports and Accounts.

What assessment she has made of the adequacy of legislation regarding VAT and the NHS following the First-tier Tribunal's ruling in the case of Isle of Wight NHS Trust v HMRC [2025] UKFTT 1114 (TC).

The government is carefully considering the impact of the Isle of Wight decision on the VAT treatment of the supply of temporary medical staff. HMRC will publish updated guidance in due course.

What assessment her Department has made of the potential impact of changes to Inheritance Tax on the financial viability of family farms in North Shropshire constituency.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. Information from claims is not recorded to enable regional or national breakdowns of the number of estates expected to be affected. However, the Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms. The Government will also invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

What steps she is taking to reflect the costs of (a) digital connectivity and (b) public transport in (i) rural and (ii) urban areas in funding formulas.

The Government recognises that areas with different characteristics incur different local costs and considers this when making policy decisions. The government has recently consulted on proposals to allocate local government funding more fairly through the Local Government Finance Settlement. This included consideration of how to effectively account for variations in relative cost and demand between local authorities, including differences between rural and urban areas.

If she will take steps to reduce the number of illegal tobacco and vaping products on sale in North Shropshire.

The Government is committed to reducing the number of illicit tobacco and vaping products on sale nationally. For tobacco, HM Revenue and Customs (HMRC) has a robust strategy to tackle the illicit tobacco trade. HMRC works closely with Trading Standards to disrupt the illicit tobacco trade at retail level – known as Operation CeCe. In its first three years, more than 46 million illegal cigarettes and 12,600kg of hand-rolling tobacco were seized. In July 2023, HM Revenue and Customs introduced a strengthened sanctions regime for breaches of the UK Tobacco Track and Trace System to combat illicit tobacco sales. New powers were also given to Trading Standards to make referrals to HMRC where they find evidence of high street retailers selling tobacco products that do not comply with the UK Tobacco Track and Trace System. In January 2024, HMRC and Border Force published their latest illicit tobacco strategy, ‘Stubbing Out the Problem’. This sets out the Governments’ continued commitment to restrict the trade in illicit tobacco with a focus on reducing demand, and to tackle and disrupt organised crime groups. This strategy is supported by £100 million of new smokefree funding allocated over 5 years to boost existing HMRC and Border Force enforcement capability. As with tobacco, there is a cross-government approach to reducing the number of illegal vapes. The vaping equivalent of Operation CeCe, Operation Joseph, led to the seizure of over 1 million illegal vapes in 2023-24, the last full year for which statistics are available. HMRC are also working closely with both Trading Standards and Border Force to develop a robust compliance approach for the introduction of Vaping Products Duty (VPD) on 1 October 2026. VPD is a new excise duty on vaping products, which will introduce additional compliance powers and controls across the vaping supply chain. This includes the introduction of a Vaping Duty Stamps (VDS) scheme, which will require highly secure stamps to be placed on all duty paid goods, supporting enforcement agencies and customers to identify illegal products. HMRC are recruiting over 300 staff to strengthen this compliance approach and deliver VPD.

If she will make an assessment of the potential implications for her policies of the press report by the British Retail Consortium entitled 400 of Britain's largest shops at risk, published on12 September 2025, on the potential impact of business rates on large-format stores.

From April 2026, the Government intends to introduce permanently lower tax rates for retail, hospitality and leisure (RHL) properties with rateable values below £500,000. This permanent tax cut will ensure that eligible RHL properties benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so the Government is introducing a higher rate on the most valuable properties in 2026/27 - those with RVs of £500,000 and above. The Government recognises that, ahead of the new multipliers being introduced, RHL businesses need support in 2025-26. So, the Government has prevented RHL relief from ending by extending it for one year at 40 per centup to a cash cap of £110,000 per business and frozen the small business multiplier. The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the revaluation outcomes and broader economic and fiscal context can be factored into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What assessment she has made of the adequacy of HMRC's simple assessment procedure.

Simple Assessment enables HMRC to collect Income Tax from individuals without the need for customers to complete a Self Assessment return. As Simple Assessment tax calculations are based on data HMRC already holds, customers benefit from a simplified process. If a customer believes their Simple Assessment is wrong, they can query it with HMRC. HMRC continues to improve the Simple Assessment process, including by making the Simple Assessment notice clearer for customers; expanding customer payment options; and trialling payment reminders.

If she will take steps to reduce the time HMRC takes to process tax repayment claims.

HMRC recognise that repayments are important for customers. They prioritise them to ensure they are processed as quickly and securely as possible. HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters. For Self Assessment repayments, once the repayment is created it goes through automated fraud and compliance checks. In 2024-25, after these checks, 93.1% of the repayments were paid automatically within a few days. HMRC continues to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible. HMRC recognise too the importance of keeping the customer, and where appropriate the customer’s representative informed of progress, and are exploring ways of doing that more effectively. In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response.

How many and what proportion of tax calculations made through HMRC's Simple Assessment procedure were subsequently found to be incorrect in each of the last five years.

Simple Assessments are based on data from customers and third parties, such as employers, pension providers, Department for Work and Pensions and financial institutions. If any of this data is incorrect, customers can raise a query by identifying the errors and providing corrected figures to HMRC. HMRC will then revise or withdraw the assessment. HMRC does not hold data centrally on the number of Simple Assessments amended or withdrawn over the past five years