Written questions by Whately.

What is the total amount of Child Benefit paid to non-UK nationals since July 2024, broken down by month; and what proportion of that amount was paid for children who don’t reside in the UK.

HMRC no longer produce a breakdown of Child benefit claimed by nationality.This release was discontinued following user consultation.The latest publication was in August 2022. Income Tax, National Insurance contributions, Tax Credits and Child Benefit Statistics for Non-UK Nationals: 2019 to 2020 - GOV.UK

What assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on overall hours withdrawn by employees.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes. The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

What assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on hours worked by people near tax cliff edges.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes. The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

What assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on pensions and hours worked by (a) sex, (b) age and (c) NUTS region.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes. The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

What assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on individual pension savings.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes. The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

What assessment she has made of the potential impact of the salary sacrifice cap policy announced in the Autumn Budget 2025 on employee hours worked in (a) the private sector and (b) the public sector.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes. The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

How much insurance premium tax was collected from each type of insurance product in the latest year for which data is available.

HMRC publishes annual statistics on IPT receipts and liabilities within the publication titled “Insurance Premium Tax (IPT) Bulletin” which can be found at the following link: https://www.gov.uk/government/statistics/insurance-premium-tax-ipt-bulletin However HMRC does not hold the information requested as to how much insurance premium tax was collected from each type of insurance product. This is because Insurance Premium Tax returns do not include a breakdown of the tax due on different types of products, as this may impose an excessive administrative burden on customers. HMRC does however include the split between the standard rate and higher rate of insurance premium tax as part of our published annual statistics on IPT receipts and liabilities.

Wow many employees in the United Kingdom take part in a salary sacrifice scheme in the (a) public and (b) private sectors.

Salary sacrifice arrangement can cover multiple non-cash benefits, including cars, pensions, bicycles and workplace nurseries. HMRC does not hold administrative data on the number of employers offering and employees using salary sacrifice schemes. However, estimates based on other information are held. Pension contributions HMRC analysis of the Annual Survey of Hours and Earnings (ASHE) suggests that around 7.7 million employees made salary sacrifice pension contributions in 2024. Cycle to Work scheme HMRC’s non-structural tax relief statistics publication sets out the estimated number of participants in the cycle to work scheme (link below).Non-structural tax reliefs - GOV.UKIt is assumed that most would use the scheme via salary sacrifice given the tax savings.

What assessment her Department has made of the potential impact of recent changes to salary sacrifice arrangements on employees’ pension savings.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.

What assessment she has made of the value for money of Motability’s VAT and Insurance Premium Tax reliefs.

The Government keeps all taxes under review, and the Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.

If she will release the methodology and assumptions behind HMRC’s estimate that Motability’s VAT reliefs cost £1.21 billion in 2023-24.

HMRC publishes estimates of the costs of tax reliefs in its annual Non-structural tax relief statistics publication. The last publication on 5 December 2024 showed an estimate and forecast for the financial years 2023-24 and 2024-25 of £1,210m for the relief “Vehicles and other supplies to disabled people (vehicles only)”. This includes the cost of VAT reliefs for supplies of vehicles to disabled people, including but not limited to Motability.

If she will ask HMRC to release a separate estimate of the cost of Motability’s Insurance Premium Tax exemption.

HMRC publishes estimates of the costs of tax reliefs in its annual Non-structural tax relief statistics publication. The last publication on 5 December 2024 showed an estimate and forecast for the financial years 2023-24 and 2024-25 of £1,210m for the relief “Vehicles and other supplies to disabled people (vehicles only)”. This includes the cost of VAT reliefs for supplies of vehicles to disabled people, including but not limited to Motability.

Whether there have been any changes to the methodology HMRC use to estimate the cost of Motability’s VAT reliefs since 2019-20.

HMRC publishes estimates of the costs of tax reliefs in its annual Non-structural tax relief statistics publication. The last publication on 5 December 2024 showed an estimate and forecast for the financial years 2023-24 and 2024-25 of £1,210m for the relief “Vehicles and other supplies to disabled people (vehicles only)”. This includes the cost of VAT reliefs for supplies of vehicles to disabled people, including but not limited to Motability.

If she will publish the methodology and assumptions behind HMRC’s 2024 forecast that Motability’s VAT reliefs will have cost £1.21 billion in 2024-25.

HMRC publishes estimates of the costs of tax reliefs in its annual Non-structural tax relief statistics publication. The last publication on 5 December 2024 showed an estimate and forecast for the financial years 2023-24 and 2024-25 of £1,210m for the relief “Vehicles and other supplies to disabled people (vehicles only)”. This includes the cost of VAT reliefs for supplies of vehicles to disabled people, including but not limited to Motability.

With reference to her speech to the Labour Party Conference of 29 September 2025, whether placements available through the Youth Jobs Guarantee will be in the (a) public, (b) private and (c) voluntary sectors.

In September, the Chancellor announced that the government will offer a guaranteed job to all young people on Universal Credit, who are unemployed for over 18 months. This will guarantee an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This will help aid the government's long-term ambition of an 80% employment rate. As the Chancellor has already set out, further details on the design of work placements and delivery of the scheme, including eligibility criteria, will be set out at the Budget. The jobs guarantee will be funded from within existing budgets and will be delivered by the Department for Work and Pensions (DWP). DWP are engaging with employers and employer representative bodies on the details of the jobs guarantee. Participating employers will be agreed in due course.

With reference to her speech to the Labour Party Conference of 29 September 2025, what estimate her Department has made of the number of people who will be supported under the Youth Jobs Guarantee.

In September, the Chancellor announced that the government will offer a guaranteed job to all young people on Universal Credit, who are unemployed for over 18 months. This will guarantee an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This will help aid the government's long-term ambition of an 80% employment rate. As the Chancellor has already set out, further details on the design of work placements and delivery of the scheme, including eligibility criteria, will be set out at the Budget. The jobs guarantee will be funded from within existing budgets and will be delivered by the Department for Work and Pensions (DWP). DWP are engaging with employers and employer representative bodies on the details of the jobs guarantee. Participating employers will be agreed in due course.

With reference to her speech to the Labour Party Conference of 29 September 2025, whether the cost of the placements through the Youth Jobs Guarantee will be funded by the public purse.

In September, the Chancellor announced that the government will offer a guaranteed job to all young people on Universal Credit, who are unemployed for over 18 months. This will guarantee an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This will help aid the government's long-term ambition of an 80% employment rate. As the Chancellor has already set out, further details on the design of work placements and delivery of the scheme, including eligibility criteria, will be set out at the Budget. The jobs guarantee will be funded from within existing budgets and will be delivered by the Department for Work and Pensions (DWP). DWP are engaging with employers and employer representative bodies on the details of the jobs guarantee. Participating employers will be agreed in due course.

With reference to her speech to the Labour Party Conference of 29 September 2025, with which employers her Department held discussions on the Youth Jobs Guarantee.

In September, the Chancellor announced that the government will offer a guaranteed job to all young people on Universal Credit, who are unemployed for over 18 months. This will guarantee an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This will help aid the government's long-term ambition of an 80% employment rate. As the Chancellor has already set out, further details on the design of work placements and delivery of the scheme, including eligibility criteria, will be set out at the Budget. The jobs guarantee will be funded from within existing budgets and will be delivered by the Department for Work and Pensions (DWP). DWP are engaging with employers and employer representative bodies on the details of the jobs guarantee. Participating employers will be agreed in due course.

With reference to her speech to the Labour Party Conference of 29 September 2025, which employers have agreed to offer placements as part of the Youth Jobs Guarantee.

In September, the Chancellor announced that the government will offer a guaranteed job to all young people on Universal Credit, who are unemployed for over 18 months. This will guarantee an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This will help aid the government's long-term ambition of an 80% employment rate. As the Chancellor has already set out, further details on the design of work placements and delivery of the scheme, including eligibility criteria, will be set out at the Budget. The jobs guarantee will be funded from within existing budgets and will be delivered by the Department for Work and Pensions (DWP). DWP are engaging with employers and employer representative bodies on the details of the jobs guarantee. Participating employers will be agreed in due course.

With reference to her speech to the Labour Party Conference of 29 September 2025, what estimate her Department has made of the number of placements that will be available under the Youth Jobs Guarantee.

In September, the Chancellor announced that the government will offer a guaranteed job to all young people on Universal Credit, who are unemployed for over 18 months. This will guarantee an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This will help aid the government's long-term ambition of an 80% employment rate. As the Chancellor has already set out, further details on the design of work placements and delivery of the scheme, including eligibility criteria, will be set out at the Budget. The jobs guarantee will be funded from within existing budgets and will be delivered by the Department for Work and Pensions (DWP). DWP are engaging with employers and employer representative bodies on the details of the jobs guarantee. Participating employers will be agreed in due course.