Written questions by Whately.

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.

What steps her Department plans to take to (a) recruit and (b) reallocate staff to deliver the Winter Fuel Payment in 2025-26.

The Government announced in June 2025 that the Winter Fuel Payment will be made universal in England and Wales from winter 2025. Subsequently, the Scottish Government and Northern Ireland Executive have confirmed that they will mirror the approach for England and Wales.Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered through the tax system. The amount recovered will be equal to the full value of the Winter Fuel Payment.If a pensioner’s total income is above the income threshold, the tax will be automatically recovered through PAYE, or through their Self-Assessment return if they pay tax that way.For the majority of individuals, tax recovery will be made through PAYE automatically, meaning pensioners will not need to take any further action. For those in Self Assessment, HMRC will pre-populate their tax return with the amount of the payment, using data provided by Department for Work and Pensions, or Social Security Scotland for payments made in Scotland. Pensioners do not need to register for Self-Assessment just to declare their Winter Fuel Payment.The Government will publish further details of the operational impacts, including staffing and IT delivery costs of HM Revenue and Customs making these changes in a Tax Information and Impact Note at Budget 2025, alongside draft Finance Bill legislation on the tax recovery of the Winter Fuel Payment.

What estimate she has made of the cost of administering Winter Fuel Payment for pensioners with an income of more than £35,000.

The Government announced in June 2025 that the Winter Fuel Payment will be made universal in England and Wales from winter 2025. Subsequently, the Scottish Government and Northern Ireland Executive have confirmed that they will mirror the approach for England and Wales.Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered through the tax system. The amount recovered will be equal to the full value of the Winter Fuel Payment.If a pensioner’s total income is above the income threshold, the tax will be automatically recovered through PAYE, or through their Self-Assessment return if they pay tax that way.For the majority of individuals, tax recovery will be made through PAYE automatically, meaning pensioners will not need to take any further action. For those in Self Assessment, HMRC will pre-populate their tax return with the amount of the payment, using data provided by Department for Work and Pensions, or Social Security Scotland for payments made in Scotland. Pensioners do not need to register for Self-Assessment just to declare their Winter Fuel Payment.The Government will publish further details of the operational impacts, including staffing and IT delivery costs of HM Revenue and Customs making these changes in a Tax Information and Impact Note at Budget 2025, alongside draft Finance Bill legislation on the tax recovery of the Winter Fuel Payment.

What (a) funding and (b) other resources her Department plans to provide to support the process of recouping the Winter Fuel Payment from pensioners with an income of more than £35,000.

The Government announced in June 2025 that the Winter Fuel Payment will be made universal in England and Wales from winter 2025. Subsequently, the Scottish Government and Northern Ireland Executive have confirmed that they will mirror the approach for England and Wales.Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered through the tax system. The amount recovered will be equal to the full value of the Winter Fuel Payment.If a pensioner’s total income is above the income threshold, the tax will be automatically recovered through PAYE, or through their Self-Assessment return if they pay tax that way.For the majority of individuals, tax recovery will be made through PAYE automatically, meaning pensioners will not need to take any further action. For those in Self Assessment, HMRC will pre-populate their tax return with the amount of the payment, using data provided by Department for Work and Pensions, or Social Security Scotland for payments made in Scotland. Pensioners do not need to register for Self-Assessment just to declare their Winter Fuel Payment.The Government will publish further details of the operational impacts, including staffing and IT delivery costs of HM Revenue and Customs making these changes in a Tax Information and Impact Note at Budget 2025, alongside draft Finance Bill legislation on the tax recovery of the Winter Fuel Payment.

How many staff will be required to administer the Winter Fuel Payment in 2025-26.

The Government announced in June 2025 that the Winter Fuel Payment will be made universal in England and Wales from winter 2025. Subsequently, the Scottish Government and Northern Ireland Executive have confirmed that they will mirror the approach for England and Wales.Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered through the tax system. The amount recovered will be equal to the full value of the Winter Fuel Payment.If a pensioner’s total income is above the income threshold, the tax will be automatically recovered through PAYE, or through their Self-Assessment return if they pay tax that way.For the majority of individuals, tax recovery will be made through PAYE automatically, meaning pensioners will not need to take any further action. For those in Self Assessment, HMRC will pre-populate their tax return with the amount of the payment, using data provided by Department for Work and Pensions, or Social Security Scotland for payments made in Scotland. Pensioners do not need to register for Self-Assessment just to declare their Winter Fuel Payment.The Government will publish further details of the operational impacts, including staffing and IT delivery costs of HM Revenue and Customs making these changes in a Tax Information and Impact Note at Budget 2025, alongside draft Finance Bill legislation on the tax recovery of the Winter Fuel Payment.

What assessment she has made of the potential impact of changes to (a) agricultural and (b) business property relief in the Autumn Budget on family-owned farms in (a) Kent and (b) Faversham and Mid Kent constituency.

I refer the Honourable Member to the PQ referenced 12250 published on 11th November 2024 at: https://questions-statements.parliament.uk/written-questions/detail/2024-11-01/12250. The Chancellor also recently wrote to the Chair of the Treasury Select Committee on this issue, and her letter may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/.

What steps she is taking with the Secretary of State for the Environment, Food and Rural Affairs to help ensure the generational continuity of agricultural businesses.

The Government is committing the largest ever proportion of the £5 billion farming budget across this year and next to sustainable food production in our history. It is expected that up to 520 estates claiming agricultural property relief (APR), or APR and business property relief (BPR) together, will be affected in 2026-27 by the changes to APR and BPR. Almost three-quarters of estates claiming APR (or those claiming APR and BPR together) are expected to be unaffected by these reforms. The Government published information about the reforms to APR and BPR at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.

What case studies she has used to calculate the financial impact of proposed changes to Agricultural Property Relief.

The tax base consists of all estates subject to Inheritance Tax that are projected to claim Agricultural Property Relief or Business Property Relief across the scorecard period. The tax base is estimated using HMRC administrative data, and is grown over the forecast in line with the Office for Budget Responsibility’s forecast for IHT receipts. More information is available here: https://assets.publishing.service.gov.uk/media/6721d2c54da1c0d41942a8d2/Policy_Costing_Document_-_Autumn_Budget_2024.pdf

What guidance she plans to issue to small business farmers who wish to keep an inherited family farm.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected in 2026-27 by the changes to APR and BPR, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms. The UK has robust domestic production, and these reforms will only affect a small number of estates. The small number of landowners affected will not necessarily need to sell the land and, if they choose to, then it does not necessarily mean the land would stop being used for food production. At Autumn Budget 2024, the Government announced the largest ever investment in sustainable food production in England. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What assessment she has made of the potential impact of changes to agricultural property relief in the Autumn Budget 2024 on the sustainability of domestic food production.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected in 2026-27 by the changes to APR and BPR, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms. The UK has robust domestic production, and these reforms will only affect a small number of estates. The small number of landowners affected will not necessarily need to sell the land and, if they choose to, then it does not necessarily mean the land would stop being used for food production. At Autumn Budget 2024, the Government announced the largest ever investment in sustainable food production in England. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

How many farms were subject to inheritance tax in Faversham and Mid Kent constituency in the (a) 2019-20, (b) 2020-21 and (c) 2021-22 financial year.

Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who’s died. Farmland and farming assets are not the unit of taxation, although some taxpaying estates may contain farmland and farming assets. Information about how many estates overall in the Faversham and Mid Kent constituency were estimated to be subject to Inheritance Tax in 2019-20, 2020-21 and 2021-22 are published online in HMRC’s Inheritance Tax liabilities statistics, in Table 12.9: https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics.

Whether her Department has made an assessment of the potential impact of the increase in employers’ National Insurance contributions announced the Autumn Budget 2024 on jobs.

The Office for Budget Responsibility’s October 2024 Economic and Fiscal Outlook expects that the Employer National Insurance Contributions package will lead to a reduction in the participation rate by 0.1 per cent from 2025-26 onwards. Overall, once the impact of all the Budget measures are taken into consideration, the OBR expect the employment level to increase from 33.1 million in 2024 to 34.3 million in 2029.

Whether her Department has made an assessment of the potential impact of the Autumn Budget 2024 on jobs.

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.

Whether she has received recent representations on the potential merits of introducing a national pay-per-mile road tax.

Revenue from motoring taxes and associated VAT ensures that the Government can continue to fund the vital public services and infrastructure that people and families across the UK expect. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round; the Chancellor makes decisions on tax policy at fiscal events. The Government continuously reviews the tax system to ensure that it raises revenue in a way that supports growth. This involves considering representations from a range of stakeholders on various taxes and tax issues, including motoring taxes.

Whether she has received recent representations on the potential merits of increasing fuel duty.

Revenue from motoring taxes and associated VAT ensures that the Government can continue to fund the vital public services and infrastructure that people and families across the UK expect. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round; the Chancellor makes decisions on tax policy at fiscal events. The Government continuously reviews the tax system to ensure that it raises revenue in a way that supports growth. This involves considering representations from a range of stakeholders on various taxes and tax issues, including motoring taxes.

If she will introduce a national pay-per-mile road tax.

Revenue from motoring taxes and associated VAT ensures that the Government can continue to fund the vital public services and infrastructure that people and families across the UK expect. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round; the Chancellor makes decisions on tax policy at fiscal events. The Government continuously reviews the tax system to ensure that it raises revenue in a way that supports growth. This involves considering representations from a range of stakeholders on various taxes and tax issues, including motoring taxes.

If she will increase the standard rate of vehicle excise duty.

Vehicle Excise Duty (VED) is a tax on car ownership. The tax system encourages the uptake of cars with low carbon dioxide (CO2) emissions to help meet the UK’s legally binding climate change targets. Cars first registered between 1 March 2001 and 31 March 2017 pay VED annually according to CO2 emissions. From 1 April 2017, a reformed VED system was introduced for new cars. Under the reformed VED system, zero emission models currently pay nothing on first registration, whilst the most polluting pay over £2,600. In subsequent years, most cars move to a standard rate, currently set at an annual rate of £190. However from April 2025, electric cars will begin to pay VED in the same way as petrol and diesel vehicles, whilst an incentive is maintained for electric cars at the point of purchase. Revenue from motoring taxes helps ensure we can continue to fund the vital public services and infrastructure that people and families across the UK expect. The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round.

Whether her Department has made an assessment of the potential merits of adjustments to domestic aviation duty.

Air Passenger Duty (APD) exists to ensure that aviation makes a fair contribution to the public finances and applies to UK-departing flights. Reforms to APD took effect in April 2023. These included the introduction of the new domestic band for domestic flights, initially set at half the rate for short-haul international flights (except for larger private jets). The domestic band applies to all flights between airports in England, Scotland, Wales and Northern Ireland and for 2024/25 is set at £7 for economy passengers. These reforms also introduced a new ultra long-haul band covering flights that are greater than 5,500 miles from London. This ensures that those who fly furthest, and have the greatest impact on emissions, incur the greatest duty. The Government keeps all tax policy under review. The Chancellor makes decisions on tax policy in the round at fiscal events in the context of public finances and any changes will be announced at Budget.

If she will increase any of the banded rates of vehicle excise duty.

Vehicle Excise Duty (VED) is a tax on car ownership. The tax system encourages the uptake of cars with low carbon dioxide (CO2) emissions to help meet the UK’s legally binding climate change targets. Cars first registered between 1 March 2001 and 31 March 2017 pay VED annually according to CO2 emissions. From 1 April 2017, a reformed VED system was introduced for new cars. Under the reformed VED system, zero emission models currently pay nothing on first registration, whilst the most polluting pay over £2,600. In subsequent years, most cars move to a standard rate, currently set at an annual rate of £190. However from April 2025, electric cars will begin to pay VED in the same way as petrol and diesel vehicles, whilst an incentive is maintained for electric cars at the point of purchase. Revenue from motoring taxes helps ensure we can continue to fund the vital public services and infrastructure that people and families across the UK expect. The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round.

Whether her Department has undertaken literature reviews on the subject of vehicle excise duty.

Vehicle Excise Duty (VED) is a tax on car ownership. The tax system encourages the uptake of cars with low carbon dioxide (CO2) emissions to help meet the UK’s legally binding climate change targets. Cars first registered between 1 March 2001 and 31 March 2017 pay VED annually according to CO2 emissions. From 1 April 2017, a reformed VED system was introduced for new cars. Under the reformed VED system, zero emission models currently pay nothing on first registration, whilst the most polluting pay over £2,600. In subsequent years, most cars move to a standard rate, currently set at an annual rate of £190. However from April 2025, electric cars will begin to pay VED in the same way as petrol and diesel vehicles, whilst an incentive is maintained for electric cars at the point of purchase. Revenue from motoring taxes helps ensure we can continue to fund the vital public services and infrastructure that people and families across the UK expect. The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round.