Written questions by Roome.

What assessment she has made of whether the current Approved Mileage Allowance Payment rates remain sufficient for volunteer drivers in rural areas, including those providing community transport to NHS appointments; and whether she will review those rates in light of increased motoring costs.

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes. Voluntary organisations reimbursing volunteers can either use the AMAP rates, or they can reimburse the actual cost incurred where the volunteer drivers can evidence such costs, without a tax liability arising. Any reimbursement above the AMAP rates would be subject to Income Tax unless the driver can show evidence of the expenditure. It is ultimately up to the voluntary organisation to determine the amount they reimburse to volunteers. Individuals can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported. The government recognises that while AMAP rates have not changed since 2011, the motoring landscape has evolved significantly and it is an important issue for many people who claim motoring expenses. As the Chancellor announced last month, the government will review this issue and will consider this matter further as part of a future fiscal event.

What steps the Government is taking to protect the tax relief available to childminders under the current HMRC expenses agreement in light of the move Making Tax Digital, including the wear-and-tear allowance; and whether prior consultation will be issued before any changes.

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. HMRC engaged with stakeholders, including Coram PACEY, on these changes before the Budget, and are actively working with them to help childminders with the transition, answer any queries they may have, and produce updated guidance in early 2026.

How much funding her Department has committed to the Rural Fuel Duty Relief Scheme in each of the last five financial years.

The Rural Fuel Duty Relief Scheme has provided a 5p reduction to motorists buying fuel in certain areas since its introduction in 2012. The Government publishes figures for the estimated cost of non-structural tax reliefs at the following link: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs/non-structural-tax-relief-statistics-december-2024.

What assessment her Department has made of the potential merits of increasing the rebate provided under the Rural Fuel Duty Relief Scheme in line with inflation.

The Rural Fuel Duty Relief Scheme has provided a 5p reduction to motorists buying fuel in certain areas since its introduction in 2012, with the rate remaining unchanged during that time. The areas included in the scheme demonstrate certain characteristics such as: pump prices much higher than the UK average; remoteness leading to high fuel transport costs from refinery to filling station, and; relatively low sales meaning that retailers cannot benefit from bulk discounts. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.

Whether the Spending Review will fund all of the recommendations of the 2025 Strategic Defence Review.

The Strategic Defence Review (SDR) was published on 2 June 2025, and the recommendations within it have been accepted by the government. Full details of the departmental budgets for the spending review period will be published on 11 June 2025.

What steps her Department is taking to ensure consumers are aware of rights regarding personal financial products.

The Department of Business and Trade provides funding to Citizens Advice and Citizens Advice Scotland to deliver advice to consumers, including on debt and money matters. In addition, the Consumer Protection Partnership delivers an annual scams awareness campaign. Last year’s campaign focused on financial scams: fake debt advice; friend in need scams; pension scams; investment scams; and parking QR Codes. The Financial Conduct Authority (FCA) sets standards for consumer protection for regulated financial services products, and holds to account any firms that don’t meet those standards. The FCA’s Consumer Duty sets high standards of consumer protection across financial services, and includes a principle requiring firms to act to deliver good outcomes for customers. Good outcomes include consumers being given the information they need, at the right time, and presented in a way they can understand. Additionally, the Money and Pensions Service (MaPS) is supported by the Government to provide comprehensive guidance for each stage of consumers’ financial lives. Its MoneyHelper website offers a range of tools to support consumers with money matters, including information on everyday financial products and letter templates to help consumers raise complaints with their providers.

Whether she has made an assessment of the potential merits of extending business rate relief for retail, hospitality and leisure businesses beyond March 2026.

Retail, hospitality and leisure (RHL) relief has been extended year-by-year by previous governments since the pandemic. It has been a stopgap measure, and we recognise that businesses need longer term certainty on their liabilities. Without any government intervention, RHL relief would have ended entirely in April 2025, creating a cliff-edge for businesses. Instead, the Government has decided to provide a 40 per cent discount to RHL properties up to a cash cap of £110,0000 per business in 2025-26, ahead of introducing permanently lower rates for RHL properties, with rateable values below £500,000 from 2026-27.

What assessment she has made of the effectiveness of the Digital Services Tax.

The UK remains committed to reaching a global solution on the taxation of the digital economy through Pillar 1 of the G20-OECD Inclusive Framework project. It is the UK’s intention to repeal our Digital Services Tax (DST) when this international solution is in place.