Written questions by Rankin.

Whether her Department has undertaken modelling of the potential impact of introducing an overnight visitor levy on the economy in terms of a) jobs, b) GDP, c) sectoral investment and d) net tax benefit.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers, including options to minimise the burden on businesses and communities. This consultation closed on the 18th of February and the Government will publish a response in due course. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. Evidence from international and domestic schemes suggested modest rates have minimal impact on visitor numbers. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear any concerns. Following consultation, we expect Mayors to publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment.

Whether her Department has undertaken an assessment of the potential impact of an overnight visitor levy on (a) employment in the hospitality and tourism sector, (b) regional growth and (c) tax receipts, including (i) VAT, (ii) income tax and (iii) National Insurance contributions associated with overnight stays and related visitor spending.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers, including options to minimise the burden on businesses and communities. This consultation closed on the 18th of February and the Government will publish a response in due course. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. Evidence from international and domestic schemes suggested modest rates have minimal impact on visitor numbers. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear any concerns. Following consultation, we expect Mayors to publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment.

Whether her Department has undertaken modelling of the potential impact of introducing an overnight visitor levy on tourism demand in terms of a) number of nights stayed by domestic and international visitors, b) number of visits by domestic and international visitors, c) accommodation spend linked to number of nights spent in accommodation and d) tourism spend.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers, including options to minimise the burden on businesses and communities. This consultation closed on the 18th of February and the Government will publish a response in due course. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. Evidence from international and domestic schemes suggested modest rates have minimal impact on visitor numbers. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear any concerns. Following consultation, we expect Mayors to publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment.

Whether her Department has undertaken modelling on the potential impact of introducing an overnight visitor levy on a) high street footfall, b) numbers of empty shops and c) social mobility.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers, including options to minimise the burden on businesses and communities. This consultation closed on the 18th of February and the Government will publish a response in due course. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. Evidence from international and domestic schemes suggested modest rates have minimal impact on visitor numbers. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear any concerns. Following consultation, we expect Mayors to publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment.

Whether her Department has (a) undertaken and (b) commissioned an impact assessment on the potential effects of introducing an overnight visitor levy on the hospitality and tourism industry.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers, including options to minimise the burden on businesses and communities. This consultation closed on the 18th of February and the Government will publish a response in due course. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear any concerns. Following consultation, we expect Mayors to publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment.

What assessment she has made of the potential impact of taxes on the hospitality sector in (a) 2024, (b) 2025 and (c) the first quarter of 2026; and what assessment she has made of the potential impact of further tax on hospitality businesses’ (i) confidence, (ii) profitability and (iii) ability to expand.

The Government recognises the important contribution that businesses in the hospitality sector make to local communities, the high street and the wider economy across the UK. The potential impacts of changes on this sector are carefully considered as part of policy development. Where changes are made, relevant impact notes and assessments are published at fiscal events and otherwise as necessary, in line with the Government’s usual practice. The Treasury and other government departments also engage regularly with the hospitality sector to understand the challenges they face. The Government continues to provide targeted support to the hospitality sector through the tax system and other policies and keeps all areas of the tax system under review.

Whether she has undertaken modelling and future proofing of the Government’s target to reach 50 million visitors by 2030 in the context of the proposal to introduce a visitor levy in England; and what assessment she has made of whether this levy will (a) increase or (b) decrease the likelihood of reaching this target on time.

The UK Government has set an ambition to welcome 50 million international visitors annually by 2030, reinforcing tourism as a central pillar of the UK’s global competitiveness. Delivery of this ambition will be underpinned by a forthcoming Visitor Economy Growth Strategy, developed in partnership with industry to drive sustainable, long term growth across both domestic and inbound tourism. International marketing activity led by VisitBritain is also driving demand across markets and converting global interest into visits, with campaigns already generating significant additional visitor spend. The Government has also announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. These powers give Mayors control of new local revenue raising powers to drive growth in their regions, making them better places for their residents and businesses, as well as for people to visit and enjoy. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design a visitor levy. This consultation closed on the 18th of February and the Government will publish a response in due course.

Whether her Department has undertaken research on the social and economic value of the hospitality and tourism industry for communities; and the potential impact of a visitor levy on communities.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers, including options to minimise the burden on businesses and communities. This consultation closed on the 18th of February and the Government will publish a response in due course. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear any concerns. Following consultation, we expect Mayors to publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment.

When she plans to respond to Question 126382 from the Hon. Member for Windsor.

The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.

When she plans to respond to Question 126384 from the Hon. Member for Windsor.

The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.

When she plans to respond to Question 126383 from the Hon. Member for Windsor.

The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.

What assessment she has made of the effectiveness of (a) the loan charge and (b) HMRC in tackling disguised remuneration schemes.

I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842 and the answer I gave on 27 February to UIN 114103.

Whether she plans to offer the same settlement terms that will be provided in the settlement resulting from the implementation of the McCann Review to those that have already settled with HMRC.

I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842 and the answer I gave on 27 February to UIN 114103.

What estimate she has made of the number of outstanding cases of people facing the Loan Charge that will be settled as a result of the McCann Review.

I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842 and the answer I gave on 27 February to UIN 114103.

How many apprentices her Department recruited in (a) 2025, (b) 2022, (c) 2023 and (d) 2024.

The number of apprentices has fallen for a number of reasons:The Government has made several reforms to apprenticeships including the closing of the Civil Service Apprenticeship Unit and setting up Skills England, which has a renewed focus on skills gaps across the country.In May 2025 the Government also announced Level 7 apprenticeships will continue to be Government-funded for young people aged 16-21, and under 25 for care leavers and those with an Education, Health and Care Plan (EHCP) at the start of their apprenticeship in England.External recruitment campaigns have reduced significantly in 2025 as the department works to reduce staff numbers to meet Spending Review commitments. HM Treasury maintains dedication to apprenticeship as a key route into the department. HM Treasury remains committed to apprenticeships as one pathway to break down barriers to opportunity. External recruitment campaigns for AO & EO grades are considered for a level 3 apprenticeship where appropriate. As a result, the department has recruited the following number of apprentices:2022 - 122023 - 42024 - 42025 – 0

Whether her Department will examine whether the options chosen for the restoration and renewal programme have been developed in accordance with HM Treasury’s Green Book guidance.

Parliament is responsible for the Restoration and Renewal programme.

What assessment her Department has made of the potential impact on levels of investment in the UK defence industry of the requirement under Commission Delegated Regulation (EU) 2020/1818 that Paris-aligned Benchmarks and UK Climate Transition Benchmarks exclude companies involved in activities related to controversial weapons; and whether the Government has evaluated any wider (a) economic and (b) investment impacts of that requirement.

As set out in response to PQ UIN 43043 on 9 April 2025, The UK Benchmarks Regulation sets out the requirements for UK Climate Transition Benchmarks and UK Paris-aligned Benchmarks. The Financial Conduct Authority (FCA) monitors and supervises benchmark administrators according to the Benchmarks Regulation . The FCA published a statement regarding their position on sustainability regulations and UK defence investment on 11 March 2025. The Treasury launched a consultation on the future regulatory regime for benchmarks and benchmark administrators on 17 December 2025. This consultation seeks views on proposals to reform the UK’s existing benchmarks regime, including the Climate Transition Benchmark and Paris-Aligned Benchmark labels.

What assessment her Department has made of Defence Sector exclusions within the Parliamentary Pension Scheme portfolio and whether this is compatible with Government defence sector financial objectives.

The Parliamentary Contributory Pension Fund is independent from government and investment decisions are a matter for the scheme’s trustees.

With reference to BBC article entitled Tax rises could push food prices higher, warn supermarkets, published on 26 October, what steps she is taking to work with retailers to mitigate the impact of food inflation.

The Government has announced a Food Inflation Gateway to assess and monitor regulation that could add to food prices. This will improve coordination and give food businesses a clear line of sight on upcoming regulatory changes, helping to keep costs downThe Government is also negotiating an agri-food agreement with the EU to reduce trade frictions, which is expected to save businesses up to £200 per fresh food shipment, helping to limit cost pressures across supply chains.In addition, supermarkets will see a reduction in their total business rates bills in 2026/27 compared with 2025/26, and this will be kept under review at the next revaluation. The Office for Budget Responsibility does not expect changes in business rates to have a material impact on food inflation.Overall, the OBR’s forecast shows government policy will reduce CPI inflation by 0.4 percentage points in 2026/27. This is the biggest near-term reduction in inflation due to government policy ever forecast by the OBR at a single fiscal event, outside of a crisis.

With reference to BBC article entitled Tax rises could push food prices higher, warn supermarkets, published on 26 October, what assessment she has made of the potential impact of an increase in business rates on food inflation.

HM Treasury does not produce forecasts of the UK economy. Forecasting the economy, including the potential impact of Government policy decisions, is the responsibility of the independent Office for Budget Responsibility (OBR), which published its latest forecast on 26 November 2025. The OBR publishes estimates of the impact of policy decisions, however the potential impact of an increase in business rates on levels of food inflation was accessed not to have a material impact.The OBR’s forecast shows wider government policy will reduce CPI inflation by 0.4 percentage points in 2026/27. This is the biggest near-term reduction in inflation due to government policy ever forecast by the OBR at a single fiscal event, outside of a crisis.