Written questions by Cleverly.

With reference to the HMRC guidance, Local authorities and similar bodies (VAT Notice 749), whether local authorities will be able to recover VAT on private hire for school transport.

Local authorities have a duty to provide free transport from home to school, in certain circumstances. This is a non-business activity for VAT and where a local authority purchases the services of private hire companies in order to fulfil their statutory obligations, the VAT can be recovered under the section 33 refund scheme for local authorities.However, if a VAT-registered local authority is charging for transport services, and VAT is due on the fee, that is a taxable business activity. In these circumstances, the local authority can reclaim the VAT on its costs as input tax, under the normal rules.Guidance on when a local authority’s activities are regarded as non-business for VAT purposes is covered in section 2 of VAT Notice 749, which is available on GOV.UK. Section 4 of the Notice provides guidance on the section 33 refund scheme.

Communities and Local Government, whether he plans to allow local referendums on (a) local government restructuring, (b) changes to the governance model of local councils and (c) the establishment of combined authority mayors and strategic authorities.

Parliament has set out in the Local Government and Public Involvement in Health Act 2007 the process for establishing unitary councils in two-tier areas, and a referendum is not part of the statutory process that has already begun. The process requires statutory consultation, and we will welcome responses from anyone interested in the proposals for unitary local government, including local residents, town and parish councils, businesses and the voluntary and community sector. As set out in the invitation letter, areas must demonstrate how the local community has been engaged in developing proposals.The English Devolution and Community Empowerment Bill includes provisions to change the available governance arrangements for councils in England. Councils currently operating the committee system will be required to move to the leader and cabinet model within one year of the relevant provision commencing, without holding a referendum. The Bill also prevents the creation of any new local authority mayoralties operating the mayor and cabinet executive governance arrangement. Councils already operating this model will remain able to hold referendums on whether or not to move to the leader and cabinet model.Referendums will not be required when establishing future strategic authorities. The English Devolution and Community Empowerment Bill will see Government working in partnership with leaders of the constituent local authorities, as elected representatives, to set up new Strategic Authorities.

Communities and Local Government, whether (a) his Department and (b) the Valuation Tribunal Service has issued (i) guidance and (ii) advice to local billing authorities on the changing of designations of secondary residences to primary occupation.

The government has not issued guidance to councils on this. It is for individual councils to assess whether a dwelling is a sole/main residence or if it is a second or empty home. In doing this councils will consider a range of factors including; where the liable person is registered with a GP, where they vote, where their family home is etc.

Communities and Local Government, pursuant to the answer of 28 October 2025, to Question 81310, on Universal Studios: Bedfordshire, if he will make it his policy to publish all online written representations to planning applications for Special Development Orders.

Special Development Orders are a long-established part of the planning system, and each case is considered on its individual merits. In July 2025, my Department set out how it intends to inform the public of its decision on a request for planning permission for an Entertainment Resort Complex and associated development in Bedford. There is no statutory requirement to publish representations received in relation to Special Development Orders and the government has no plans to change this.

Communities and Local Government, pursuant to the Answer of 28 October 2025 to Question 83285 on Private Rented Housing: Energy, whether he plans to provide guidance to (a) renters, (b) landlords and (c) tribunals on whether landlords recouping upfront costs of energy efficiency measures may be a legitimate material consideration in determining the market rent for the purposes of a rent tribunal.

Once Part 1 of the Renters’ Rights Act comes into force, tenants will have the right to apply to the First-tier Tribunal (‘the Tribunal’) to challenge a proposed rent increase.Where a tenant chooses to do so, the Tribunal will determine the open market rent. This is the rent that the landlord could expect to receive for the property, if they were to let it on the open market the next day.The Tribunal has experts who are experienced in understanding the different factors which result in the open market rent and determining whether a proposed rent is reflective of this.Section 14 of the Housing Act 1988 sets out the factors that must be considered or disregarded by the Tribunal when determining rents. It would not be appropriate to provide guidance beyond this to the Tribunal as to how the legislation should be interpreted, as this is a matter for the judiciary.When considering the proposed rent, the Tribunal must look at the rent the property could command on the open market, rather than costs borne by the landlord. However, the open market rent of the property could be affected by the condition of the property, among other factors. It will be for the Tribunal to make a determination in each case.We will publish guidance for landlords and tenants before Part 1 of the Renters’ Rights Act comes into force.

Communities and Local Government, with reference to the written statement of 28 October 2025, HCWS998, on Local government reorganisation, and with reference to the debt write-off of Woking Borough Council, whether he plans to do the same for any other councils following restructuring.

In general, as with previous rounds of local government reorganisation, there is no proposal for council debt to be addressed centrally or written off as part of reorganisation. Alongside Woking Borough Council, and as I set out on 13 October, Thurrock Council holds significant unsupported and exceptional debt that cannot be managed locally in its entirety as a result of historic capital practices. The Government has committed to providing debt repayment support. Any support will need to consider value for money for the taxpayer and what can be done locally to reduce debt. We will continue to work with the Council and Commissioners and provide further details in due course.

Pursuant to the Answer of 26 February 2025 to Question 32153 on Airports: Business Rates, whether the Valuation Office Agency has made other changes to the methodology of airport valuations since the last revaluation.

There have been no changes to the method of assessing airports since the last revaluation.

With reference to the policy paper entitled Transforming Business Rates: Interim Report, updated 17 September 2025, whether the proposed reforms on moving from a slab to slice system will be implemented for the introduction of the new surcharge for hereditaments over £500,000 Rateable Value.

The Transforming Business Rates: Interim Report, published on 11 September, sets out the Government’s next steps to deliver a fairer business rates system. The Interim Report brings together extensive feedback from a broad range of stakeholders and outlines the Government’s next steps to delivery a fairer business rates system, that supports investment and is fit for the 21st century. Stakeholders told us that the business rates system can discourage expansion into bigger properties. The Government will explore the case to move to a marginal tax rate, similar to income tax, to support investment and expansion. The Government will provide a further update at the Budget. Transforming the business rates system is a multi-year process. The Government will consider reforms beyond Budget 2025, and any reforms taken forward will be phased over the course of the Parliament.

How many people have received a Lifetime ISA 25% withdrawal charge in the last 12 months for which figures are available.

In the latest year 2024-25, 129,200 individuals made unauthorised withdrawals from their Lifetime ISA, resulting in 25% withdrawal charges.

Pursuant to the answer of 15 October 2025 to Question 78960 on Hospitals and Schools: Solar Power, how many (a) schools and (b) hospitals have had their Rateable Values amended by the Valuation Office Agency due to the installation of solar panels since July 2024.

The Valuation Office Agency does not maintain records that specifically identify properties, including schools and hospitals, whose Rateable Value has been amended solely due to the installation of solar panels.

Communities and Local Government, pursuant to the Answer of 20 October 2025 to Question 78178 on City of London Corporation, for what reason the City of London will continue to operate under a committee-based system of governance.

The English Devolution and Community Empowerment Bill makes provision to amend the Local Government Act 2000, which sets out the permissible governance arrangements for local authorities in England.Arrangements for the discharge of local authority functions by City of London Corporation are enabled separately by the Local Government Act 1972. Given the broader range of public and private functions for which the City of London Corporation is responsible, the Government has no current plans to amend these arrangements.

Communities and Local Government, pursuant to the Answer of 24 October 2025 to Question 81951 on Affordable Housing: Construction, whether grant funding will be provided under the Affordable Housing Programme for (a) unsold and (b) uncontracted homes provided under section 106 agreements.

The Social and Affordable Homes Programme will support the delivery of social and affordable housing additional to those that developers have committed to delivering through Section 106 agreements.

Communities and Local Government, pursuant to the Answer of 28 October 2025 to Question 83343 on Elections: Pilot Schemes, what his planned timetable is for announcing which local authority areas will be selected for election pilots in May 2026; how many will be selected; what the budget is for that programme; and how many bids were submitted by the deadline.

We are currently reviewing applications from local authorities wishing to pilot at the May 2026 elections and we will share further details in due course.

Pursuant to the Answer of 21 October 2025 to Question 81790 on Democracy, what her Department's budget is for direct engagement with (a) civil society groups and (b) young people; and which organisations her Department has met.

There is no single budget ring-fenced for direct engagement with (a) civil society groups and (b) young people within the Attorney General's Office as a department. Ministers and officials meet with many civil society groups and young people as you would expect, in line with workstream priorities, and these are declared and publicised in the normal way. For example, the Attorney General was pleased to attend a recent event at Cumberland Lodge to engage with young people learning about human rights and looks forward to undertaking a series of school visits in due course.

Communities and Local Government, with reference to the Written Statement of 28 October 2025 entitled Local Government Reorganisation, HCWS998, what estimate his Department has made of the upfront costs to (a) local government and (b) central Government of the restructuring.

I refer the Rt. hon Member to the answer given to UIN: 85785 on 4 November 2025. Exact costs and savings will vary depending on the area and the final decisions on which proposals, if any, are implemented.

Communities and Local Government, with reference to the Written Statement of 28 October 2025 entitled Local Government Reorganisation, HCWS998, what discussions his Department has had with councils in Surrey on establishing charter trustees.

The Government believes the historic identity, rights and privileges of cities and counties in England are important and should be safeguarded and celebrated. There have been no specific discussions on this matter with councils in Surrey to date, but we have confirmed that we will work together on the further legislation that we expect will be needed to cover matters such as ceremonial issues.

Pursuant to the Answer of 29 August 2025 to Question 68418 on Business Rates: Valuation, how many hereditaments in the flexible workplace and serviced office sector have had their rateable values increased following the changes to the Valuation Office Agency’s practice on how such properties should be valued for business rates; and whether such amendments have been applied retrospectively.

As a result of case law developments, the VOA have concluded that, rather than each room within a serviced office being assessed separately, many serviced offices may need to be assessed as a single property, unless clear evidence demonstrates a need to have separate assessments. Each serviced office is looked at on a case-by-case basis, and the VOA are addressing properties where they have received legal advice, or where unit of assessment issues are brought to its attention. The VOA will continue to monitor legal developments and update its approach as needed.

Communities and Local Government, pursuant to the Answer of 20 October 2025 to Question 78227 on Ministry of Housing, Communities and Local Government: Standards, if he will provide the data for each of those metrics from July 2024.

The metrics currently used in the dashboard are mainly derived from datasets available on the Office for National Statistics and GOV.UK websites, supported by both additional internal analysis and data sources provided under licence by third party organisations with restrictions on publication. This is used to support live policy development.

Communities and Local Government, whether the Affordable Housing Programme will have a funding stream for (a) renovating and (b) getting long-term empty homes back into use as affordable housing.

On 7 November 2025, my Department published a policy statement setting out the full details of the Social and Affordable Homes Programme as part of our plan to kickstart a decade of social and affordable housing renewal. It can be found on gov.uk here.The new programme is designed to be flexible to support the greater diversity of supply needed, and we are asking providers to come forward with ambitious bids that reflect this diversity.While the new programme will focus on the supply of new homes, it will also continue to support some regeneration schemes that provide a net increase in homes on a site. The programme will also allow for a limited number of acquisitions of existing housing stock, to support wider delivery while more rapidly increasing the supply of social and affordable homes.

Communities and Local Government, pursuant to the answer of 20 October 2025 to Question 78232 on MHCLG: Remote Working, for what reason junior civil servants have a lower office workplace requirement than senior civil servants.

Senior Civil Servants in MHCLG have a higher expectation for Office Attendance than other employees as they have a key leadership role in the Department and have a responsibility to be visible and accessible to their colleagues. Office Attendance expectations within the Department reflect the available capacity across the MHCLG estate.