Written questions by MacCleary.

What assessment her Department has made of the potential impact of Making Tax Digital on those over-70.

Awaiting answer.

What steps her Department is taking to support the creation of a domestic payments system.

Awaiting answer.

Whether she will examine the potential merits of extending tax relief for orchestras to include choirs.

The Government recognises the importance of the creative industries, including orchestras, and supports them through funding and through the tax system. Orchestra Tax Relief (OTR) provides tax relief on production costs and provided around £50 million of support in 2023-24. There is currently no other country in the world which offers such a tax relief for orchestras. In considering any changes to existing tax reliefs or introducing new ones, Government has to consider a wide range of factors, including the specific aims of the relief, the costs and complexity of designing and administering new provisions, and fairness. Decisions on tax are taken by the Chancellor at fiscal events, in the context of overall public finances.

What assessment her Department has made of the potential merits of using defence bonds as a way to finance capital-intensive commitments in the Strategic Defence Review.

The majority of government borrowing is financed through the issuance of UK government bonds (known as gilts) by the UK Debt Management Office (DMO). In addition, some of the government’s financing is raised in the retail savings market through products offered by National Savings and Investments (NS&I). Finance raised via gilts or NS&I products is generally not tied to specific areas of government spending, in order to offer the best value-for-money for taxpayers.The government keeps the introduction of new debt financing instruments under regular review.

What assessment she has made of the potential economic merits of UK access to the Security Action for Europe fund.

We will only sign agreements that are in the national interest and provide value for money for the UK taxpayer.

Whether her Department has assessed the potential merits of replacing the High Income Child Benefit Charge with a child benefit system based on total household income.

The Government understands the concerns that have been raised about basing the High Income Child Benefit Charge (HICBC) on individual rather than household incomes. However, basing the charge on household rather than individual incomes would come at a significant fiscal cost if we were to ensure that no families lose out. By withdrawing Child Benefit from high-income parents where the higher earner earns £60,000 or more, the HICBC helps to ensure the sustainability of the public finances and protect our vital public services.

If she will take any steps to replace the high income child benefit charge with a system based on total household income.

The Government understands the concerns that have been raised about basing the High Income Child Benefit Charge (HICBC) on individual rather than household incomes. However, basing the charge on household rather than individual incomes would come at a significant fiscal cost if we were to ensure that no families lose out. By withdrawing Child Benefit from high-income parents where the higher earner earns £60,000 or more, the HICBC helps to ensure the sustainability of the public finances and protect our vital public services.

What estimate her Department has made of the cost to implement and administer the proposed changes to Agricultural Property Relief and Business Property Relief under the inheritance tax regime; and whether this estimate will be published prior to the reforms taking effect in April 2026.

I refer to the answer given on 5 September 2025 at UIN 70546 :https://questions-statements.parliament.uk/written-questions/detail/2025-08-29/70546

What assessment her Department has made of the potential impact of the digital tax system on small businesses.

Making Tax Digital (MTD) modernises the tax system and will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing, with digital tools helping to reduce errors and making annual tax returns easier. Through a diverse market of accessible, intuitive software, MTD encourages businesses to embrace digital solutions boosting productivity, streamlining operations, and supporting sustainable growth. The latest published assessment of MTD for Income Tax impacts is available at: www.gov.uk/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlords

If she will make an assessment of the potential merits of removing Part 6 paragraph 6.2 of the Valuation Office Agency's Council Tax manual.

The VOA do not provide estimated Council Tax bands on request because it would need to undertake a full band assessment of a property to provide an accurate estimate, and because it does not have a statutory obligation to do so. As its policy on providing estimated Council Tax bands has not changed, and is accurately reflected in the Council Tax manual, it is not considering removing Part 6, paragraph 6.2

How many (a) import and (b) export checks have taken place by (i) port of entry and (ii) commodity type since 1 January 2021.

HMRC and Border Force take a risk-based and intelligence-led approach to customs enforcement and have a strong track record in tackling all kinds of non-compliance.HMRC takes a fair and proportionate approach to compliance, which considers trader behaviour, and the level of risk involved. It uses a range of data to identify customers who may need targeted support to ensure that they are meeting their obligations. HMRC takes appropriate enforcement action where cases of non-compliance or deliberate fraud are detected.HMRC does not reveal details about its anti-smuggling or targeting methods or compliance techniques. Releasing details about such processes and arrangements and details of the checks carried out would allow opportunistic individuals or companies to arrange their activities in a way that might avoid HMRC’s checks and controls. This would prejudice HMRC's ability to collect customs duties and to prevent or detect crime, and could increase the likelihood of illicit trade.

What estimate her Department has made of the average cost of an (a) import check and (b) export check since the UK's departure from the EU.

HMRC recently published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process, and whilst this research did not ascertain data on the costs faced; their feedback is helping us explore further improvements we can make to support the flow of legitimate goods. HMRC is committed to making customs processes as simple as possible while ensuring effective checks are in place at the border.

How many (a) import and (b) export checks have been conducted at the UK Border since 31 January 2020; and how many were undertaken in each of the five years prior to this.

HMRC and Border Force take a risk-based and intelligence-led approach to customs enforcement and have a strong track record in tackling all kinds of non-compliance.HMRC takes a fair and proportionate approach to compliance, which considers trader behaviour, and the level of risk involved. It uses a range of data to identify customers who may need targeted support to ensure that they are meeting their obligations. HMRC takes appropriate enforcement action where cases of non-compliance or deliberate fraud are detected.HMRC does not reveal details about its anti-smuggling or targeting methods or compliance techniques. Releasing details about such processes and arrangements and details of the checks carried out would allow opportunistic individuals or companies to arrange their activities in a way that might avoid HMRC’s checks and controls. This would prejudice HMRC's ability to collect customs duties and to prevent or detect crime, and could increase the likelihood of illicit trade.

If she will make an estimate of the value of goods traded from (a) the UK to Russia via Georgia and (b) Russia to the UK via Georgia.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). HMRC only collects and holds information for exports based on the initial country of destination that the goods were exported to and therefore are unable to provide an estimate for goods that are traded onwards. Exports to Georgia are published as stated below, but we do not hold information on goods that then move on to Russia from there. Import information including country of origin (CoO) is available from www.tradeinfo.com. From this website, it is possible to build your own data tables based upon bespoke search criteria.These tables include country of dispatch (CoD) which gives information on the country of export. If specifically wanting information on CoO this is available in the  bulk datasets archive. The data available includes value and volume/weight of imports. If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

How many contracts related to the Northern Ireland Protocol have been (a) awarded and (b) extended without competitive tender since 4 July 2024; what the reason was; and what the total expenditure on those contracts was.

No such contracts have been awarded or extended by HM Treasury.

If she will publish the (a) number, (b) name, (c) value and (d) duration of consultancy contracts awarded by HMRC on the Northern Ireland Protocol since 31 January 2020.

The information requested can be found at: https://www.contractsfinder.service.gov.uk/notice/dfa702cb-97dc-427a-a0bd-a7bece4af9f9?origin=SearchResults&p=1

If she will make an assessment with Cabinet colleagues of the potential merits of increasing the purchase price limit under the help-to-buy ISA scheme in line with average house price increases.

This Government is committed to helping first time buyers own their own home, and will do this by building 1.5 million more homes.The Government keeps savings policy under review, any changes of this kind would be made at a relevant fiscal event.