Written questions by Wild.

What recent assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on UK infrastructure projects.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth. The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives. The government will respond to the consultation in due course.

What assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to the average UK infrastructure project.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth. The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives. The government will respond to the consultation in due course.

What recent assessment she has made of the potential impact of the proposed abolition of the lower rate of Landfill Tax, included in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to (a) households and (b) the construction industry.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth. The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives. The government will respond to the consultation in due course.

If she will make an assessment of the potential impact of her proposal for a remote betting and gaming duty on (a) rugby league, (b) snooker and (c) darts.

The Government consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025. If any changes are made to gambling duties at a future Budget following the consultation, they will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

With reference to her Department’s press release entitled Valuation Office Agency scrapped in government drive to slash inefficiencies, published on 28 April 2025, what estimate she has made of the potential impact of the expected 5 to 10 per cent of additional savings in VOA administrative costs by 2028-29 on full time equivalent.

The potential impact of the expected additional savings in the Valuation Office Agency’s administrative costs and Full Time Equivalents (by 28/29) will be determined as detailed plans are developed and implemented.

If she will publish each of the zero-based Departmental reviews undertaken by her Department.

Every department has undertaken a line-by-line review of its spending, committing to deliver at least 5% efficiencies and savings by the end of this Spending Review period. These efficiencies and savings are integral to department’s settlements. As part of the Spending Review, the OVFM have worked with departments to agree efficiency plans showing how almost £14bn of efficiencies will be delivered by 2028-29. These efficiencies contribute to the 5% and are set out in the Spending Review 2025 document. These efficiencies and savings will now be delivered by departments as they plan and deliver their budgets for the years covered by the spending review.

What steps HMRC is taking to improve communication with Child Trust Fund beneficiaries.

HMRC assists young people in accessing their matured CTFs through its online tracing service and through targeted communications appropriate to the age group. It will continue its work with providers, industry representatives and other stakeholders, exploring ways of increasing the profile of CTFs and enabling account owners to be aware of and trace their accounts.HMRC encourages anyone unsure about their situation to get in touch with their account provider. If people don’t know their account provider, they can easily locate their Child Trust Fund accounts online by using the “Find my CTF” page on GOV.UK https://www.gov.uk/child-trust-funds/find-a-child-trust-fundInformation on Child Trust Funds is available in HMRC’s Annual Savings Statistics.https://www.gov.uk/government/statistics/annual-savings-statistics-2024

What proportion of matured Child Trust Funds have not been claimed.

HMRC assists young people in accessing their matured CTFs through its online tracing service and through targeted communications appropriate to the age group. It will continue its work with providers, industry representatives and other stakeholders, exploring ways of increasing the profile of CTFs and enabling account owners to be aware of and trace their accounts.HMRC encourages anyone unsure about their situation to get in touch with their account provider. If people don’t know their account provider, they can easily locate their Child Trust Fund accounts online by using the “Find my CTF” page on GOV.UK https://www.gov.uk/child-trust-funds/find-a-child-trust-fundInformation on Child Trust Funds is available in HMRC’s Annual Savings Statistics.https://www.gov.uk/government/statistics/annual-savings-statistics-2024

How many matured Child Trust Funds are unclaimed.

HMRC assists young people in accessing their matured CTFs through its online tracing service and through targeted communications appropriate to the age group. It will continue its work with providers, industry representatives and other stakeholders, exploring ways of increasing the profile of CTFs and enabling account owners to be aware of and trace their accounts.HMRC encourages anyone unsure about their situation to get in touch with their account provider. If people don’t know their account provider, they can easily locate their Child Trust Fund accounts online by using the “Find my CTF” page on GOV.UK https://www.gov.uk/child-trust-funds/find-a-child-trust-fundInformation on Child Trust Funds is available in HMRC’s Annual Savings Statistics.https://www.gov.uk/government/statistics/annual-savings-statistics-2024

What the market value is of matured Child Trust Funds that are unclaimed.

HMRC assists young people in accessing their matured CTFs through its online tracing service and through targeted communications appropriate to the age group. It will continue its work with providers, industry representatives and other stakeholders, exploring ways of increasing the profile of CTFs and enabling account owners to be aware of and trace their accounts.HMRC encourages anyone unsure about their situation to get in touch with their account provider. If people don’t know their account provider, they can easily locate their Child Trust Fund accounts online by using the “Find my CTF” page on GOV.UK https://www.gov.uk/child-trust-funds/find-a-child-trust-fundInformation on Child Trust Funds is available in HMRC’s Annual Savings Statistics.https://www.gov.uk/government/statistics/annual-savings-statistics-2024

What proportion of matured Child Trust Funds that have not been claimed were opened by HMRC on the child’s behalf.

HMRC assists young people in accessing their matured CTFs through its online tracing service and through targeted communications appropriate to the age group. It will continue its work with providers, industry representatives and other stakeholders, exploring ways of increasing the profile of CTFs and enabling account owners to be aware of and trace their accounts.HMRC encourages anyone unsure about their situation to get in touch with their account provider. If people don’t know their account provider, they can easily locate their Child Trust Fund accounts online by using the “Find my CTF” page on GOV.UK https://www.gov.uk/child-trust-funds/find-a-child-trust-fundInformation on Child Trust Funds is available in HMRC’s Annual Savings Statistics.https://www.gov.uk/government/statistics/annual-savings-statistics-2024

What steps regulators sponsored by her Department are taking to reduce the reporting requirements for firms.

Our Regulation Action Plan included a whole of Government target to cut the administrative costs of regulation for business, including costs posed by reporting requirements, by a quarter by the end of the Parliament.As first steps to contribute to the delivery of this target:· The Prudential Regulation Authority has committed to working with industry to deliver a more streamlined approach to banking regulatory reporting;· The Financial Conduct Authority published a consultation on removing certain reporting and notification requirements on 16 April; and,· We are considering changes to the Money Laundering Regulations, to ensure requirements are proportionate and targeted at high-risk activity. We are completing a baselining exercise in parallel to understand how much regulation is costing and where reforms can be targeted to streamline processes and remove unnecessary burdens.

With reference to her Department's consultation Strengthening the Soft Drinks Industry Levy, published on 28 April 2025, what estimate she has made of the annual revenue which would be generated from the proposed changes set out in the consultation.

At Autumn Budget 2024 the Chancellor announced her intention to review the Soft Drinks Industry levy (SDIL) – which has incentivised producers to remove almost half (46%) the sugar in relevant drinks – to further drive product reformulation. The ‘Strengthening the Soft Drinks Industry Levy’ consultation follows this commitment. Specifically, it sets out proposals to reduce the minimum sugar threshold at which the levy applies from 5g to 4g sugar per 100ml, and to remove the current exemptions for milk-based and milk substitute drinks with added sugar. The government welcomes feedback on the proposed changes as part of the consultation, which is open until 21 July 2025 and will inform decisions at a future Budget. The exchequer impact of any changes to SDIL will be confirmed following the consultation and certified by the Office of Budget Responsibility as part of a Budget.

What her Department's budget is for (a) advertising, (a) marketing and (c) communications in each year of this Parliament.

HMT sets its budgets annually. Budgets have not been finalised for future financial years.

How many full time equivalent staff are employed in (a) each Ministerial office and (b) the Permanent Secretary's office.

HM Treasury has seven ministers, two of which work jointly with other departments. The Chancellor of the Exchequer’s Private Office has thirteen permanent full-time members of staff. The Chief Secretary to the Treasury Private Office has six permanent full-time members of staff. The Financial Secretary to the Treasury’s Private Office has six permanent full-time members of staff. The Economic Secretary to the Treasury’s Private Office has six permanent full-time members of staff. The Exchequer Secretary’s Private Office has six permanent full-time members of staff.The Minister for Pensions works jointly with the Department of Work and Pensions. He has one permanent full-time member of staff who is a HM Treasury employee. The Minister for Investment works jointly with the Department of Trade. She has one permanent full-time member of staff who is a HM Treasury employee. The Permanent Secretary’s Office has four permanent full-time members of staff.

What discussions her Department has had with the Crown Estate on using the borrowing powers in the Crown Estate Act 2025.

The Treasury and The Crown Estate continue to have regular dialogue, including on The Crown Estate’s business plan and the use of the borrowing powers contained in the Crown Estate Act 2025.

What progress has been made on negotiating a partnership agreement between the Crown Estate and Great British Energy.

The Crown Estate and Great British Energy have maintained a continuous dialogue as the Great British Energy Bill progresses through Parliament. The partnership agreement will be finalised following the conclusion of legislative scrutiny to ensure all amendments are accounted for and the agreement aligns with the final legislative framework.

Pursuant to the Answer of 1 April 2025 to Question 40654 on Income Tax: Pensioners, what estimate she has made of the number of pensioners that will be affected in each year.

HMRC publish the number of income tax payers by age. This information can be found in Table 2.1 of the collated income tax liabilities statistics tables for the years up to 2024-25, available here: https://assets.publishing.service.gov.uk/media/66798d4797ea0c79abfe4b83/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods. Data on future years will be published in the usual way. As I set out in my previous answer, the Personal Allowance - the amount an individual can earn before paying tax - will continue to exceed the basic and full new State Pension in the coming tax year. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.

Whether her Department has commissioned any independent assessments of the compliance costs of financial regulations since 4 July 2024.

The government has committed to cutting the administrative costs of regulation for business by 25% by the end of the Parliament. This will take a whole-of-government approach to establish a baseline for the administrative costs of regulation and deliver an ambitious regulation reform programme, targeting reforms that remove or streamline administrative processes. No independent assessment has been commissioned for this work. The financial services regulators are required by the Financial Services and Markets Act 2000 to undertake and publish a Cost-Benefit Analysis when consulting on any proposal to make or amend rules, to analyse the likely expected costs and benefits arising from the changes. The Treasury is working with the financial services regulators to reduce regulatory burdens on financial services firms while maintaining high regulatory standards. As part of the Regulation Action Plan, the government announced that it will consolidate the Payments Systems Regulator into the Financial Conduct Authority, to provide a more streamlined approach to regulation for businesses. The Regulation Action Plan also confirmed that the Financial Conduct Authority and Prudential Regulation Authority are taking steps to review and streamline reporting requirements for firms. The government is committed to ensuring our regulation is fit for purpose, ensuring it meets our commitments to maintaining the UK’s high standards and protections whilst ensuring we do not hold back growth with unnecessary red tape.

What steps her Department is taking to reduce the level of compliance costs for financial services.

The government has committed to cutting the administrative costs of regulation for business by 25% by the end of the Parliament. This will take a whole-of-government approach to establish a baseline for the administrative costs of regulation and deliver an ambitious regulation reform programme, targeting reforms that remove or streamline administrative processes. No independent assessment has been commissioned for this work. The financial services regulators are required by the Financial Services and Markets Act 2000 to undertake and publish a Cost-Benefit Analysis when consulting on any proposal to make or amend rules, to analyse the likely expected costs and benefits arising from the changes. The Treasury is working with the financial services regulators to reduce regulatory burdens on financial services firms while maintaining high regulatory standards. As part of the Regulation Action Plan, the government announced that it will consolidate the Payments Systems Regulator into the Financial Conduct Authority, to provide a more streamlined approach to regulation for businesses. The Regulation Action Plan also confirmed that the Financial Conduct Authority and Prudential Regulation Authority are taking steps to review and streamline reporting requirements for firms. The government is committed to ensuring our regulation is fit for purpose, ensuring it meets our commitments to maintaining the UK’s high standards and protections whilst ensuring we do not hold back growth with unnecessary red tape.