Written questions by Kirkham.

What steps HMRC takes to publicise closing dates for applications for funded childcare.

Awaiting answer.

Whether she has considered the potential merits of making farmers with land in a Self-Invested Personal Pension eligible for Agricultural Property Relief.

Assets do not qualify for agricultural property relief or business property relief when held within a pension. This is because the pension member is not treated for inheritance tax purposes as beneficially entitled to the underlying assets held by the pension scheme. This is consistent with the existing policy on the treatment of assets held by a pension scheme and there are no plans to make any changes.

Whether she has made an assessment of the potential merits of allowing people with disabilities and chronic illness so add voluntary National Insurance contributions beyond the current six year limit.

Individuals can pay voluntary National Insurance contributions for up to six years in arrears to fill gaps in their National Insurance record. There are also a wide range of National Insurance credits available, ensuring people can build their National Insurance record. Some are linked to benefits that can be claimed in relation to illness or disability such as Employment and Support Allowance.

If she will amend Gift Aid regulations to ensure refund rights required under the Digital Markets, Competition and Consumers Act 2024 do not invalidate eligibility.

HMRC has updated its Gift Aid guidance (para 3.13.4) (https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-3-gift-aid) to confirm that charities’ eligibility for Gift Aid will not be affected by the Digital Markets, Competition and Consumers Act 2024. Refund rights for membership schemes and contracts acquired through the operation of consumer law will not make charities ineligible to claim Gift Aid.The government will keep all related guidance and regulations under review.

Whether the proposed pay‑per‑mile tax on electric vehicles will take into account rural drivers.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. The Treasury has considered the impact of eVED on rural drivers; as with fuel duty, those who use the roads more will generally pay more in eVED. Although those living in rural areas tend to drive more than those living in urban areas, they are also more likely to have a dedicated home charger for their EV, which allows access to the lowest charging costs. The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.

What estimate she has make of the potential impact of the requirement for letting agents to carry out money laundering checks on landlords and tenants on the number of rental properties available.

The impact of compliance with the Money Laundering Regulations (MLRs) for letting agents was assessed as part of the Impact Assessment for the Money Laundering and Terrorist Financing (Amendment) Regulations 2019, which brought certain letting agents into scope of the MLRs. This is available here: https://www.legislation.gov.uk/uksi/2019/1511/impacts The Government keeps the MLRs under review in order to ensure the requirements remain effective and proportionate for all regulated sectors, including letting agents.

If she will consider increasing the £450,000 cap for buying a first property with a Lifetime ISA in line with property price inflation.

Data from the latest UK House Price Index shows that while the average price paid by first-time buyers has increased, it is still below the Lifetime ISA property price cap in all regions of the UK except for London, where the average price paid is affected by boroughs with very high property values. Having a single property cap across the UK simplifies the Lifetime ISA for savers and account providers. However, as with all aspects of the tax system, the Government keeps ISA policy under review.

Whether she has made an assessment of the potential merits of introducing a tax on ultra-processed food.

The ‘Strengthening the Soft Drinks Industry Levy’ consultation, published last month, seeks ways to encourage producers to remove added sugar from soft drinks. 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. These changes would be estimated to reduce calorie consumption by 15 million kcal per day in children and 46 million kcal per day in adults, achieving health and economic benefits of around £4.2 billion over 25 years.

If she will take steps to ensure that funding allocated through the National Wealth Fund provides effective support to different port requirements.

I refer the member to the answer given to UIN 38914 on 20 March 2025.

What her Department's timeline is for the allocation of funding to ports through the National Wealth Fund.

The National Wealth Fund (NWF) has financial capacity totaling £27.8 billion, of which at least £5.8 billion will be committed over this Parliament to the five priority sectors that the Chancellor announced at the International Investment Summit, including ports. This capital will be targeted into investable projects that meet the NWF’s investment criteria and mandate – driving growth, clean energy and creating the jobs of the future. The NWF will support regional and local strategies with advisory and lending support throughout the investment cycle to deliver on local priorities. In doing so, the NWF will act in partnership with central government, local government, and other public bodies, to help identify and deliver the right support for projects.

What steps she is taking to ensure that funding for port infrastructure through the National Wealth Fund is allocated according to the needs of each region.

The National Wealth Fund (NWF) has financial capacity totaling £27.8 billion, of which at least £5.8 billion will be committed over this Parliament to the five priority sectors that the Chancellor announced at the International Investment Summit, including ports. This capital will be targeted into investable projects that meet the NWF’s investment criteria and mandate – driving growth, clean energy and creating the jobs of the future. The NWF will support regional and local strategies with advisory and lending support throughout the investment cycle to deliver on local priorities. In doing so, the NWF will act in partnership with central government, local government, and other public bodies, to help identify and deliver the right support for projects.

Whether she has had discussions with the Secretary of State for Energy Security and Net Zero, on the potential merits of equalising the duty treatment of renewable liquid fuels, in the context of encouraging its uptake amongst consumers.

Renewable liquid fuels such as hydrotreated vegetable oil (HVO) are relatively new fuels and have limited availability in the UK. When used for domestic heating, HVO benefits from the rebated duty rate of 10.18p per litre, in contrast to the full duty rate of 52.95p per litre. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.

What steps she is taking to help ensure value for money from public spending.

In her speech on the 29th of July, the Chancellor outlined the tough choices that this government will make to guarantee that we are tackling waste and driving efficiency.This Government is placing value for money at the core of every decision, The Chancellor announced a new Office for Value for Money that will work system-wide to ensure that value for money is prioritised, and recommend necessary changes to deliver this ambition.