Written questions by Brown-Fuller.

What assessment she has made of the potential impact of business rates policy on access to affordable fitness facilities and consequent effects on public health.

Awaiting answer.

What estimate she has made on the cost of removing VAT on the renovation of unoccupied properties.

The Government recognises the importance of reusing existing housing stock to deliver new homes. To support this, residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include the renovation of properties that have been empty for two or more years. HMRC publishes estimates of the costs of tax reliefs where possible in its annual tax reliefs publication. The latest tax relief statistics publication and further information about how HMRC estimate the cost of tax reliefs can be found here: https://www.gov.uk/government/statistics/tax-reliefs/tax-relief-statistics-january-2026.

What steps she is taking to ensure that card payment processing fees do not disproportionately burden small and independent traders.

The Government recognises the importance of ensuring that the cost of accepting payments, including cards, is fair to all parties, and that our payment systems work for all. There are a number of fees that can be placed on merchants, including interchange fees which are governed by the Interchange Fee Regulations 2015 (IFR). The IFR caps the fees that are paid by a merchant (or trader) to the card user’s bank. The caps are currently set at 0.2% for every transaction using a debit card, and 0.3% for credit card transactions. The Payment Systems Regulator (PSR), the UK’s economic regulator for payments, has recently concluded two market reviews into card fees to assess if increases in prices are fair and reflect a market that is operating well. The PSR is now considering its next steps, including remedies designed to increase the transparency of scheme and processing fees.https://www.psr.org.uk/our-work/market-reviews/ The Government is also committed to ensuring that payment options remain affordable and accessible for small businesses, including through measures that promote competition and reduce unnecessary costs. The National Payments Vision, published in November 2024, sets out the Government’s ambitions for a trusted, world-leading payments ecosystem delivered on next generation technology, where consumers and businesses have a choice of payment methods to meet their needs. This included the ambition for seamless account-to-account payments to be developed as a ubiquitous payment method – enabling consumers to pay digitally for goods and services in shops and online, without using a card. This would provide greater choice to consumers and merchants in how they make and receive payments, which in turn is likely to spur innovation and downward competitive pressure on the cost of payments.

If she will support the emerging wine and wine tourism industry in Chichester by reducing taxes on produce sold to visitors on site.

The Government has no current plans to make changes to the alcohol duty system that was introduced in 2023 following extensive public consultation. The Government will progress its existing commitment to evaluate the impacts of the 2023 reforms and, as with all taxes, alcohol duty will be kept under review as part of the Budget process.

What guidance HM Revenue and Customs provides to charities on the classification of educational activities for the purposes of VAT exemption.

HMRC provides detailed guidance on how VAT applies to education on GOV.UK and in VAT Notice 701/30: Education and vocational training. This covers all aspects of the exemption, including services provided by charities.Additional guidance is published when significant changes are made, such as the changes to the VAT treatment of private schools. The guidance can be found online here: https://www.gov.uk/guidance/vat-on-education-and-vocational-training-notice-70130

What assessment she has made of the potential impact of fiscal drag on the number of charities expected to become liable for VAT registration over the next five years.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are not in the VAT system at all. VAT is a broad-based tax on consumption. Once an organisation’s taxable turnover exceeds £90,000, it is required to register for VAT, and VAT-registered organisations can generally reclaim the VAT they incur on their business costs. The Government takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution. Our tax regime for charities, including Gift Aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.

What assessment she has made of the potential impact of the VAT registration threshold on small charities that generate income through educational public engagement activities.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are not in the VAT system at all. VAT is a broad-based tax on consumption. Once an organisation’s taxable turnover exceeds £90,000, it is required to register for VAT, and VAT-registered organisations can generally reclaim the VAT they incur on their business costs. The Government takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution. Our tax regime for charities, including Gift Aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.

What assessment she has made of the potential merits of introducing temporary emergency price controls on retail petrol and diesel prices.

The Government and the CMA are closely monitoring petrol and diesel prices in light of instability in the Middle East, while the CMA are considering what options they have available if there is evidence of unfair practices. The government are also engaging regularly with refiners, importers and distributors to ensure any emerging risks are identified and managed promptly. Households should be reassured the UK benefits from strong and diverse security of energy supplies, and there are no issues with fuel supply.

What assessment she has made of the potential merits of freezing fuel duty again in September 2026, in the context of volatility in global oil prices.

At Budget 2025, the Government extended the 5p-per-litre cut for a further five months, until the end of August this year. The Government has also cancelled the increase in line with inflation for 2026/27. The 5p cut was introduced following Russia’s invasion of Ukraine in 2022, when prices reached a peak of over £1.90 per litre. Since Budget 2024, the Government's decisions to freeze fuel duty will save the average motorist over £90 – or 8-11 pence per litre – compared to the plans inherited from the previous government. As the Chancellor has set out, a rapid de-escalation in the Middle East remains the best way to keep prices low at the pump, but the Government will also take the necessary decisions to help families with the cost of living and protect the public finances. As with all taxes, the Government keeps fuel duty under review; and any changes will be announced in the usual way.

How many individuals in (a) the Chichester constituency and (b) the UK have been issued tax demands under the Loan Charge policy; and what estimate she has made of the total value of those demands.

Information on the number of individuals subject to the Loan Charge is not held at constituency, borough or regional level. HMRC’s estimate of the number of individuals that are affected by the Loan Charge policy is around 45,000. Some of these individuals have already settled with HMRC. The Government commissioned an independent review of the Loan Charge to bring the matter to a close for those affected, ensure fairness for all taxpayers and ensure that appropriate support is in place for those subject to the loan charge. The Government accepted the review’s conclusion that the Loan Charge was an extraordinary piece of Government policy which necessitated an exceptional response, and is now legislating a new settlement opportunity that will assist those who have not yet settled to do so. The Government’s response to the review represents a fair and proportionate attempt to provide a route to resolution for those who have not yet been able to settle with HMRC. In turn, this requires those individuals to now come forward and engage with HMRC.

Whether she is considering additional fiscal support for (a) small business and (b) hospitality.

The hospitality sector and small businesses make significant contributions to the exchequer, the UK economy, and society. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. Furthermore, we have worked with the hospitality sector to announce the first National Licensing Policy Framework which sets a new strategic direction for licensing authorities and encourages them to have more regard to growth when reviewing licensing applications and decisions. Responding to sector asks, we will also explore further planning reforms to make it easier for hospitality and high-street businesses to expand and grow. To help drive these reforms, we will appoint a new Retail and Hospitality Envoy to champion these sectors across government. This is on top of measures we have already announced, such as:increasing the Employment Allowance to £10,500 – protecting the smallest businesses from the increase to employer National Insurance;protection against upward only rent clauses, andthe introduction of strong new ‘Community Right to Buy’ to help communities safeguard valued community assets – such as pubs.

What assessment her Department has made of the potential impact of recent changes to (a) business rates relief, (b) VAT and (c) employer's National Insurance contributions on (i) small and medium-sized hospitality businesses and (ii) independent pubs and restaurants in rural constituencies.

The Government recognises the vital role that all hospitality businesses play in supporting the UK’s economy and communities. That is why, as set out at Autumn Budget 2024, the Government will introduce permanently lower business rates multipliers for retail, hospitality and leisure (RHL) properties with ratable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, the Government prevented RHL business rates relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. By extending the RHL relief, the Government has saved the average pub, with a ratable value of £16,800, over £3,300. Without any Government intervention, the RHL relief would have ended entirely. To ensure that key amenities are available, and that community assets are protected in rural areas, Rural Rates Relief provides 100% business rates relief for certain properties in eligible rural areas with populations below 3,000, including those that are the only public house, with a RV of up to £12,500. The Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs, and the Office for Budget Responsibility forecasts employment levels to increase over the coming years.

If she will make an assessment of the potential impact of the Lifetime ISA price threshold on prospective first-time buyers in Chichester constituency.

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 LISA 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. HMRC commits to publishing all research in their Annual Report and Accounts. The findings from all strands of research on the LISA will be published in due course. The Government keeps all aspects of savings tax policy under review.

With reference to HM Treasury’s consultation on the tax treatment of online gambling, whether her Department has made an assessment of the potential impact of harmonising remote betting and gaming duties on (a) turnover in horserace betting, (b) receipts to the Horserace Betting Levy, (c) employment across the racing and racecourse sectors, and (d) Exchequer revenues.

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.

If she will make an assessment of the potential (a) impact of the Lifetime ISA price cap on prospective first-time buyers in the South East and (b) merits of introducing regionalised property caps on Lifetime ISAs.

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 LISA 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.HMRC commits to publishing all research in their Annual Report and Accounts. The findings from all strands of research on the LISA will be published in due course.The Government keeps all aspects of savings tax policy under review.

If she will make an assessment of the potential merits of exempting infected blood scandal compensation payments from Inheritance Tax when such payments are transferred to the next of kin of deceased victims.

Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part of the beneficiary’s estate and are subject to standard inheritance tax rules, in line with normal practice for compensation schemes. This ensures victims receive full compensation without tax burdens whilst maintaining fairness in the tax system and protecting the public finances.

If she will make an assessment of the potential merits of HMRC developing Making Tax Digital software without using third-party providers.

HMRC has always maintained that it would not offer its own software products for Making Tax Digital. This helps to ensure a competitive market which will better support taxpayers with a flexible and tailored range of software that integrates with other business management tools. This includes free and low-cost options, which would be undermined by an HMRC produced solution. Third party developers are also well placed to build the necessary help and support within their products that is particularly important for unrepresented customers or those who do not already use digital tools to manage their affairs.

Whether her Department plans to review Business Rates.

The Government is committed to creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.At Autumn Budget 2024, we took the first step with the announcement of permanently lower tax rates for the Retail, Hospitality and Leisure properties that make up the backbone of our high streets, from 2026-27. The Budget announcements reflected the Government’s first steps to support the high street. We wanted to go further to modernise the system, and so, we published a Discussion Paper, setting out priority areas for reform and inviting industry to co-design a fairer system. The Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025.

What assessment she has made of the potential impact of trends in levels of charges incurred at ports due to customs procedures on small businesses.

HMRC and Border Force do not typically charge for any customs related processes or checks carried out at ports, and any costs levied at ports are a commercial matter for port operators. HMRC is committed to making customs processes as simple as possible while ensuring effective checks are in place at the border and to reducing trader burden related to complying with customs obligations.

What assessment her Department has made of the potential impact of a reduction on the savings limit on Individual Savings Accounts on savers.

The Government is committed to incentivising greater saving and investment. Individual Savings Accounts (ISAs) help people save for their future goals and build greater financial resilience. The Government recognises the important role that cash savings play in helping households build a financial buffer for a rainy day. The Government also wants to see more consumers participate in capital markets and benefit from the long-term financial security and returns that investing can provide. The impact of any changes to ISAs would be set out in a tax information impact note. The Government continues to keep all aspects of savings policy under review.