Written questions by Shannon.

What steps she is taking to protect businesses and investors from fraud where individuals found liable by UK courts are resident overseas.

The Government is committed to tackling fraud, a key aspect in ensuring that the UK is a strong place for investment. As detailed in Economic Crime Plan 2023-2026, the Government is working to strengthen international standards and build partnerships with overseas financial centres to reduce the threat international illicit finance, including fraud, poses to the UK. Agencies including HMRC, the Serious Fraud Office, and the National Crime Agency collaborate with overseas partners on this. The upcoming Fraud Strategy will detail the Government’s plans to prevent fraud and protect the public beyond 2026.

What discussions her Department has had with EU counterparts on EU regulations preventing the use of red diesel to power private leisure boats in the context of the maritime tourism industry.

Officials in my department regularly speak to EU counterparts on a range of issues. Private Pleasure Craft (PPC)) across the UK incur the full duty rate on fuel used for propulsion (52.95 pence per litre (ppl)) and the rebated rate (10.18 ppl) for non-propulsion use. PPC that refuel in Great Britain can use red diesel provided they pay a top up to reflect the difference in duty between the red diesel rate and the full duty rate to cover their propulsion use. PPC in Northern Ireland are not permitted to refuel with red diesel, but a relief scheme is in place to cover diesel used for non-propulsion purposes (e.g. heating and lighting the boat).

Whether she has had any discussions with relevant stakeholders on lowering the VAT rate on hot takeaway foods.

Ministers and officials receive representations on a variety of VAT issues. The Government engages regularly with a wide range of stakeholders, including businesses and representative bodies, to inform the policy development process. VAT is a broad-based tax on consumption, and the standard rate of 20 per cent applies to most goods and services. VAT is forecast to raise around £180 billion in 2025-26. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations. The Government keeps all taxes under review, and decisions on VAT rates are taken by the Chancellor at fiscal events.

How many people moved into the additional tax band in (a) 2022, (b) 2023 and (c) 2024.

The number of individuals moved into the additional rate of Income Tax is published in Table 3.19 of the OBR’s Economic and Fiscal Outlook, linked below:https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1768992333

How many additional people will pay the higher income child benefit charge in this financial year.

Statistics on the number of people paying the High Income Child Benefit Charge (HICBC) are published each year as part of the Child Benefit Statistics annual release. The latest figures are available here: Child Benefit Statistics: annual release, August 2024 - GOV.UK The next release is due to be published this Spring. Figures are produced with a time lag due to Self-Assessment deadlines.

How many people paid the Higher Income Child Benefit Charge in (a) 2022, (b) 2023 and (c) 2024.

Statistics on the number of people paying the High Income Child Benefit Charge (HICBC) are published each year as part of the Child Benefit Statistics annual release. The latest figures are available here: Child Benefit Statistics: annual release, August 2024 - GOV.UK The next release is due to be published this Spring. Figures are produced with a time lag due to Self-Assessment deadlines.

If she will exempt people over 80 from self assessment for taxes.

Many pensioners will pay tax via PAYE and some will receive a Simple Assessments from HMRC. Generally only those with more complex affairs may need to do a Self Assessment. We have no plans to change this.

Whether she plans to require large investors and pension funds to publish net zero transition plans.

Transition plans are central to the UK’s ambition to be a global leader in sustainable finance, supporting clean energy growth and transparency in financial markets, including for large investors and pension funds. Credible transition planning helps allocate capital effectively and builds market confidence. Earlier this year, the Government consulted on implementation options for transition plans, seeking views on how to take forward transition planning in a way that supports the market’s need for credible and decision-useful information, encourages action in line with the UK climate commitments, and drives economic growth. This consultation closed on 17 September. The Government is currently processing feedback and will publish its response in due course.

What assessment her Department has made of the potential impact of the increase in National Insurance contributions on costs to consumers.

The government published a Tax Information and Impact Note (TIIN) which set out the impact of the changes to employer NICs, including impacts for individuals, alongside the introduction of the Bill. The government is cutting inflation next year to bear down on the cost of living, and support price stability, with measures taken at Budget 2025 cutting CPI inflation by 0.4 percentage points in 2026-27.

What consideration has been given to extending customer service opening hours for HMRC.

Most HMRC helplines are available Monday to Friday 8am to 6pm. Helplines have previously been open during the evenings and at weekends, but the majority of customers continued to contact HMRC during office hours. HMRC therefore made an informed choice to provide helpline services at times which best match customer demand. HMRC encourages customers to self-serve online where possible. HMRC online services accessed via GOV.UK and the HMRC app offer 24/7 convenience and consistently receive high customer satisfaction ratings. Earlier this year, HMRC published a transformation roadmap which includes details about new digital services that will mean a better experience for taxpayers, agents, and businesses. Further details are available at: www.gov.uk/government/publications/hmrc-transformation-roadmap While HMRC’s ambition is to provide a digital experience for most customers, they recognise that this is not appropriate for everyone, for example the digitally excluded, those who require extra help, or those with more complex enquiries. HMRC will always provide a service to meet the needs of these customers, including through non-digital channels. For those customers who need extra help and meet the criteria, HMRC provide tailored support via their Extra Support team. This team can also signpost customers to voluntary and community organisations, who can offer free advice and support.

How many (a) online and (b) postal A1 form applications are currently overdue for processing and how long the backlog for applicants is for each.

Due to increased demand for National Insurance services ahead of the 5 April 2025 deadline for making voluntary contributions, there have been delays in processing A1 applications. As of 2 December 2025:There are around 11,000 digital (online A1) applications outside of service level agreements (SLA). The average wait time is 7 months.Within the above 11,000 figure, there are approximately 4,240 digital (online) CA8421 applications which are outside of SLA. The average wait time is 7 months.There are around 1,300 postal applications outside of SLA. The average wait time is 7 months.Within the above 1,300 figure, there are approximately 430 postal CA8421 applications which are outside of SLA. The average wait time is 7 months. HMRC is aware of the impact of these delays on customers and is taking steps to improve processing times. HMRC is training 700 more National Insurance advisers and expect to meet their SLAs on this work by the end of December 2025. HMRC encourages customers to apply online for A1 certificates as these are quicker to deal with.

Whether her Department is meeting its service standards for the processing and issuing of A1 forms.

Due to increased demand for National Insurance services ahead of the 5 April 2025 deadline for making voluntary contributions, there have been delays in processing A1 applications. As of 2 December 2025:There are around 11,000 digital (online A1) applications outside of service level agreements (SLA). The average wait time is 7 months.Within the above 11,000 figure, there are approximately 4,240 digital (online) CA8421 applications which are outside of SLA. The average wait time is 7 months.There are around 1,300 postal applications outside of SLA. The average wait time is 7 months.Within the above 1,300 figure, there are approximately 430 postal CA8421 applications which are outside of SLA. The average wait time is 7 months. HMRC is aware of the impact of these delays on customers and is taking steps to improve processing times. HMRC is training 700 more National Insurance advisers and expect to meet their SLAs on this work by the end of December 2025. HMRC encourages customers to apply online for A1 certificates as these are quicker to deal with.

How many (a) online and (b) postal CA8421 certificate applications are currently overdue for processing and how long the backlog for applicants is for each.

Due to increased demand for National Insurance services ahead of the 5 April 2025 deadline for making voluntary contributions, there have been delays in processing A1 applications. As of 2 December 2025:There are around 11,000 digital (online A1) applications outside of service level agreements (SLA). The average wait time is 7 months.Within the above 11,000 figure, there are approximately 4,240 digital (online) CA8421 applications which are outside of SLA. The average wait time is 7 months.There are around 1,300 postal applications outside of SLA. The average wait time is 7 months.Within the above 1,300 figure, there are approximately 430 postal CA8421 applications which are outside of SLA. The average wait time is 7 months. HMRC is aware of the impact of these delays on customers and is taking steps to improve processing times. HMRC is training 700 more National Insurance advisers and expect to meet their SLAs on this work by the end of December 2025. HMRC encourages customers to apply online for A1 certificates as these are quicker to deal with.

When she expects HMRC to bring processing times for A1 forms back within service standards.

Due to increased demand for National Insurance services ahead of the 5 April 2025 deadline for making voluntary contributions, there have been delays in processing A1 applications. As of 2 December 2025:There are around 11,000 digital (online A1) applications outside of service level agreements (SLA). The average wait time is 7 months.Within the above 11,000 figure, there are approximately 4,240 digital (online) CA8421 applications which are outside of SLA. The average wait time is 7 months.There are around 1,300 postal applications outside of SLA. The average wait time is 7 months.Within the above 1,300 figure, there are approximately 430 postal CA8421 applications which are outside of SLA. The average wait time is 7 months. HMRC is aware of the impact of these delays on customers and is taking steps to improve processing times. HMRC is training 700 more National Insurance advisers and expect to meet their SLAs on this work by the end of December 2025. HMRC encourages customers to apply online for A1 certificates as these are quicker to deal with.

What recent steps her Department has taken to help prevent shipments of illicit oil to the UK.

HMRC leads on the enforcement of trade sanctions at the border. The department implements controls to help prevent goods being exported or imported in breach of sanctions and respond to breaches when these do occur. At UK ports and airports, HMRC in partnership with Border Force carries out targeted risk and intelligence-based checks to ensure traders are compliant with sanction measures and identify potential breaches. This includes checking certain goods being imported into the country or exported to non-sanctioned countries to ensure there’s no evidence that these goods will be diverted to a sanctioned country.

If she will make an assessment of the potential implications for her fiscal policies of trends in the cost of (a) groceries and (b) other household bills.

The Government understands that increased costs in essential areas such as groceries and household bills are causing hardship for many families. The best way to help with the cost of living is by reducing overall inflation. The Chancellor has asked departments to prioritise reducing inflation when developing policies The Bank of England has the responsibility of controlling inflation, and the Government fully supports them as they take action to sustainably return inflation to 2%. The independent Monetary Policy Committee has cut Bank Rate five times since August 2024. Falling interest rates mean someone with a new representative fixed rate mortgage now pays £90 a month less than they would have before the election. The Government is supporting households with targeted measures to ease pressure on budgets. This includes increasing the Universal Credit Standard Allowance, extending the Household Support Fund with £1 billion a year for crisis support through councils, and expanding Free School Meals to all children with a parent on Universal Credit from 2026. On energy, the Warm Home Discount will be expanded to cover around 6 million households, and from this winter pensioners with incomes up to £35,000 will also receive a Winter Fuel Payment.

What steps are being taken to support small businesses changing finance providers.

The Government is committed to ensuring the UK has a highly competitive and diverse banking sector, working in the interests of all consumers and businesses across the country. It is important that businesses shop around for their banking needs as this drives competition, improves choice and helps keep prices fair. There are a number of policies that help facilitate this: Small businesses with fewer than 50 employees and an annual turnover of less than £6.5m are already able to use the current account switch service – designed to make it easier to shop around for their business current account. The Commercial Credit Data Sharing scheme requires the UK’s largest banks to share credit information on small and medium sized enterprises (SMEs) with other lenders through designated Credit Reference Agencies. This has helped lower the barriers to entry for new finance providers and improved credit scoring in the SME finance market, giving small businesses more choice when applying for finance. The Government will consult on enhancing the scheme later this year to ensure it continues to keep pace with market changes. The Government has also committed to consult on improving the Bank Referral Scheme. The scheme requires designated banks to refer SME business customers that they reject for finance, to platforms that can match the SME with alternative finance providers. The British Business Bank’s Finance Hub also provides independent and impartial information on different finance options for scale-up, high growth, and potential high growth businesses, as well as resources that support SMEs to innovate and become more sustainable Finally, in December 2024 the Secretary of State for Business and Trade also announced a new Business Growth Service (BGS) which will make it easier and quicker for businesses across the UK to get the help, support and advice they need to grow and thrive.

Whether her Department has made an assessment of trends in the level of the cost of travel insurance abroad for people diagnosed with cancer.

Insurers make commercial decisions about the terms on which they will offer cover following an assessment of the relevant risks. For example, the existence of pre-existing medical conditions may represent an increased risk. However, the Government is determined that insurers should treat customers fairly and firms are required to do so under Financial Conduct Authority (FCA) rules. The FCA requires firms to ensure their products offer fair value (i.e. if the price a consumer pays for a product or service is reasonable compared to the overall benefits they can expect to receive). The FCA is clear that it monitors firms to ensure they provide products that are fair value, and, where necessary, it will take action. It is worth noting that different insurers may take a different view of the relevant factors in determining the price of insurance based on their differing claims experience. Since some specialist travel insurers may be more equipped to provide cover for consumers with pre-existing medical conditions, the government would encourage consumers to shop around for the most suitable cover at the best price. To support consumers in accessing travel insurance, the FCA also requires travel insurers to signpost consumers to a directory of specialist providers if they are declined cover, offered cover with an exclusion, or charged a significantly higher premium based on their pre-existing medical conditions.

What assessment she has made of the potential merits of scrapping the High Income Child Benefit Charge.

While the government understands the concerns that have been raised about the High Income Child Benefit Charge (HICBC), it is currently the best way to manage Child Benefit expenditure. By withdrawing Child Benefit from high-income families, the HICBC helps to ensure the sustainability of the public finances and protect our vital public services.

What steps her Department is taking to help improve HMRC investigation times.

As part of our transformation of HMRC, we are improving our compliance learning offer to build the capability of both new trainees and established colleagues. Our Compliance Professional Standards reinforce that all colleagues should be mindful to avoid unnecessary delay in dealing with cases and keep customers informed throughout the compliance activity. HMRC’s new Interactive Compliance Guidance tool, launched in April 2025, is designed to help businesses and individuals understand HMRC compliance checks, improving our support for customers. This promotes a better experience for the customer.