Written questions by Glen.

Pursuant to the Answer of 11 November 2024 to Question 12457 on Music Venues: Business Rates, what the cost of Retail, Hospitality and Leisure business rate relief was in 2024-25.

Discretionary relief is given to Retail, Hospitality and Leisure (RHL) properties at 75% for 2024-25, up to a cash cap of £110,000 per business. Based on local authorities’ Non-Domestic Rates form (NNDR1) returns, RHL relief is forecast to cost £2.4bn in 2024-25. The Ministry of Housing, Communities and Local Government (MHCLG) will subsequently publish outturn figures, based on data collected by local authorities, which set out the final amount of business rate relief which has been given to businesses over the 2024-25 financial year.

Pursuant to the Answer of 11 November 2024 to Question 12848, on Employers’ Contributions: GP’s, what (a) assessment she has made of the impact of changes to National Insurance contributions on social care providers and (b) estimate she has made of how much and what proportion of local authorities' social care budgets will be spent on increases to social care costs.

The government considered the cost pressures facing adult social care and wider local government spending as part of the Spending Review process. The government is providing a real-terms uplift to core local government spending power of around 3.2% which includes £1.3bn of new grant funding for 2025-26 – at least £600 million of which is new grant funding to support social care.

Pursuant to the Answer of 22 October 2024 to Question 8130 on Public Sector: Pay, what the gross cost was of the pay mandates for rail staff.

Indicative DfT analysis estimates that the pay award mandates issued since July 2024 for rail staff could cost approximately £135m in FY 24/25. These estimates reflect the cost above prior TOC and Network Rail budgets. Rail strikes under the last government have cost the taxpayer £850m since July 2022.

If she will make an estimate of the number of estates that will be eligible to pay inheritance tax for each year till 2028.

The OBR has published Table 3.13 as a part of the detailed forecast tables from the October 2024 Economic and fiscal outlook at https://obr.uk/download/october-2024-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1732014425. Table 3.13 has the estimated outturn of the number of deaths subject to inheritance tax for 2022-23 and 2023-24, and the forecasted number of deaths subject to inheritance tax for 2024-25 up until 2029-30. A simplified version of the table is below which has the number of estates that will be eligible to pay inheritance tax till 2028. Estimated outturnForecast 2022-232023-242024-252025-262026-272027-282028-292029-30Number of deaths subject to inheritance tax35,00033,30037,70040,10043,90057,60062,30066,600

Pursuant to the answer of 11 November 2024 to Question 12552 on Employers’ Contributions: Hospices, what definition of the public sector her Department plans to use to decide whether to allocate funding for the cost of higher National Insurance; and how funding will be allocated to devolved public bodies in (a) Wales, (b) Scotland and (c) Northern Ireland.

The UK Government will provide support for departments and other public sector employers for additional employer National Insurance contributions costs. This funding will be allocated to UK Government departments, with the Barnett formula applying in the usual way for the devolved governments. For the purposes of defining support for Employer NICs costs, the Government has used the Office for National Statistics (ONS) classification of the public sector boundary. This is the usual approach for classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt. This funding will be in addition to the devolved governments’ record Spending Review settlements for 2025-26, which are the largest in real terms of any settlements since devolution.

What recent estimate she has made of the total revenue from (a) central government and (b) local government taxation in each year from 2023-24 for which projections are available.

The Treasury does not publish forecasts of the economy or public finances; the Office for Budget Responsibility (OBR) is the UK’s official forecaster and provides independent analysis of the UK’s public finances.The forecast breakdown of current receipts for central government and local government can be found in the OBR’s October 2024 Economic and Fiscal Outlook detailed forecast tables (aggregates) – Table 6.2.

What her planned timetable is for publishing tax information and impact notes for tax measures announced in the Autumn Budget 2024.

The government publishes tax information and impact notes (TIINs) for tax policy changes when the policy design is final or near final.TIINS for tax measures with legislation published at Autumn Budget 2024 have been published and can be found here: Tax information and impact notes - GOV.UK (www.gov.uk)TIINS for other announcements made at Autumn Budget 2024 will be published at the appropriate time when the policy design is final or near final.This has been successive Government’s policy since the introduction of TIINS in 2011.

With reference to paragraph 5.52 of the Autumn Budget 2024, HC 295, whether the application of inheritance tax to unused pension funds and death benefits will apply to the pension scheme established under The Pensions Increase (Pension Scheme for Keir Starmer QC) Regulations 2013.

As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposesThis change will apply to all UK registered pension schemesThe impact this will have on specific schemes depends on their scheme rules.

With reference to paragraph 2.51 of the Autumn Budget 2024, HC295, whether an (a) equality impact assessment, (b) family test assessment, (c) regulatory impact assessment, (d) rural impact assessment, and (e) environmental principles assessment were produced for the changes to Agricultural Property Relief on family farms.

The government publishes tax information and impact notes (TIINs) for tax policy changes when the policy design is final or near final.TIINS for tax measures with legislation published at Autumn Budget 2024 have been published and can be found here: Tax information and impact notes - GOV.UK (www.gov.uk).TIINS for other announcements made at Autumn Budget 2024 will be published at the appropriate time when the policy design is final or near final.This has been successive Government’s policy since the introduction of TIINS in 2011.

What is the latest estimate by HM Treasury of the total revenue from business rates in England in each year from 2023-24 for which projections are available.

The Office for Budget’s Responsibility’s (OBR) October 2024 Economic and Fiscal Outlook includes forecasts for UK business rates receipts. This is available online: https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_Oct_2024.pdf.Additionally, the Ministry of Housing, Communities & Local Government (MHCLG) publish non-domestic ratings receipts data and forecasts for the financial year ahead in England. Local authorities reported that the non-domestic rates income for 2023-24 was £25.1 billion. This is the amount that authorities collected after all reliefs, accounting adjustments and sums retained outside the rates retention scheme are taken into consideration. This is available online: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-2023-to-2024/national-non-domestic-rates-collected-by-local-authorities-in-england-2023-to-2024.For 2024-25, local authorities estimate the non-domestic rating income is forecast to be £26.3 billion: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2024-to-2025/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2024-to-2025At the Autumn Budget, the government announced business rates policy for the 2025-26 period. The small business multiplier has been frozen at 49.9p and the standard multiplier has been uprated by CPI inflation from 54.6p to 55.5p. The Government also announced 40 per cent relief to Retail, Hospitality and Leisure (RHL) properties up to a cash cap of £110,000 per business. This package is worth more than £1.6 billion in 2025-26. Projections for non-domestic rates income for this period will be published subsequently by MHCLG. Business rates policy for 2026-27 will be announced at Autumn Budget 2025.

If she will publish her Department's contingent liability database.

The government recognises the importance of monitoring and managing contingent liabilities, as these are fiscal obligations we need to ensure are consistent with the sustainability of the public finances. The government has taken steps to ensure this by publishing the Contingent Liability Approval Framework (CLAF) to provide a clear policy framework for approving and managing contingent liabilities, as well as establishing the Contingent Liability Central Capability (CLCC) within UK Government Investments (UKGI) to offer expert advisory support to departments to ensure contingent liabilities are priced and structured to get the best value for money results for taxpayers.The Charter for Budget Responsibility, published alongside the Autumn Budget, commits the government to publish an annual report on central government’s material contingent liabilities, financial guarantees, insurance contracts, and provisions. The CLCC first published an annual comprehensive assessment of government exposure to contingent liabilities in November 2023 and will continue to do so annually, with the next report due by the end of the financial year. This level of transparency goes beyond accounting requirements to provide the public and parliament with detailed information on the government’s risk exposure.In addition, as set out in Managing Public Money (MPM) government reports new contingent liabilities not taken on in the normal course of business, to parliament. Finally, to ensure transparency in line with the Government Financial Reporting Manual (FReM), departments disclose information on their contingent liabilities annually through their annual report and accounts, specifically within the Notes to the Accounts. These notes provide a clear explanation of the circumstances under which the liabilities may arise, estimated financial effects, and any uncertainties involved.

Whether she plans to replace the business rates system.

Over this Parliament, we will create a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.Fulfilling all our manifesto objectives on business rates is a multi-year process. The 2024 Autumn Budget began that work of levelling the playing field for high streets by announcing permanently lower business tax rates for RHL properties, including those on the high street, with rateable values below £500,000.The Discussion Paper published at Budget, Transforming Business Rates, sets out the Government’s areas of focus for broader reforms to the system and invites stakeholders to have a say in wider reforms.

Pursuant to the Answer of 1 November 2024 to Question 10443 on Civil Servants, what data her Department holds on the estimated financial impact of previously planned reductions in the size of the civil service in (a) 2024-25, (b) 2025-26 and (c) 2026-27.

In a public statement on 2 October 2023, the previous Chancellor announced a cap on civil service numbers. This statement includes data on the estimated financial impacts of this policy for the remainder of the SR21 Spending Review period, ending in March 2025. It can be accessed online.This government lifted the headcount cap announced by the previous administration in July. At Autumn Budget, the government committed to developing a strategic plan for a more efficient and effective civil service through phase two of the multi-year spending review.

What her policy is on (a) the level of the pension annual allowance and (b) the application of a lifetime allowance to pensions.

The Government wishes to encourage pension saving, to help ensure that people have an income, or funds on which they can draw, throughout retirement. There is no limit to the total amount you can build up in your lifetime pension savings without incurring a tax charge. Additionally, the £60,000 annual allowance ensures that saving into a pension is rewarding for everyone.HMRC provided an update in its August newsletter that it will proceed with finalising changes to the abolition of the Lifetime Allowance for pensions and we have since laid the relevant legislation to do so. This came into force on 18 November and will have retrospective effect from 6 April 2024. There are no plans to reintroduce the lifetime allowance.All taxes are kept under review as part of the Budget process.

With reference to paragraph 5.52 of the Autumn Budget 2024, HC 295, whether the application of inheritance tax to unused pension funds and death benefits will apply to the (a) BBC and (b) Channel 4 defined benefit pension scheme.

As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposesThis change will apply to all UK registered pension schemesThe impact this will have on specific schemes depends on their scheme rules.

Whether the Government plans to allocate additional funding to social care organisations outside the NHS to cover proposed increases in employers national insurance contributions.

The Budget will provide support for government departments and other public sector employers for additional Employer NICs costs. Private sector firms or charities, including social care providers, that are contracted by central or local Government will not be exempt from these changes.This is consistent with the approach to previous Employer NICs changes, as was the case with the previous Government’s Health and Social Care Levy. The government has protected the smallest businesses from the impact of the increase to employers’ National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no employer NICs at all next year. The government will support local authority services through a real terms increase in core local government spending power of around 3.2%, including at least £600 million of new grant funding to support social care.

Pursuant to the Answers of 1 November 2024 to Question 10988 on Treasury: recruitment, of 14 October 2024 to Question 6117 on Department for Transport: Civil Servants and of 4 October 2024 to Question 2937 on Department of Health and Social Care: Civil Servants, how many of the civil servants appointed under exception 1 worked in their previous role for (a) the Labour Party, (b) Labour Together and (c) a Labour Parliamentarian.

As is the case here, where the number of individuals is fewer than 5, we consider that to provide an exact figure would constitute the disclosure of personal data.

With reference to Item 26 of Table 5.1 of the Autumn Budget 2024, published on 30 October 2024, HC 295, whether the funding includes monies to devolved administrations under the Barnett formula.

The allowance for the impact on public sector organisations in item 26 of Table 5.1 of the Autumn Budget 2024 does include funding for the devolved governments, which will be provided via the Barnett formula.The UK Government will provide support for departments and other public sector employers for additional employer National Insurance contribution costs only. This funding will be allocated to UK Government departments, with the Barnett formula applying in the usual way. Given the impacts of this policy change will need to be worked through in further detail, this additional support has not yet been included in departmental or devolved government settlements in 2025-26.The overall outcome of the Barnett formula on devolved government funding is that they all receive at least 20% more funding per person than equivalent UK Government spending in the rest of the UK.

With reference to paragraph 5.146 of the Autumn Budget 2024, HC 295, what estimate her Department has made of the potential savings to the public purse for changes to the High Income Child Benefit Charge in each of the next five financial years.

It is estimated that reforming the High Income Child Benefit Charge to be charged on a household income basis, with thresholds set to £120,000-£160,000 so that no families lose out, would cost £1.4 billion in 2029-30. This is an internal HM Treasury estimate provided by HM Revenue and Customs and based on Spring 2024 assumptions. The government has announced that it will not proceed with this reform.

If she will list each (a) saving and (b) efficiency planned by her Department for the 2024-25 financial year to help meet the Government's overall savings target.

Through Spending Review 2025 Phase 1 HM Treasury received funding in 2024-25 for discrete, new pressures that have arisen since the previous Spending Review, such as the Post Office Enquiry and Extraordinary Revenue Acceleration funding for Ukraine. No additional funding beyond that was requested for pay uplifts, inflation, financial pressures in the departments Arms-Length bodies, or to support work on the new priorities of the government, for example for the establishment of the Office for Value for Money. These financial pressures have instead been managed within the department, including through the re-prioritisation of staff.In accordance with the published Government Efficiency Framework (GEF), the department has a programme of efficiency initiatives which it monitors centrally and will continue to do so into the next Spending Review period. This includes pursuing tech solutions including the use of AI, standardising processes and reviewing delivery models. Information on the individual workstreams is not published publicly.