Written questions by Glen.

Pursuant to the Answer of 4 March 202, to Question 33375 on Environment Protection: Finance, whether (a) UK Paris-aligned Benchmarks and (b) UK Climate Transition Benchmarks require investment in firms which support the renewal of Trident nuclear deterrent to be excluded.

The UK Benchmarks Regulation sets out the requirements for UK Climate Transition Benchmarks and UK Paris-aligned Benchmarks. The Financial Conduct Authority (FCA) monitor and supervise benchmark administrators according to the Benchmarks Regulation to ensure that benchmarks are produced robustly and with due transparency. The FCA published a statement regarding their position on sustainability regulations and UK defence investment on 11 March 2025. It is for benchmark administrators to decide if they wish to provide UK Climate Transition Benchmarks and UK Paris-aligned benchmarks under the Benchmarks Regulation, including by paying due regard to the relevant FCA guidance, and which companies to include in their benchmarks. It is then up to firms and investors to choose whether to use these benchmarks. This Government does not see a conflict between sustainable investment and investment in our world-leading defence sector.

Whether the EU Green Taxonomy regulations apply to Northern Ireland.

The EU Taxonomy Regulation, which is part of the EU's sustainable finance framework, does not directly apply in Northern Ireland. There are some circumstances where a UK company may be subject to the EU Taxonomy reporting requirements because of its operations in the EU. This could apply to relevant companies in Northern Ireland, just as elsewhere in the UK.

What assessment her Department has made of the potential impact of reductions in funding for level seven healthcare apprenticeships on the availability of Advanced Clinical Practitioners in the NHS.

The government is committed to spreading opportunities and economic growth, supported by a strong skills system.This government has an extremely challenging fiscal inheritance. There are tough choices that need to be taken on how funding should be prioritised in order to generate opportunities for young people that enable them to make a start in good, fulfilling careers, and the department will therefore be asking more employers to step forward and fund a significant number of level 7 apprenticeships themselves outside of the levy-funded Growth and Skills offer.The department has received a wide range of representations, which it is currently considering. These have been received directly and via Skills England, which has engaged with a wide range of stakeholders on this matter and has shared its findings with the department.The department recognises the importance of providing clarity as soon as possible on future funding for level 7 apprenticeships and will communicate next steps in due course.The department also continues to work across government to tackle the skills needs of different sectors, including addressing the skills gaps in the health and social care industry which were identified in Skills England’s first report on driving growth and widening opportunities.

What assessment his Department has made of the potential impact of funding changes for level 7 apprenticeships on skills shortages in the NHS; and what discussions he has had with the Secretary of State for Education on funding for those apprenticeships.

Skills England and the Department for Education are reviewing the growth and skills offer, including whether employers will fund level seven apprenticeships outside of the levy. Ministers, officials, NHS England, and a range of stakeholders across the sector have been feeding into this review and will continue to work closely with Skills England to ensure that the National Health Service has access to the skilled workforce that patients need, as we rebuild the NHS and make sure that it is there for all of us when we need it.

What assessment her Department has made of the potential impact of reductions in funding for level seven healthcare apprenticeships on the delivery of the NHS long-term workforce plan.

The government is committed to spreading opportunities and economic growth, supported by a strong skills system.This government has an extremely challenging fiscal inheritance. There are tough choices that need to be taken on how funding should be prioritised in order to generate opportunities for young people that enable them to make a start in good, fulfilling careers, and the department will therefore be asking more employers to step forward and fund a significant number of level 7 apprenticeships themselves outside of the levy-funded Growth and Skills offer.The department has received a wide range of representations, which it is currently considering. These have been received directly and via Skills England, which has engaged with a wide range of stakeholders on this matter and has shared its findings with the department.The department recognises the importance of providing clarity as soon as possible on future funding for level 7 apprenticeships and will communicate next steps in due course.The department also continues to work across government to tackle the skills needs of different sectors, including addressing the skills gaps in the health and social care industry which were identified in Skills England’s first report on driving growth and widening opportunities.

What assessment her Department has made of the potential impact of reductions in funding for level seven apprenticeships on the availability of Chartered Town Planners in local government.

I refer the hon. Member for Salisbury to the answer of 20 January 2025 to Question 23140.

Food and Rural Affairs, what assessment he has made of the potential impact of (a) the cumulative cost burden of the Extended Producer Responsibility Scheme and (b) other business costs on the food and drink sector.

The Government wants to see all businesses take steps to reduce packaging use, ensure packaging is easy to recycle, and where appropriate move to re-use systems. We have made a full assessment of the impacts that implementing packaging extended producer responsibility will have, which can be found in Section 8 of the impact assessment: The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024.

Food and Rural Affairs, what steps he plans to take to ensure that the Extended Producer Responsibility Scheme does not discourage investment in manufacturing.

The scheme treats domestic manufacturing and import equally, with all packaging and packaged products, whether manufactured and supplied domestically or imported into UK, subject to the obligations in the Extended Producer Responsibility Regulations. Similarly, any packaging or packaged goods manufactured in the UK and exported will not be in scope of the UK Regulations but may be in scope of the Extended Producer Responsibility regime in the country the packaging or packaged goods are being exported to.

Food and Rural Affairs, how his Department determined the fee rates for Extended Producer Responsibility; and whether he consulted industry on those rates.

Illustrative base fees are calculated by dividing packaging waste management costs (for household packaging waste) and other relevant costs by the total amount of household packaging placed on the market and this principle was consulted on in 2019 and again in 2021. Since August 2024 Defra have worked closely with packaging producers to refine the approach to modelling fees and ensure they more accurately reflect the price drivers for local authority collection costs. On 20 December Defra published the third iteration of illustrative fees, based on the agreed final proposed modelling scenario for the total disposal costs that should be recovered through EPR in 2025. The illustrative base fees use packaging tonnage data submitted to date by producers on the Report Packaging Data (RPD) online portal for the first six months of 2024, with adjustments applied (see below for further details). These fees represent the best possible point estimate of base fees given currently available information. Final fees, used to invoice producers from October 2025, are expected to be calculated in June 2025 using tonnage data reported by producers for the full year of 2024.

Food and Rural Affairs, what discussions he has had with (a) the brewing industry and (b) other sectors on the Extended Producer Responsibility scheme.

The Government has worked closely with industry, including the brewing sector, throughout development of Extended Producer Responsibility for Packaging. Feedback from stakeholders has been factored into finalising the regulations, including consulting stakeholders on a draft of the pEPR regulation in 2023. Defra regularly holds stakeholders’ forums which are well attended by stakeholders across the drinks' value chain, and these are used to provide updates and capture feedback from impacted stakeholders. Since August 2024 we have worked closely with packaging producers to refine the approach to modelling fees and ensure they more accurately reflect the price drivers for local authority collection costs. My officials recently attended events organised by industry, and on 18 March attended a conference held by the National Association of Cider Maker’s to discuss the Extended Producer Responsibility for Packaging and respond to concerns raised by their members.

Food and Rural Affairs, whether local authorities will be required to spend the full funds generated through the extended producer responsibility scheme on waste (a) management and (b) processing.

Local authority grant funding for waste management through MHCLG block grants has not typically been ringfenced, to protect the sustainability and liquidity of local authority finances and protect principles of devolution. The additional income local authorities receive through pEPR is calculated to cover the modelled costs they incur in fulfilling their statutory waste management duties in regard to household packaging waste and should therefore be spent on waste management. We are encouraging local authorities to invest this income into their recycling services in the 2025 financial year. We recognise that packaging producers have a strong interest in ensuring pEPR fees are used to support transition to a circular economy and we are currently exploring options to support this ambition. For year 1 of pEPR, we have agreed with HM Treasury and MHCLG that pEPR funding will be an additional revenue stream for local authorities. In England, Simpler Recycling introduces new standard for the management of dry recycling. We will focus on engagement with local authorities and encourage the use of this additional funding to help drive investment in additional infrastructure that may be needed to meet these standards.

Food and Rural Affairs, what steps his Department is taking to ensure transparency in the (a) calculation and (b) use of extended producer responsibility fees.

The Local Authority Packaging Cost and Performance Model (LAPCAP), alongside the Producer Responsibility Obligations (Packaging Waste) Regulations 2024 will provide transparency on fee calculations and how the fees are used by Local Authorities. PackUK, the scheme administrator for pEPR, is required to publish information explaining how it has assessed Local Authority payments for the Operational Year.

Food and Rural Affairs, whether he plans to publish guidance on how businesses should report extended producer responsibility-related costs in their financial accounts.

It is not for the Government to provide guidance on how, or when to account for pEPR fees and we would encourage producers to engage with their respective audit firms where required. Further context on intended application of Regulation 60 Liability of producers to pay annual disposal and administration fees was issued in January, which is sufficient for respective audit firms to advise where required.

Commonwealth and Development Affairs, what recent assessment he has made of the potential implications for his policies of the adequacy of levels of freedom of religion or belief in Cameroon; and what steps he is taking to support this right in that country.

The Cameroon Constitution guarantees freedom of religion and worship. The UK Government continues to monitor civil and political rights in Cameroon and is committed to uphold the right to freedom of religion or belief (FoRB). This includes advocating for the protections of all vulnerable communities through our position at the UN, G7 and other multilateral fora as well as bilaterally with the Government of Cameroon and other influential parties.

If she will make an assessment of the potential impact of her policies on tackling non-compliance in the umbrella company market on the number of joint employment models.

The Government recognises the positive role that compliant and well-managed umbrella companies can play in the functioning of the temporary labour market. However, non-compliance in the umbrella company market is widespread and costs taxpayers billions of pounds a year. HMRC analysis shows that at least 275,000 workers, and likely significantly more, were engaged at some point in 2022 to 2023 by umbrella companies that were involved in tax avoidance, evasion or fraud. In the same year around £500 million was lost to disguised remuneration tax avoidance schemes, almost all of which was facilitated by umbrella companies. Hundreds of millions more was lost to so called ‘mini umbrella company’ fraud and other fraudulent attacks by people abusing umbrella company structures. The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year.

With reference to paragraph 2.19 of the Autumn Budget 2024, whether she plans to provide additional funding for tackling non-compliant umbrella companies.

The Government recognises the positive role that compliant and well-managed umbrella companies can play in the functioning of the temporary labour market. However, non-compliance in the umbrella company market is widespread and costs taxpayers billions of pounds a year. HMRC analysis shows that at least 275,000 workers, and likely significantly more, were engaged at some point in 2022 to 2023 by umbrella companies that were involved in tax avoidance, evasion or fraud. In the same year around £500 million was lost to disguised remuneration tax avoidance schemes, almost all of which was facilitated by umbrella companies. Hundreds of millions more was lost to so called ‘mini umbrella company’ fraud and other fraudulent attacks by people abusing umbrella company structures. The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year.

If she will make an estimate of the potential impact of her policy on tackling non-compliance in the umbrella company market on revenues to the Exchequer.

The Government recognises the positive role that compliant and well-managed umbrella companies can play in the functioning of the temporary labour market. However, non-compliance in the umbrella company market is widespread and costs taxpayers billions of pounds a year. HMRC analysis shows that at least 275,000 workers, and likely significantly more, were engaged at some point in 2022 to 2023 by umbrella companies that were involved in tax avoidance, evasion or fraud. In the same year around £500 million was lost to disguised remuneration tax avoidance schemes, almost all of which was facilitated by umbrella companies. Hundreds of millions more was lost to so called ‘mini umbrella company’ fraud and other fraudulent attacks by people abusing umbrella company structures. The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year.

If she will make an assessment of the potential impact of her policies on tackling non-compliance in the umbrella company market on the labour supply chain.

The Government recognises the positive role that compliant and well-managed umbrella companies can play in the functioning of the temporary labour market. However, non-compliance in the umbrella company market is widespread and costs taxpayers billions of pounds a year. HMRC analysis shows that at least 275,000 workers, and likely significantly more, were engaged at some point in 2022 to 2023 by umbrella companies that were involved in tax avoidance, evasion or fraud. In the same year around £500 million was lost to disguised remuneration tax avoidance schemes, almost all of which was facilitated by umbrella companies. Hundreds of millions more was lost to so called ‘mini umbrella company’ fraud and other fraudulent attacks by people abusing umbrella company structures. The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year.

If she will make an assessment of the potential implications for her policies of the report by the FCSA entitled Regulating the UK’s umbrella market - FCSA’s response to proposals in Budget 2024, published on 11 March 2025.

The Government recognises the positive role that compliant and well-managed umbrella companies can play in the functioning of the temporary labour market. However, non-compliance in the umbrella company market is widespread and costs taxpayers billions of pounds a year. HMRC analysis shows that at least 275,000 workers, and likely significantly more, were engaged at some point in 2022 to 2023 by umbrella companies that were involved in tax avoidance, evasion or fraud. In the same year around £500 million was lost to disguised remuneration tax avoidance schemes, almost all of which was facilitated by umbrella companies. Hundreds of millions more was lost to so called ‘mini umbrella company’ fraud and other fraudulent attacks by people abusing umbrella company structures. The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year.

What assessment her Department has made of the potential impact of her policy on tackling non-compliance in the umbrella company market on (a) freelancers and (b) temporary workers seeking to evidence a stable income for mortgage applications.

The Government recognises the positive role that compliant and well-managed umbrella companies can play in the functioning of the temporary labour market. However, non-compliance in the umbrella company market is widespread and costs taxpayers billions of pounds a year. HMRC analysis shows that at least 275,000 workers, and likely significantly more, were engaged at some point in 2022 to 2023 by umbrella companies that were involved in tax avoidance, evasion or fraud. In the same year around £500 million was lost to disguised remuneration tax avoidance schemes, almost all of which was facilitated by umbrella companies. Hundreds of millions more was lost to so called ‘mini umbrella company’ fraud and other fraudulent attacks by people abusing umbrella company structures. The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year.