Written questions by Glen.

Whether she made an assessment of the potential merits of undertaking an impact assessment of her policies on tackling non-compliance in the umbrella company market.

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 level of pension contributions made by affected people.

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.

Pursuant to the Answer of 27 November 2024 to Question 14946 on Government departments: communications and consultations, if he will publish the £449 million spending from Government Communications Service data, including any departmental breakdown, that provided the estimates for the £85 million of savings at Autumn Budget 2024.

I refer to the Rt Hon member to the answer given to PQ25685 on 30 January 2025.

Pursuant to the Answer of 27 November 2024 to Question 14946 on Government departments: communications and consultations, if he will list each of the programmes that have been cancelled or reduced to deliver £85 million of savings from the £449 million baseline.

I refer to the Rt Hon member to the answer given to PQ25685 on 30 January 2025.

Pursuant to the Answer of (a) 27 November 2024 to Question 14255 on Civil Service and (b) 27 November 2024 to Question 14946 on Government departments: communications and consultations, what the financial reduction in consultancy spending is in absolute terms required to deliver the policy of having spending on consultancy; and what the estimated baseline spending on government consultancy was in 2024-25 prior to the planned reduction of £550 million for 2024-25 and £680 million in 2025-26.

The baseline aggregate annual cash figure for the 24-25 savings target is based on an in-year monthly forecast outturn figure from the government’s cross central financial management system. In-year forecast outturn figures at this level of detail are not released publicly due to their security classification and sensitivity. The baseline for the £680 million 25-26 saving is based on a 50% cut to the average figure that HMG spent on consultancy across the six financial years 2017/18 to 2022/23. This figure was calculated using HM Treasury estimates from spending figures published via the annual release of data from the Online System for Central Accounting and Reporting (OSCAR) database.The government’s policy is to reduce consultancy spending by £550m in 2024-25 and to halve spending in 2025-26 against a baseline of average HMG spend on consultancy across the six financial years 2017/18 to 2022/23. This figure was calculated using HM Treasury estimates from spending figures published via the annual release of data from the Online System for Central Accounting and Reporting (OSCAR) database. This financial reduction in spending will deliver cash savings of £680m. The estimated baseline spending on consultancy in 2024-25 prior to the planned reduction of £550m is based on an in-year monthly forecast outturn figure from the government’s cross central financial management system. In-year forecast outturn figures at this level of detail are not released publicly due to their security classification and sensitivity.

What discussions Ministers in her Department had on government business at Labour Party Conference; whether such meetings and engagement will be recorded in government transparency returns; and whether these discussions were reported back to civil servants.

All Ministers' meetings in an official capacity are recorded and published on gov.uk as part of the department’s quarterly transparency return. The guidance acknowledges that meetings with external organisations at party conferences will generally be in a political capacity. As a result, they do not expect these meetings to be declared, unless a senior media figure was also present.

With reference to the UK Government Green Financing Framework, published in June 2021, whether it remains her Department's policy that funding should not be provided for the development of green technologies in the defence industry.

The principles of the Green Financing Programme are set out in the Green Financing Framework, published in June 2021. The Framework explains how proceeds from green gilts and NS&I’s retail Green Savings Bonds will finance green expenditures to help tackle climate change, biodiversity loss, and other environmental challenges, while creating green jobs across the UK. It also includes guidelines on the types of expenditures that can be included in the Programme. The previous Government decided to exclude financing weapons in its Green Financing Framework, alongside other named exclusions. The international convention is to exclude weapons for green bond frameworks. In line with other sovereign green bond issuers and international best practices, the UK Government Green Financing Framework was designed to align with the International Capital Markets Association (ICMA) Green Bond Principles. This approach enables the UK’s green gilts to be accessible to the greatest possible pool of investors, improving value-for-money. Green gilts and Green Savings Bonds finance public expenditures that can demonstrate a direct and positive environmental impact. Eligible expenditures are drawn from departments’ confirmed settlements in the Spending Review and assessed on the basis of their contribution to the Government’s climate and environmental objectives. The Green Financing Framework does not underpin how Government expenditure decisions are made. As the PM has announced to Parliament on Tuesday 25 February, we will reach 2.5% of GDP expenditure on defence in 27-28.

Pursuant to the Answer of 22 January 2025 to Question 23883, on Public Finance: Brexit, if she will make a comparative estimate of the net difference between the two invoices from the European Union relating to the Financial Settlement under the Withdrawal Agreement and the annual payments when the United Kingdom was a member of the European Union.

It is not possible to meaningfully compare the net payments under the Financial Settlement and the UK's financial contributions during its time as a Member State poses substantial analytical issues. The former relates to historic liabilities of and receipts due to the UK, while payments to the EU budget cover participation in the EU’s ongoing activities. The UK’s contributions and receipts to and from the EU as a Member State, as well as those made under the Financial Settlement are detailed in the annual European Union Finances Statement (available in the library of the House and on Gov.uk).

What meetings representatives from Shein have had with her Department since the 4 July 2024; on what dates these meetings took place; and what was discussed.

All meetings held by departments senior civil servants and Ministers are published to Gov.uk in line with Cabinet Office reporting and timetable guidance. Please follow the link below for visibility of HMT’s publications: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

What the cost to the public purse is of the 2024-25 Civil Service pay award broken down by (a) gross pay and (b) employer pension contributions.

The Pay Remit Guidance is a framework within which all organisations under its scope set pay. The 2024/2025 Pay Remit Guidance was published in July 2024 and departments are able to make average pay awards up to 5%.Under pay delegation, individual departments set their own wage scales and are responsible for publishing their own figures on pay and employer pension contributions as part of either their annual accounts, and / or the monthly workforce management information transparency figures.

Pursuant to the Answer of 5 December 2024 to Question 16601 on Employer’s Contributions: Public Sector, what her planned timetable is to update Parliament on allocations by department.

Allocations of support for additional Employer National Insurance Contributions costs by department will be published alongside spending estimates at Main Estimate.

What role management consultants will play in determining efficiency savings for phase 2 of the Spending Review.

There is no formal role for management consultants in determining efficiency savings. In developing their plans for the forthcoming Spending Review departments will need to find 5% savings and efficiencies against their current budgets, to help drive out waste and ensure all funding is focused on the Government’s priorities. The Government will set out its spending plans in the multi-year Spending Review in June 2025.

What assessment her Department has made of the potential impact of proposed changes to the non-domiciled tax regime on (a) philanthropic giving and (b) the charitable sector.

The Government’s priority is improving the UK’s competitiveness internationally and securing economic growth. The non-domicile reforms have been specifically designed to make the UK competitive with a modern, simple tax regime that is also fair. The reforms establish a tax regime for new residents, which is more attractive to new arrivals than the current rules. As part of the reforms, the Government also wants to incentivise non-domiciled individuals who are not eligible for the new regime to spend and invest their foreign income and gains in the UK. That is why existing and previous users of the remittance basis will be able to take advantage of a three-year Temporary Repatriation Facility (TRF) to bring their offshore funds to the UK at a discounted tax rate. The Government published a Tax Information and Impact Note for this policy at Autumn Budget 2024. This can be found here:https://www.gov.uk/government/publications/tax-changes-for-non-uk-domiciled-individuals/reforming-the-taxation-of-non-uk-domiciled-individuals. Charities are a vital part of our society, and the Government continues to support them and their donors. Total charitable tax reliefs given to charities and donors was over £6bn for the tax year ending in April 2024.

Pursuant to the Answer of 28 January 2025 to Question 25682 on Motor vehicles: taxation, whether any impact assessment has been produced on changes to tax on double cab pick-up vehicles in the Autumn Budget 2024.

The change in treatment for Double Cab Pick-ups (DCPUs) as announced at Autumn Budget 2024 was to align treatment with recent case law to treat them as cars, and not a change in policy requiring legislation. As mentioned in my answer of 28 January 2025, given this was not a policy change, it sits outside the Tax Consultation Framework. Under that framework, Tax Information and Impacting Notes (TIINs) are only published alongside legislation at fiscal events. More information on the Tax Consultation Framework can be found here: https://assets.publishing.service.gov.uk/media/5a79567ee5274a3864fd622b/tax-consultation-framework.pdf

Pursuant to the Answer of 7 January 2025 to Question 20947 on First Time Buyers: Stamp Duties, what the average stamp duty paid was by people who claimed first time buyers’ relief in the 2023-24 tax year; how many such payments were made in the same period; and what estimate he has made of the (a) number and (b) value of those payments in the 2025-26 tax year.

In 2023 to 2024, there were 113,100 transactions above the nil-rate band threshold of £250,000 that claimed First-Time Buyers’ Relief (FTBR) in the Stamp Duty Land Tax (SDLT) return. These transactions paid an average of £900 in SDLT. Estimates for 2025 to 2026 for claimants of FTBR and for the average SDLT paid by FTBR claimants are not available.

How much was claimed for trade union subscriptions under section 344 of the Income Tax (Earnings and Pensions) Act 2003 in each of the last five years.

The requested information is not available. Claims for Professional Membership Fees and Annual Subscriptions, (under s343 and s344 ITEPA 2003) are reported on HMRC returns under the ‘Fees and Subscriptions’ category and cannot therefore be separately identified.

Pursuant to the Answer of 7 January 2025, to Question 21295 on Employers’ Contributions: Equality, whether a longer Impact Assessment or screening document was produced internally by her Department on the changes to National Insurance contributions that subsequently informed the content in the Tax Information and Impact Note.

The Government carefully considers the impact of all decisions on those sharing protected characteristics in line with both our legal obligations and with our commitment to greater fairness and opportunity.The Government is committed to meeting its obligation to the Public Sector Equality Duty (PSED) and Treasury ministers are confident the Government has met the obligation for the changes to National Insurance.A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer; the economic impacts of the policy; and the impacts on individuals, businesses, civil society organisations and an overview of the equality impacts. The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.

Whether her Department has a theory of economic growth it uses when formulating (a) fiscal and (b) economic policy.

The Government’s growth mission is its central mission. Its plan for growth is built around the three essential elements of stability, investment, and reform. The work of the growth mission can be structured into seven pillars, as set out in the Autumn Budget document. This approach is informed by economic analysis and will deliver a decade of national renewal by fixing the foundations of the economy and rebuilding Britain, making every part of the country better off.The Government's fiscal policy objective is to support sustainable economic growth and provision high-quality public services and investment across the UK, by effectively managing public finances and ensuring taxes and borrowing are sustainable.Economic and fiscal stability are prerequisites for the economy to grow, as they give UK businesses and households the confidence to make decisions on future investments and consumption. This encourages innovation and growth over the long term.

Pursuant to the Answer of 27 November 2024 to Question 14946 on Government Departments: Communication and Consultants, whether her Department holds data on the (a) Department and (b) programme reductions to consultancy spending that is expected to reduce spending by (i) £550 million in 2024-25 and (ii) £680 million in 2025-26.

Consultancy spending data for the current 24-25 financial year is held centrally on the cross-government financial system. In-year monthly forecast outturn data at this level of detail is not shared publicly due to its security classification and sensitivity.Final outturn figures for consultancy spending are published annually via Department’s audited Annual Reports and Accounts (ARAs) and via the annual release of data from the Online System for Central Accounting and Reporting (OSCAR) database. Individual departments control their budgets for consultancy spending and determine the ways they will reduce it in line with the aggregate savings target. HM Treasury and Cabinet Office are holding them to account for these reductions.

Pursuant to the Answer of 13 February 2025 to Question 29436 on Manufacturing Industries, whether food and drink manufacturing is a key advanced manufacturing sector.

The Industrial Strategy will focus on the sectors which offer the highest growth opportunity for the economy and business, including Advanced Manufacturing. The Government will prioritise subsectors within the broad sectors that meet our objectives and where there is evidence that policy can address barriers to growth. The Industrial Strategy, alongside Sector Plans for the growth-driving sectors, will be published in Spring 2025, aligned with the multi-year Spending Review. These Sector Plans will set out the specific sub-sectors of focus, identify key barriers to growth, and describe how government and industry intend to achieve long-term growth for the sector.