Written questions by Milne.

Whether her Department has made an assessment of the potential merits of allowing businesses to continue paying rates based on the previous year's valuation where a newly determined business rates valuation is under appeal with additional liability payable only if the appeal is unsuccessful.

If customers disagree with their Rateable Value (as published in the Rating Lists), there is a three-stage process run by the Valuation Office Agency (VOA) known as Check, Challenge, Appeal to challenge this. Ratepayers are required to continue paying business rates based on the current valuation while a case is ongoing.

Whether HMRC holds customs export data identifying exports of live munitions, including bullets or cartridges, from the United Kingdom to Israel; and whether such data distinguishes live munitions from training, sporting, and other non-combat ammunition.

HM Revenue & Customs (HMRC) is responsible for the collection of Customs declarations and the publication of data on imports and exports of goods to and from the UK.Data on ammunition exports does not distinguish between live ammunition and other forms such as those for training or sporting activities.

What recent discussions she has had with the Valuation Office Agency on the application of business rates to pubs and breweries.

I have regular discussions with the Valuation Office Agency (VOA), who are responsible for independently valuing properties.

Whether she plans maintain the five pence per litre fuel duty cut.

At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The temporary 5p cut is currently scheduled to expire in March 2026. The Government considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.

What assessment her Department has made of the potential merits of reducing VAT on labour costs to 10% for the hair and beauty sector.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £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. No VAT is charged on employment costs themselves, as wages are not subject to VAT. VAT only applies where labour is supplied through an agency or another business-to-business service, and VAT-registered businesses can recover any VAT incurred.