Written questions by Reynolds.

What assessment she has made of the potential implications for her policies of trends in the number of pub closures in the last 12 months; and what fiscal measures she plans to take to support that sector.

The Government recognises the important role pubs play on our high streets and in community spaces and we want to see them thrive. That’s why the Government is investing £440,000 with Pub is The Hub to help rural pubs diversify, aiming to support rural communities, create new jobs and services. In recognition of the economic and cultural importance of pubs, as well as the wider hospitality sector, at Autumn Budget 2024 the Government cut alcohol duty on qualifying draught products by 1.7% in cash terms. This duty reduction, worth over £85m a year, covers approximately 60% of the alcoholic drinks sold in pubs and is equivalent to a 1p duty reduction on a typical pint. As announced at Autumn Budget 2024, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure properties with ratable values below £500,000 from 2026/27. This permanent tax cut will ensure that small hospitality businesses, such as pubs, benefit from much-needed certainty and support. The Government keeps all areas of the tax system under review. Any changes to the tax system are announced as part of the annual Budget process.

What her Department's priorities are for the forthcoming UN Tax Convention negotiations.

The UK is committed to working with all stakeholders to ensure inclusive and effective international tax cooperation, and has been actively engaging in negotiations at the UN over a future Framework Convention, including the recent informal sessions for the technical workstreams. The UK believes that a UN Tax Framework Convention has the potential to further advance international tax cooperation, but to be successful, it needs to be clear in its aims, avoid duplicating initiatives, and seek to secure the broad support and participation of members.

What assessment she has made of the potential impact of extending the expensive car supplement to electric vehicles registered on the affordability of low-emission vehicles; and whether she plans to increase the threshold in line with inflation.

As set out at Autumn Budget 2024, the Government will consider the merits of raising the threshold for zero emissions cars only at a future fiscal event. The government keeps all taxes and thresholds under review.

What steps her Department is taking to support the night-time economy; and what assessment she has made of the potential impact of (a) VAT reductions, (b) business rates reform and (c) National Insurance threshold adjustments on the sustainability of late-night venues.

The Government recognises the importance of the night-time economy and the challenges faced by late-night venues. At the Autumn Budget, a package of measures was introduced to support the hospitality sector, including those operating at night. The Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs, and the Office for Budget Responsibility forecasts employment levels to increase over the coming years. The small business multiplier has been frozen for 2025-26, and retail, hospitality and leisure business rates relief has been extended for one year at 40 per cent, up to a cash cap of £110,000 per business. The Government intends to introduce permanently lower business rates multipliers for retail, hospitality and leisure properties with rateable values below £500,000 from 2026-27, providing much-needed certainty and support for RHL businesses. The rates for these new multipliers will be set at Budget 2025 so that the Government can take into account the revaluation outcomes, as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements. The Government keeps all areas of the tax system under review and changes to the tax system are made at fiscal events, in line with usual practice.

What assessment her Department has made of the potential impact of defined benefit pension schemes for public sector workers on the public purse; and whether she plans to review the balance between defined benefit and defined contribution pension schemes across the (a) public and (b) private sectors.

In line with the Independent Public Service Pensions Commission’s report in 2011, the Government’s central measure of the affordability of public service pensions is long-term public service pension spending as a share of GDP. In its Fiscal Risk and Sustainability Report 2024, the OBR projects that this measure will fall from 1.9% in 2023-24 to 1.4% in 2073-74. The Government has established a new Pensions Commission, to support a strong, sustainable and fair pension system that secures a financially secure retirement for millions of private sector pensioners into the middle of this century.

What the average length of time was that callers to HM Revenue and Customs waited before ending their call without speaking to an adviser in (a) 2015 and (b) 2016.

HMRC’s published historic data series includes figures for 2014-15, 2015-16 and 2016-17. This data sets out the number of telephony contacts and the percentage of total call attempts handled by HMRC Contact Centres. These figures, along with the length of time which callers waited before ending their call without speaking to an adviser, are set out in the table below: Telephony2014-152015-162016-17Contacts 64,781,97860,804,09249,865,940% of total call attempts handled by Contact Centres71.971.691.7Average length of time that callers to HMRC waited before ending their call without speaking to an adviser (minutes and seconds)10:1814:336:53 The percentage of total call attempts handled by contact centres includes calls handled by an adviser and calls where the query was resolved without speaking to an adviser, for example, after listening to a recorded informational message. HMRC’s telephone service standard is to answer 85 per cent of phone calls to advisers. This has been the primary telephony target since 2022-23, and there is published performance against this metric since 2020-21, which can be found in HMRC’s historic data series on Gov.uk. A target of 85 per cent of adviser attempts handled was reviewed and confirmed as part of HMRC's funding settlement at the Spending Review in June 2025. HMRC has not made an assessment of the additional level of funding that would be required to enable HMRC to answer all telephone calls. The target of answering 85 per cent of calls to advisers, which was agreed at the Spending Review in June 2025, strikes the necessary balance between delivering a good service and providing value for money to taxpayers.

What the service level target is for HM Revenue and Customs for answering telephone calls; and when that target was last reviewed.

HMRC’s published historic data series includes figures for 2014-15, 2015-16 and 2016-17. This data sets out the number of telephony contacts and the percentage of total call attempts handled by HMRC Contact Centres. These figures, along with the length of time which callers waited before ending their call without speaking to an adviser, are set out in the table below: Telephony2014-152015-162016-17Contacts 64,781,97860,804,09249,865,940% of total call attempts handled by Contact Centres71.971.691.7Average length of time that callers to HMRC waited before ending their call without speaking to an adviser (minutes and seconds)10:1814:336:53 The percentage of total call attempts handled by contact centres includes calls handled by an adviser and calls where the query was resolved without speaking to an adviser, for example, after listening to a recorded informational message. HMRC’s telephone service standard is to answer 85 per cent of phone calls to advisers. This has been the primary telephony target since 2022-23, and there is published performance against this metric since 2020-21, which can be found in HMRC’s historic data series on Gov.uk. A target of 85 per cent of adviser attempts handled was reviewed and confirmed as part of HMRC's funding settlement at the Spending Review in June 2025. HMRC has not made an assessment of the additional level of funding that would be required to enable HMRC to answer all telephone calls. The target of answering 85 per cent of calls to advisers, which was agreed at the Spending Review in June 2025, strikes the necessary balance between delivering a good service and providing value for money to taxpayers.

What estimate she has made of the additional level of funding that would be required to enable HM Revenue and Customs to answer all telephone calls.

HMRC’s published historic data series includes figures for 2014-15, 2015-16 and 2016-17. This data sets out the number of telephony contacts and the percentage of total call attempts handled by HMRC Contact Centres. These figures, along with the length of time which callers waited before ending their call without speaking to an adviser, are set out in the table below: Telephony2014-152015-162016-17Contacts 64,781,97860,804,09249,865,940% of total call attempts handled by Contact Centres71.971.691.7Average length of time that callers to HMRC waited before ending their call without speaking to an adviser (minutes and seconds)10:1814:336:53 The percentage of total call attempts handled by contact centres includes calls handled by an adviser and calls where the query was resolved without speaking to an adviser, for example, after listening to a recorded informational message. HMRC’s telephone service standard is to answer 85 per cent of phone calls to advisers. This has been the primary telephony target since 2022-23, and there is published performance against this metric since 2020-21, which can be found in HMRC’s historic data series on Gov.uk. A target of 85 per cent of adviser attempts handled was reviewed and confirmed as part of HMRC's funding settlement at the Spending Review in June 2025. HMRC has not made an assessment of the additional level of funding that would be required to enable HMRC to answer all telephone calls. The target of answering 85 per cent of calls to advisers, which was agreed at the Spending Review in June 2025, strikes the necessary balance between delivering a good service and providing value for money to taxpayers.

How many and what proportion of telephone calls to HM Revenue and Customs were answered in (a) 2015 and (b) 2016.

HMRC’s published historic data series includes figures for 2014-15, 2015-16 and 2016-17. This data sets out the number of telephony contacts and the percentage of total call attempts handled by HMRC Contact Centres. These figures, along with the length of time which callers waited before ending their call without speaking to an adviser, are set out in the table below: Telephony2014-152015-162016-17Contacts 64,781,97860,804,09249,865,940% of total call attempts handled by Contact Centres71.971.691.7Average length of time that callers to HMRC waited before ending their call without speaking to an adviser (minutes and seconds)10:1814:336:53 The percentage of total call attempts handled by contact centres includes calls handled by an adviser and calls where the query was resolved without speaking to an adviser, for example, after listening to a recorded informational message. HMRC’s telephone service standard is to answer 85 per cent of phone calls to advisers. This has been the primary telephony target since 2022-23, and there is published performance against this metric since 2020-21, which can be found in HMRC’s historic data series on Gov.uk. A target of 85 per cent of adviser attempts handled was reviewed and confirmed as part of HMRC's funding settlement at the Spending Review in June 2025. HMRC has not made an assessment of the additional level of funding that would be required to enable HMRC to answer all telephone calls. The target of answering 85 per cent of calls to advisers, which was agreed at the Spending Review in June 2025, strikes the necessary balance between delivering a good service and providing value for money to taxpayers.

How many telephone calls were received by HM Revenue and Customs in (a) 2015 and (b) 2016.

HMRC’s published historic data series includes figures for 2014-15, 2015-16 and 2016-17. This data sets out the number of telephony contacts and the percentage of total call attempts handled by HMRC Contact Centres. These figures, along with the length of time which callers waited before ending their call without speaking to an adviser, are set out in the table below: Telephony2014-152015-162016-17Contacts 64,781,97860,804,09249,865,940% of total call attempts handled by Contact Centres71.971.691.7Average length of time that callers to HMRC waited before ending their call without speaking to an adviser (minutes and seconds)10:1814:336:53 The percentage of total call attempts handled by contact centres includes calls handled by an adviser and calls where the query was resolved without speaking to an adviser, for example, after listening to a recorded informational message. HMRC’s telephone service standard is to answer 85 per cent of phone calls to advisers. This has been the primary telephony target since 2022-23, and there is published performance against this metric since 2020-21, which can be found in HMRC’s historic data series on Gov.uk. A target of 85 per cent of adviser attempts handled was reviewed and confirmed as part of HMRC's funding settlement at the Spending Review in June 2025. HMRC has not made an assessment of the additional level of funding that would be required to enable HMRC to answer all telephone calls. The target of answering 85 per cent of calls to advisers, which was agreed at the Spending Review in June 2025, strikes the necessary balance between delivering a good service and providing value for money to taxpayers.

How many people HMRC has identified as being liable for the Loan Charge who have not yet (a) paid and (b) settled to avoid it (i) in total and (ii) by Parliamentary constituency.

HMRC has previously estimated that around 40,000 individuals and 5,000 employers were liable to the Loan Charge and were yet to settle with HMRC, including those who had settled some but not all of their liabilities. This information is not available at parliamentary constituency level. Between Budget 2016 and 31 March 2024, HMRC agreed just over 25,000 settlements with employers and individuals of their disguised remuneration schemes, bringing into charge around £4.2 billion in revenue.

If she will make it her policy to pay additional compensation to people impacted by the collapse of Equitable Life.

The Equitable Life Payment Scheme has been fully wound down and closed since 2016 and there are no plans to reopen any decisions relating to the Payment Scheme or review the £1.5 billion funding allocation previously made to it. Further guidance on the status of the Payment Scheme after closure is available at: https://www.gov.uk/guidance/equitable-life-payment-scheme#closure-of-the-scheme.