Written questions by Minns.

Pursuant to the Answer of 28 January 2026 to Question 109300 on Individual Savings Accounts, whether existing Lifetime ISA holders will be permitted to transfer their savings without penalty into the new product that will be offered in place of the Lifetime ISA.

At Autumn Budget 2025, the Government announced that it will consult in early 2026 on introducing a new, simpler ISA product for first time buyers. The new ISA product will be offered in place of the Lifetime ISA. The consultation will consider how existing Lifetime ISA holders should be treated, including any potential transitional arrangements or transfer options. It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely.

If she will make an assessment of the potential impact of increasing draught duty relief to 20% on (a) pubs and (b) small independent brewers in Carlisle.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. The duty system also supports small producers by providing a tapered duty discount on products below 8.5% alcohol by volume (ABV). Supporting our high streets is a vital part of our economic growth mission and the Government is committed to working in partnership with businesses and local communities to deliver this. The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.

If she will make an assessment of the potential merits of increasing draught duty relief for (a) beer and (b) cider served in pubs in Carlisle.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. The duty system also supports small producers by providing a tapered duty discount on products below 8.5% alcohol by volume (ABV). Supporting our high streets is a vital part of our economic growth mission and the Government is committed to working in partnership with businesses and local communities to deliver this. The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.

What steps she plans to take through the alcohol duty system to support (a) pubs and (b) breweries in Carlisle.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. The duty system also supports small producers by providing a tapered duty discount on products below 8.5% alcohol by volume (ABV). Supporting our high streets is a vital part of our economic growth mission and the Government is committed to working in partnership with businesses and local communities to deliver this. The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.