Written questions by Lam.

Hat assessment she has made of the potential impact of Government intervention on food prices on farmers.

Awaiting answer.

For what reason HMRC does not collect data on the number of wine producers claiming Small Producers Relief; and whether the Department plans to begin collecting such data to inform the evaluation of the 2023 alcohol duty reforms.

HM Revenue & Customs (HMRC) holds data on the volume of products on which Small Producer Relief (SPR) is claimed, however it is not possible to accurately attribute this amount to a specific number of producers.HMRC does not approve producers for SPR as both eligibility and rates can vary annually, depending on production levels. Instead, producers self- assess their eligibility and calculate the correct rate, meaning there is no central record of SPR claimants.In some cases, the duty is paid by someone other than the producer. For example, goods may move in duty suspension from the producer to an excise warehouse, which pays the duty. In other cases large producers may conduct processes, such as bottling, on behalf of several smaller producers and account for the duty on behalf of their customers when the goods are released.These arrangements reduce burdens on small producers while accommodating common commercial practices. Although HMRC cannot determine a definitive number of producers claiming SPR, it assesses that very few wine producers will have claimed the relief due to the 8.5% ABV eligibility limit.HMRC will evaluate the 2023 duty reforms using several data sources, including SPR clearance volumes. For the reasons stated there are no plans to collect additional data on the number of producers claiming SPR.

What assessment her Department has made of the potential impact of business rate increases on the rural economy.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This has led to increases in rateable values for some properties, as current values are based on pandemic-era valuations in recognition of the impact of the revaluation on bills. To respond to those who are seeing large increases, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills. Rural Rate Relief also continues to be available for key amenities and community assets in rural areas. It provides 100% rate relief for properties that are based in eligible rural areas with populations below 3,000.

What recent steps she has taken to disrupt organised crime groups engaged in the supply of illicit tobacco products.

The actions we are taking to tackle illicit tobacco are set out in the illicit tobacco strategy. Our recent results can be found here, including criminal and civil sanctions as well as seizures.

What steps her Department is taking to to encourage the procurement of British-made office products and stationery by (a) her Department and (b) its arms-length bodies.

Contracts for office products and materials are awarded in compliance with the relevant public procurement regulations to ensure value for money, utilising Crown Commercial Service framework agreements. Details of government contracts above £12,000 (inc. VAT) are published on Contracts Finder (https://www.gov.uk/contracts-finder) and, if procured under the Procurement Act 2023, on the Central Digital Platform (Find a Tender service). This includes a note of winning suppliers. (https://www.find-tender.service.gov.uk/Search(opens in a new tab)).

How many and what proportion of her Department’s suppliers for (a) ICT (b) stationery and (c) office furniture are (i) supplied by UK businesses and (ii) manufactured in the UK.

Contracts for office products and materials are awarded in compliance with the relevant public procurement regulations to ensure value for money, utilising Crown Commercial Service framework agreements. Details of government contracts above £12,000 (inc. VAT) are published on Contracts Finder (https://www.gov.uk/contracts-finder) and, if procured under the Procurement Act 2023, on the Central Digital Platform (Find a Tender service). This includes a note of winning suppliers. (https://www.find-tender.service.gov.uk/Search(opens in a new tab)).

From which countries her Department has sourced (a) pulp and (b) finished paper for (i) official stationery and (ii) other printed materials.

Contracts for office products and materials are awarded in compliance with the relevant public procurement regulations to ensure value for money, utilising Crown Commercial Service framework agreements. Details of government contracts above £12,000 (inc. VAT) are published on Contracts Finder (https://www.gov.uk/contracts-finder) and, if procured under the Procurement Act 2023, on the Central Digital Platform (Find a Tender service). This includes a note of winning suppliers. (https://www.find-tender.service.gov.uk/Search(opens in a new tab)).

If she will make an assessment of the potential impact of the UK’s exit from the EU on levels of VAT for (a) repairs and (b) maintenance payments for places of worship.

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 second largest tax, forecast to raise £180.4 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services.The Department for Culture, Media and Sport administers the Listed Places of Worship Grant Scheme. This provides grants towards VAT paid on repairs and maintenance to the nation's listed places of worship.

What recent assessment she has made of the potential impact of the increase in (a) employer National Insurance contributions and (b) the National Minimum Wage on hospitality businesses in (a) Kent and (b) Weald of Kent constituency.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer National Insurance contributions (NICs). The TIIN sets out the impact of the policy, including the impact on businesses and can be found here: https://www.gov.uk/government/publications/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl The Government decided to protect the smallest businesses from these changes by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change. The Impact Assessment for the National Living Wage (NLW) and National Minimum Wage (NMW) rates was published alongside the minimum wage legislation and can be found here: The National Minimum Wage (Amendment) Regulations 2025 - Impact Assessment. DBT estimated that 460,000-500,000 workers would benefit from the 2025 NLW and NMW increases in the hospitality sector. DBT also estimated that the total costs to businesses would be: £397m for micro-businesses, £499m for small businesses, and £354m for medium businesses.

What recent assessment she has made of the potential impact of the increase in (a) employer National Insurance contributions and (b) the National Minimum Wage on small and medium businesses in (a) Kent and (b) Weald of Kent constituency.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer National Insurance contributions (NICs). The TIIN sets out the impact of the policy, including the impact on businesses and can be found here: https://www.gov.uk/government/publications/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl The Government decided to protect the smallest businesses from these changes by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change. The Impact Assessment for the National Living Wage (NLW) and National Minimum Wage (NMW) rates was published alongside the minimum wage legislation and can be found here: The National Minimum Wage (Amendment) Regulations 2025 - Impact Assessment. DBT estimated that 460,000-500,000 workers would benefit from the 2025 NLW and NMW increases in the hospitality sector. DBT also estimated that the total costs to businesses would be: £397m for micro-businesses, £499m for small businesses, and £354m for medium businesses.

For what reason HM Treasury did not meet (a) 81 and (b) 77 per cent of its target response times to correspondence from MPs and Peers in (i) Q3 and (ii) Q4 of 2024.

Since July 2024, Treasury ministers have received over 7,000 pieces of correspondence from Members. That is significantly more than usual, creating a significant backlog. Officials and Private Offices are working hard to reduce the backlog and clear outstanding cases as quickly as possible.

For what reason HMRC Policy did not meet (a) 100 and (b) 87 per cent of her Department's target response times to correspondence from MPs and Peers in (i) Q3 and (ii) Q4 of 2024.

I refer the honourable member to the answer to question UIN 54166.