Written questions by Hollinrake.

Pursuant to the Answer of 29 August 2025 to Question 68763 and to the Answer of 8 September 2025 to Question 74201 on Alcoholic Drinks, if she will make an assessment of the potential merits of allowing the financing of alcohol-related spending in green bond frameworks.

The Government provides financial support for green technologies, including those related to the manufacturing of alcoholic beverages. These policies are not funded via the Green Financing Programme: in line with international norms and investor expectations for green bond frameworks, the financing of the direct manufacture of alcoholic beverages is excluded from the Green Financing Framework. This approach enables the UK’s green gilts to be accessible to the greatest possible pool of investors, improving value-for-money. Allowing the financing of alcohol-related spending within the Framework would not change policy decisions or the level of public spending but could prohibit some investors from purchasing the green gilt, thus reducing value-for-money.

Pursuant to the Answer of 8 September 2025 to Question 71213 on Public Sector: Pay, how many applications made through the senior pay process (a) were rejected since 4 July 2024 and (b) were approved since the new guidance was issued in July 2025; and if he will publish the number of approvals made through that process since 4 July 2024, broken down by (i) Department and (ii) public body.

Since July 2024, of the senior pay cases submitted to HM Treasury for approval, three were outright rejected. A further 28 cases were modified or partially approved. Since the issuance of new guidance in July 2025, 21 cases have been approved. Pay of senior public sector employees is published in organisation’s annual reports and accounts.

How many uncovered auctions there have been for Government gilts since 4 July 2024.

From 4 July 2024 to the date of this response, there have been no uncovered auctions for gilts. The results of all gilt auctions are published on the UK Debt Management Office website.

What guidance HMRC has issued on claiming private residence capital gains tax exemption.

HMRC has published information on capital gains tax private residence relief in their self-assessment helpsheets HS283 “Private Residence Relief” and HS281 “Capital Gains Tax, civil partners and spouses”; and their capital gains manual at page CG64200 onwards. These are available on the GOV.UK website. Relief is available in most cases without a claim needing to be made.

Pursuant to the Answer of 9 July 2025 to Question 64049 on Alcoholic Drinks, what those international conventions are.

I refer the honourable member to the answer given on 23 July to PQ UIN 68763. Thirteen of the twenty largest sovereign green bond issuers to date, including the UK, explicitly exclude the financing of alcohol-related spending in their green bond frameworks. Another issues Sharia-compliant green bonds. Five of the remaining six make no mention of alcohol in their frameworks, and France places partial restrictions on alcohol production. The UK’s approach is thus in line with international norms.

Pursuant to the Answer of 23 July 2025 to Question 68763 on Alcoholic Drinks, for what reason domestic alcohol production is excluded from green bonds.

All eligible policies financed by the Green Financing Programme are drawn from policies agreed by HM Treasury and departments in the Spending Review. These policies are assessed based on their contribution to the government’s climate and environmental objectives. The Framework excludes financing of the direct manufacture of alcoholic beverages, alongside other named exclusions, in line with international convention and investor expectations for green bond frameworks. This approach enables the UK’s green gilts to be accessible to the greatest possible pool of investors, improving value-for-money.

With reference to the press release entitled Senior business leaders bolster Treasury board of 13 August 2025, whether the three new Board members had declarable political activity.

Appointments to the HMT Board are regulated by the Office of the Commissioner for Public Appointments. Sir Charlie Mayfield, Edward Twiddy and Jenny Scott have not engaged in any political activity in the last five years.

What meetings the Chief Secretary to the Treasury has had with business organisations arranged through the (a) Labour Infrastructure Forum and (b) Bradshaw Advisory since July 2024.

Departments publish a quarterly register detailing Ministers’ meetings with external individuals and organisations. These returns will be made available on GOV.UK in line with the usual publication schedule.

If she will place in the Library a copy of the presentation materials for the Guilt of Being British seminar given by her Department's race network.

HMRC is focused on its three priorities as set by the government: improving day-to-day performance and the customer experience, closing the tax gap, and reforming and modernising the tax and customs system.The question refers to a planned departmental staff network event which we can confirm was cancelled. Therefore, no materials will be placed in the Library.The Cabinet Office recently published its Staff Network guidance on 23 September and HMRC’s Staff Networks will adhere to this.

Pursuant to the Answer of 9 July 2025 to Question 64049 on Alcoholic Drinks, what assessment her Department has made of the potential impact of the (a) production of organic wines and sparkling wines in British vineyards and (b) use of renewable technologies on achieving environmental objectives, in the context of green bond objectives.

The Green Financing Programme’s objective is to raise funds via green gilts and retail Green Savings Bonds for policies with a positive climate or environmental impact. All eligible policies financed by the Programme are drawn from policies agreed by HM Treasury and departments in the Spending Review. In the context of the Green Financing Programme, HM Treasury does not conduct impact assessments of existing or potential policies. Spending departments are responsible for the decision to conduct ex-ante or ex-post impact assessments of their policies. HM Treasury does publish a biennial Impact Report of policies funded via the Green Financing Programme, using data from other departments. The most recent such report was published in September 2023 and can be found via the following website link: https://assets.publishing.service.gov.uk/media/651446cdb1bad4000d4fd916/HMT-UK_Green_Financing_Allocation_Impact_Report_2023_Accessible.pdf

Pursuant to the Answer of 7 July 2025 to Question 64507 on Business Rates, if she will publish the written responses.

The interim report will provide a summary of responses to the Transforming Business Rates discussion paper.

Whether the new surcharge on hereditaments with Rateable Values above £500,000 from 2026-27 will be revenue-neutral in relation to the cost of the new Retail, Hospitality and Leisure rate multiplier from the 2026-27 financial year onwards; and whether the business rates regime will have a (a) positive or (b) negative cost to the public purse in the 2025-26 financial year.

To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with Rateable Values (RVs) below £500,000 from 2026-27.This tax cut must be sustainably funded, and so we intend to apply a higher rate from 2026-27 on the most valuable properties - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants.  The rates for these new business rates multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the expected effects of the new multiplier arrangements.

Pursuant to the Answer of 8 July 2025 to Question 64077 on Film: Business Rates, if she will make it her policy to increase the level of film studio business rate relief to compensate for new business rates surcharge from 2026-27.

At Autumn Budget 2024, the Government announced an intention to introduce a higher business rates multiplier on the most valuable properties – those with Rateable Values (RVs) of £500,000 and above – from April 2026 to fund permanently lower multipliers for retail, hospitality and leisure properties with RVs below £500,000. Eligible film studios receive 40 per cent relief on gross business rates bills until March 2034. Business rates bills are calculated by applying the relevant multiplier first and so film studios will receive 40 per cent relief on their total liability. As set out in supporting guidance, the Government may review the level of relief in the event of significant changes in RVs at future revaluations.

Whether the new surcharge on hereditaments with Rateable Values above £500,000 from 2026-27 will be revenue neutral in relation to the cost of the new Retail, Hospitality and Leisure rate multiplier from 2026-27.

To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with Rateable Values (RVs) below £500,000 from 2026-27.This tax cut must be sustainably funded, and so we intend to apply a higher rate from 2026-27 on the most valuable properties - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants.  The rates for these new business rates multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the expected effects of the new multiplier arrangements.

Pursuant to the Answer of 9 July 2025 to Question 64049 on Alcoholic Drinks, what the evidential basis is that the exclusion of the direct manufacture of alcohol beverages is in line with international conventions for green bond frameworks.

The twenty largest sovereign green bond issuers to date are: Germany, the UK, France, Italy, Hong Kong, the Netherlands, Belgium, Austria, Japan, Ireland, Spain, Canada, India, Hungary, Chile, Singapore, Indonesia, Australia, Poland and Denmark. This is according to the International Capital Markets Association sustainable bond issuers database. The following issuers explicitly exclude the financing of alcohol-related spending in their green bond frameworks: Germany, the UK, Italy, Austria, Ireland, Spain, Canada, India, Chile, Singapore, Australia, Poland and Denmark. France’s green bond framework excludes “Production or trading of alcoholic beverages (excluding beer and wine)”. Indonesia does not refer explicitly to excluding alcohol but issues green Sukuk (Sharia-compliant bonds). The other countries’ frameworks do not include alcohol-related spending in their eligible or ineligible criteria.

Whether the new retail, hospitality and leisure multiplier from 2026-27 will be higher in (a) value and (b) scope than the 2025-26 RHL relief.

To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000, from 2026-27. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support. Ahead of these new multipliers being introduced, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. Eligibility for the new RHL multipliers is intended to broadly reflect the scope of the existing RHL relief scheme, and will be set out in legislation later this year. The rates of the RHL multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context.

If she will make it her policy to retain Small Business Rates Relief at its current level for the duration of this Parliament.

Small Business Rate Relief (SBRR) is available to businesses with a single property with a rateable value (RV) below the threshold of £15,000. If a business expands to a second property, it retains SBRR on the first property for 12 months. Following that, the business is not eligible for SBRR unless additional properties have an RV below £2,899 and their total property portfolio has an RV below £20,000 (£28,000 in London). Currently, over a third of properties (more than 700,000) pay no business rates as they receive 100 per cent SBRR, with an additional c.60,000 benefiting from reduced bills as this relief tapers. The Government is committed to retaining SBRR, which is a permanent relief set down in legislation. As highlighted in the Transforming Business Rates Discussion Paper published at Autumn Budget 2024, the Government is interested in hearing stakeholders’ views on the extent to which the current system acts as a barrier to investment and specifically, whether the current eligibility criteria for SBRR impacts businesses' incentives to invest and expand into a second property.

Pursuant to the Answer of 8 July 2025 to Question 63677 on Business Rates: Valuation, what assessment she has made of the potential impact of increases in business rates on (a) the flexible workplace sector and (b) serviced offices as a result of the changes in valuation practices on such hereditaments; and how many such hereditaments have had their Rateable Values changed by the Valuation Office Agency.

The VOA must apply the law to the facts on a case-by-case basis. It does not hold data on business rates liabilities as billing and collection is the responsibility of local authorities.

Pursuant to the Answer of 8 July 2025 to Question 63629 on Civil Servants: Training, what was the definition of Islamophobia used in the anti-Islamophobia training for civil servants; and whether (a) handouts and (b) documentation was provided as part of the training events.

HM Treasury does not hold any materials used by the supplier for the event, including any definitions given. No handouts or documentation were provided as part of the events.

Whether transitional relief in the 2026 business rates revaluation will be funded by (a) the Exchequer, (b) higher multipliers, and (c) downward phasing.

The Government provides transitional relief to support ratepayers seeing large bill increases as a result of revaluations. Only once we understand the complete 2026 revaluation picture will the Government be in a position to make final decisions, at Budget 2025, on the transitional relief scheme.