Written questions by Sullivan.

With reference to FOI2024/01172, whether she plans to review payment agreements made with businesses.

At Autumn Budget 2024, the government committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. The Government will respond by Autumn Budget 2025. During Oral Questions on 1 July 2025, Greg Smith MP referred to comments made by an external stakeholder that were shared under the Freedom of Information Act 2000. HMRC Officials do not recognise the allegation that HMRC agreed deals with large employers allowing them to settle disguised remuneration liabilities for less than was legally due.

Whether she has made an assessment of the potential impact of applying VAT to deposits in the Deposit Return Scheme on (a) return rates and (b) levels of (i) litter and (ii) recycling.

The Government remains committed to successful implementation of the Deposit Return Scheme, which is a critical step in moving towards a circular economy that delivers sustainable growth and produces less waste, rubbish, and litter.The Government is keen to ensure that VAT is not a barrier to effective operation of the Deposit Return Scheme. The Government is considering how best to achieve this while maintaining the integrity of the tax, and this work is being supported by engagement with industry representatives, including the British Soft Drinks Association.

If she will take steps to engage with the public to explain the (a) need and (b) sources of funding for large infrastructure projects near local communities to grow the economy.

National Policy Statements set out the need for the development of Nationally Significant Infrastructure Projects and the Government's policy for meeting that need. NPSs provide clarity, certainty and transparency on Government policy for scheme promoters, the planning inspectorate, decision makers and the wider public.As part of this government’s growth agenda, we will publish a cross-cutting 10-year infrastructure strategy, which will communicate to the public our approach to housing, economic and social infrastructure. The government has committed to delivering an infrastructure pipeline to provide a clear sense of the government’s long-term infrastructure priorities.

If she will take steps to help increase the level of employee participation in (a) the Share Incentive Plan and (b) the Save As You Earn scheme.

The Government fully understands the importance of enabling employees to share in the fruits of a company’s success, and for businesses to reward and retain employees effectively. The UK share schemes are popular, generous and internationally competitive. A call for evidence on Save As You Earn (SAYE) and the Share Incentive Plan (SIP) ran from June to August 2023. It sought views on whether the schemes are meeting their policy objectives and opportunities to improve and simplify them. The Government is considering the responses to the call for evidence, and is grateful to those who took the time to respond. The Government keeps all tax reliefs under review, to ensure they continue to meet their policy objectives in a way that is fair and effective.