Written questions by Blackman.

Whether her Department has made an assessment of the potential impact of the Foreign Permanent Establishment Exemption on the number of jobs.

Awaiting answer.

Whether her Department has made an assessment of the potential impact of the Foreign Permanent Establishment Exemption on the economy.

Awaiting answer.

What estimate her Department has made of the likely change to tax receipts due to the (a) move to 'Making Tax Digital' and (b) removal of Wear and Tear tax free allowance for childminders.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

What assessment she has made of the potential impact of (a) Making Tax Digital and (b) changes in the wear and tear allowance on childminders.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

What assessment she has made of the potential impact of Making Tax Digital on the number of childminders.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

If she will make an assessment of the potential merits of delaying the application of "Making Tax Digital" to childminders.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

What assessment she has made of the potential impact of the removal of the wear and tear allowance for childminders on jobs which rely on the provision of childcare by childminders.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

What estimate HMRC has made of the number of childminders who will leave the profession as a result of the removal of the wear and tear allowance when they start using the digital tax system.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

How much revenue HMRC expects to collect due to the removal of the wear and tear allowance.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Whether she received representations from Anas Sarwar MSP between 1 July 2025 and 27 November 2025 on the windfall tax on oil and gas companies.

The government receives representations from a wide range of stakeholders on the budget, including those from Scottish Labour.

What correspondence she has received from Anas Sarwar MSP between 1 July 2025 and 26 November 2025 on (a) the Budget and (b) the decision to allocate £820 million to the Scottish Government over the Spending review period through the Barnett formula.

The government listens to a wide range of representations to help shape the Budget, including those from Scottish Labour.

With reference to her Budget Statement of 26 November 2025, what was the evidential basis for the decision to allocate £820 million to the Scottish Government over the Spending review period through the Barnett formula.

The additional funding referenced is a result of the operation of the Barnett formula based on the decisions taken at the Autumn Budget.

When her Department plans to bring forward the secondary legislation required under the Building Societies Act 1986 (Amendment) Act 2024 to enact provisions around further alignment with Companies Law on execution of documents and use of common seals.

The government is committed to supporting the growth of building societies in line with the manifesto commitment to double the size of the mutual and co-operative sector. As part of this, the government is committed to ensuring that building societies can operate in a modern and supportive legislative environment. On 14 October 2024, the government introduced two statutory instruments to modernise the 1986 Act. The Building Societies Act 1986 (Amendment of Small Business Turnover Limit) Order 2024 came into force on 4 November 2024 and the Building Societies Act 1986 (Modifications) Order 2024 came into force on 6 January 2025. The government will look to give effect to the powers enabled through the Building Societies Act 1986 (Amendment) Act 2024 in due course.

What assessment she has made of the impact of fully implementing the provisions of the Building Societies Act 1986 (Amendment) Act 2024 via secondary legislation on (a) new lending capacity and (b) economic growth.

The government is committed to supporting the growth of building societies in line with the manifesto commitment to double the size of the mutual and co-operative sector. As part of this, the government is committed to ensuring that building societies can operate in a modern and supportive legislative environment. On 14 October 2024, the government introduced two statutory instruments to modernise the 1986 Act. The Building Societies Act 1986 (Amendment of Small Business Turnover Limit) Order 2024 came into force on 4 November 2024 and the Building Societies Act 1986 (Modifications) Order 2024 came into force on 6 January 2025. The government will look to give effect to the powers enabled through the Building Societies Act 1986 (Amendment) Act 2024 in due course.

When her Department plans to bring forward the secondary legislation required under the Building Societies Act 1986 (Amendment) Act 2024 to enact provisions around the disapplication of the wholesale funding limit for funds held for prudential purposes.

The government is committed to supporting the growth of building societies in line with the manifesto commitment to double the size of the mutual and co-operative sector. As part of this, the government is committed to ensuring that building societies can operate in a modern and supportive legislative environment. On 14 October 2024, the government introduced two statutory instruments to modernise the 1986 Act. The Building Societies Act 1986 (Amendment of Small Business Turnover Limit) Order 2024 came into force on 4 November 2024 and the Building Societies Act 1986 (Modifications) Order 2024 came into force on 6 January 2025. The government will look to give effect to the powers enabled through the Building Societies Act 1986 (Amendment) Act 2024 in due course.

When her Department plans to respond to the consultation on the Oil and gas price mechanism, which closed on 28 May 2025.

The government is committed to providing long-term certainty to the oil and gas sector over the future fiscal regime. That is why the Oil and Gas Price Mechanism consultation, published on 5 March 2025, explored proposals for how the tax system should respond to unusually high prices after the Energy Profits Levy (EPL) ends in March 2030 (or sooner if the Energy Security Investment Mechanism or ESIM is triggered). As the consultation window is now closed, responses from stakeholders are being reviewed. Next steps will be announced in due course.

How many (a) press, (b) media and (c) other communications posts there are in her Department; and what the salary band is for each post.

In the central HM Treasury communications team, there are a total of 40.9 Full Time Equivalent Government Communication Service professionals. Of this total, 19 work in the media discipline which covers press and media responsibilities. This is the latest available centrally collected data from June 2024.