Written questions by Blackman.

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.

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 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.

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.

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.

Innovation and Technology, what steps her Department is taking to ensure that Science and Discovery Centres have access to central Government funding streams, including eligibility for Department for Culture, Media and Sport funding for arts and heritage infrastructure.

The Government recognises the contribution of Science and Discovery Centres to inspiring young people to pursue STEM interests and careers. Where they carry out research, Science Discovery Centres are eligible to apply for funding through UK Research and Innovation or other funders. Science and Discovery Centres are mainly cultural institutions and visitor attractions. Eligibility for, and access to, central Government funding streams for arts, culture and heritage infrastructure is a matter for the department for Digital, Culture, Media and Sport (DCMS).DSIT is engaging with DCMS to consider how best to support Science and Discovery Centres and will write to the Science and Technology Committee, responding to questions 50–52, in due course.

Innovation and Technology, when she plans to write to the Science and Technology Committee in response to questions 50-52, on Science and Discovery Centres, in the oral evidence session of 3 December 2025.

The Government recognises the contribution of Science and Discovery Centres to inspiring young people to pursue STEM interests and careers. Where they carry out research, Science Discovery Centres are eligible to apply for funding through UK Research and Innovation or other funders. Science and Discovery Centres are mainly cultural institutions and visitor attractions. Eligibility for, and access to, central Government funding streams for arts, culture and heritage infrastructure is a matter for the department for Digital, Culture, Media and Sport (DCMS).DSIT is engaging with DCMS to consider how best to support Science and Discovery Centres and will write to the Science and Technology Committee, responding to questions 50–52, in due course.

What (a) number and (b) proportion of Universal Credit claimants have income levels above the income tax personal allowance.

The requested information is provided below. a) In November 2025, 1.9 million people on UC had net earnings above £1047.50 (which is the £12,570 annual personal allowance divided by 12). This includes earnings from employment and self-employment. b) This equates to 22% of all people on UC. Notes:Volume is rounded to the nearest 100,000Percentage is rounded to the nearest 1%

When she expects to publish the draft Conversion Practices Bill announced in the 2024 King's Speech.

This Government’s position is that conversion practices are abuse. Such practices have no place in society and must be stopped. We are absolutely committed to bringing forward a full trans-inclusive ban on conversion practices, starting with publishing our draft Bill as soon as possible for legislative scrutiny.

If she will make an assessment of the potential merits of issuing emergency visas to students in Gaza who have confirmed UK university places; and whether her Department has had recent discussions with UK universities on facilitating safe passage for affected students.

The Government provided exceptional support to enable the departure of Chevening Scholars and fully funded scholarship students from Gaza, for students whose courses began before 31 December 2025. This support was for students who met the relevant requirements of the Immigration Rules.The Government is reviewing the impact of the policy implemented to-date, and any decision on further support will depend on the evolving international situation. We will continue to keep the policy under review.This has been a cross-Government initiative and the Home Office, Department for Education and the Foreign, Commonwealth & Development Office have engaged with Higher Education Institutions throughout this process.

Commonwealth and Development Affairs, what steps her Department is taking to help support students in Gaza with confirmed offers from UK universities to come to the UK; and whether her Department has set a timetable for the provision of that support.

I refer the Hon Member to the answer provided on 12 January in response to Question 103313.

Commonwealth and Development Affairs, what assessment her Department has made of the adequacy of border arrangements in Gaza for supporting eligible students to travel to study in the UK.

I refer the Hon Member to the answer provided on 12 January in response to Question 103313.

What assessment her Department has made of trends in the length of delays in the DVLA medical licensing process, particularly the time taken for applications to be reviewed by medical caseworkers after receipt; what steps her Department is taking to improve capacity and processing times; and whether (a) service standards and (b) target timeframes are in place for medical licence decisions.

The Driver and Vehicle Licensing Agency (DVLA) aims to process all applications as quickly as possible. However, driving licence applications where a medical condition(s) must be investigated before a licence can be issued can take longer as they vary widely in complexity and the DVLA is often reliant on receiving information from third parties, including medical professionals, before a licence can be issued.The DVLA is currently rolling out a new casework system which will deliver significant improvements to the services provided to drivers with medical conditions. This will be fully implemented by March 2026 and will provide improved turnaround times, increased capacity, increased automation, higher levels of digital functionality and increased digital communication. The DVLA is also increasing the number of staff to help reduce application processing and call waiting times. The DVLA’s most recent annual report and accounts for 2024/25 showed that the DVLA achieved 85 per cent against its customer service measure to make a licensing decision in 90 days in 90 per cent of medical driving licence cases.

Whether the Race Equality Engagement Group has published any (a) reports and (b) other documents since March 2025.

The Race Equality Engagement Group (REEG) held its first meeting in June 2025. On 25 September 2025 the REEG held its first thematic roundtable covering tackling the barriers to accessing finance and investment for ethnic minority entrepreneurs, and the Police Race Action Plan. On 9 December 2025 the REEG held its second thematic roundtable and community engagement session, focusing on racial inequalities in maternal and neonatal health and cardiovascular disease. The Group has met with stakeholders with lived experience, and from key government departments, civil society, community groups and institutions. In line with the REEG’s Terms of Reference, these meetings are supporting efforts to strengthen the Government’s links with ethnic minority communities and enable constructive dialogue on the Government’s plans to tackle race inequalities.

When she plans to publish the (a) evidence received from the consultation on how to implement mandatory ethnicity and disability pay gap reporting for large employers, and (b) draft Equality (Race and Disability) Bill.

As set out in our manifesto and in the King’s Speech in July 2024, the government is committed to introducing mandatory ethnicity and disability pay gap reporting for large employers and making the right to equal pay effective for ethnic minority and disabled people. Good progress has been made in developing the policy and legislative approach to ethnicity and disability pay gap reporting following the public consultation last year. We will publish the government response to the ethnicity and disability pay gap reporting consultation, as well as sharing next steps on the Bill in due course.

If she will list engagements that the Race Equality Engagement Group has had with (a) stakeholders and (b) community organisations since March 2025; and the output from these engagements.

The Race Equality Engagement Group (REEG) held its first meeting in June 2025. On 25 September 2025 the REEG held its first thematic roundtable covering tackling the barriers to accessing finance and investment for ethnic minority entrepreneurs, and the Police Race Action Plan. On 9 December 2025 the REEG held its second thematic roundtable and community engagement session, focusing on racial inequalities in maternal and neonatal health and cardiovascular disease. The Group has met with stakeholders with lived experience, and from key government departments, civil society, community groups and institutions. In line with the REEG’s Terms of Reference, these meetings are supporting efforts to strengthen the Government’s links with ethnic minority communities and enable constructive dialogue on the Government’s plans to tackle race inequalities.

Communities and Local Government, whether the independent review into foreign financial interference in UK politics will consider donations to individual (a) candidates and (b) politicians in addition to donations to political parties.

The Rycroft review into foreign financial interference in UK politics will involve an in-depth assessment of current financial and bribery related rules and safeguards that regulate political parties and political finance. Those rules apply to candidates for election and regulated donees (among other groups). The review will also offer recommendations to mitigate risks from foreign interference. However, given the review’s independence, we cannot pre-empt specifics of the ground it will cover, nor the recommendations it will make.The terms of reference for the review can be found here.

What mechanisms are in place to ensure ministerial accountability to Parliament for progress on child poverty reduction.

We want to see an enduring reduction in child poverty over this parliament as part of long-term, 10-year strategy for lasting change.The Monitoring and Evaluation Framework, published alongside the Strategy, sets out how we will track progress and evaluate success as part of our ongoing commitment to transparency, accountability and continued learning. It can be found here: Child Poverty Strategy: Monitoring and Evaluation Framework - GOV.UK.We will use two complementary headline metrics, relative poverty (after housing costs) and deep material poverty, as well as comprehensive programme of analysis focussing on the drivers of child poverty and the impact of specific interventions.Relative low income poverty is an internationally recognised income measure of poverty which reflects changing living standards over time. Deep material poverty is a new measure based on material deprivation, which reflects our commitment to addressing deeper child poverty. It is measured based on what families report they can afford.We will publish a baseline report next summer which will set out the latest statistics and evidence, with annual reporting thereafter to monitor and evaluate progress.We will continue to have a dedicated team in government that works with departments across the Government, the wider public, private sectors and civil society, to keep focus on tackling this stain of child poverty, with oversight from Ministers across Government.

What assessment his Department has made of the potential impact of legally-binding child poverty reduction targets on cross-departmental coordination and prioritisation of resources.

Our Child Poverty Strategy fulfils our commitment to reducing poverty this Parliament and sets out our ambition to fundamentally fix the structural drivers of child poverty as part of a long-term, 10-year strategy for lasting change. From the beginning of our time in government we have acted on child poverty including through increasing the minimum wage, the Fair Repayment Rate for deductions from Universal Credit, and the removal of the two child limit from April 2026. In addition to the existing statutory duty on Government to publish poverty statistics annually, we will be monitoring progress using two complementary headline metrics. These will measure overall child poverty using our leading measure of relative low income and our new measure of deep material poverty that looks at families’ ability to afford essentials as well as their income and housing costs. The Monitoring and Evaluation Framework, published alongside the Strategy, sets out our plans to track progress against these metrics as part of our ongoing commitment to transparency, accountability, and continued learning. There will continue to be a dedicated team in government that, with Ministerial oversight, will work across government, the public and private sectors and civil society as we develop milestones and plans for delivering, monitoring and evaluating our strategy. We will publish a baseline report next summer which will set out the latest statistics and evidence, with annual reporting thereafter to monitor and evaluate progress.