Written questions by Moran.

How much further education colleges paid in VAT for non-business activities in each of the last five financial years.

HM Revenue and Customs (HMRC) does not hold readily available data on the amount of VAT paid by further education colleges in relation to non-business activities for each of the last five financial years. Further education colleges may undertake a mix of business and non-business activities. While VAT may be incurred on costs associated with these activities, the extent to which it is recoverable depends on the specific circumstances and the application of VAT apportionment methods by individual educational institutions.

What steps she is taking with Cabinet colleagues to help ensure that people without access to digital payment options (a) can to pay for goods and services in their local communities in cash and (b) are supported to get online when they need to.

While the ongoing trend in payments in the UK has been away from cash and towards card and digital payment methods, the Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses. The Financial Conduct Authority (FCA) assumed regulatory responsibility for access to cash in September 2024. Its rules ensure cash continues to be a viable method of payment for the millions of people who depend on it by providing reasonable access to cash withdrawal and deposit facilities for personal accounts. There is no legal requirement for businesses to accept specific forms of payment, and the Government has no plans to mandate cash acceptance. It is for each business to decide on the forms of payment it chooses to accept, based on a variety of factors, including cost and customer preferences. However, the FCA’s access to cash regime will ensure that businesses have reasonable access to cash deposit facilities, which supports their ability to accept cash. More widely, the Government has committed to publish a National Financial Inclusion Strategy later this year to tackle a range of barriers individuals face in accessing the financial products they need, including a focus on access to banking and digital inclusion.

With reference to the House of Lords Select Committee on Financial Exclusion's report entitled Tackling financial exclusion: A country that works for everyone?, published on 25 March 2017, Session 2016-17, HL Paper 132, what progress she has made on implementing the (a) recommendations on (i) older and (ii) vulnerable consumers and (b) other recommendations.

The Government has committed to publish a National Financial Inclusion Strategy later this year to tackle a range of barriers individuals and households face in accessing the financial products and services they need. The strategy will consider what more Government and industry can do to address key issues, including a focus on: (i) digital inclusion and access to banking; (ii) savings; (iii) insurance; (iv) affordable credit; (v) problem debt; and (vi) financial education and capability. Across these areas, the themes of accessibility, mental health, and economic abuse have also been considered in recognition of the particular challenges individuals can face in relation to these issues. More widely, the Government works closely with the Financial Conduct Authority (FCA), the independent regulator of the UK’s financial services sector, to ensure customers get the right support with their financial products and services. The FCA’s Vulnerability Guidance requires firms to consider the needs of vulnerable customers appropriately.