Written questions by Dillon.

What assessment she has made of changes in acceptance rates for Theatre Tax Relief claims since the rate increased from 20% to 50%.

Awaiting answer.

What support she is providing to small hospitality businesses, including cafés, for VAT costs.

Awaiting answer.

What assessment she has made of the potential merits of reducing VAT rates for small hospitality businesses.

Awaiting answer.

What assessment she has made of the potential impact of the Valuation Office Agency’s decision to value serviced offices as single buildings, rather than separately valuing the premises occupied by each company, on small businesses that may lose access to small business rates relief.

Awaiting answer.

What assessment she has made of the potential impact on households of extending the 0% VAT rate on energy efficiency measures and domestic renewable installations beyond March 2027.

Awaiting answer.

What assessment she has made of the level of equitability of applying the Expensive Car Supplement to second-hand vehicles purchased below the £50,000 threshold but originally registered above that threshold.

Awaiting answer.

What assessment has been made of the potential impact of Stamp Duty Land Tax, particularly the Higher Rates for Additional Dwellings, on the ability of residential property traders to provide liquidity to the housing market, especially among transactions relating to housing stock where no Stamp Duty Land Tax relief is available for those traders.

At Autumn Budget 2024, the Government increased the higher rates of SDLT by two percentage points and set out the impacts of this change. This information can be found here on page 130: Autumn Budget 2024 - GOV.UK

What assessment her Department has made of the potential impact of larger housing transaction volumes arising from changes to Stamp Duty Land Tax for residential property traders, particularly the Higher Rates for Additional Dwellings, on fiscal receipts.

At Autumn Budget 2024, the Government increased the higher rates of SDLT by two percentage points and set out the impacts of this change. This information can be found here on page 130: Autumn Budget 2024 - GOV.UK

What support her Department is providing to help first-time buyers access mortgage finance and enter the housing market.

The most sustainable long-term method to improve housing affordability and help people into homeownership is to increase the supply of housing. The government is committed to building 1.5 million homes this parliament. The Government is bringing forward ambitious reforms to streamline and improve the planning system to deliver on its Plan for Change. We have announced major changes to the National Planning Policy Framework, forecast by the Office for Budget Responsibility to deliver 170,000 additional homes and add £6.8bn to the economy by 2029/30. The Government recognises the difficulties some prospective first-time buyers face in buying a home and is committed to helping them get on the housing ladder. To address these issues, we introduced a new permanent Mortgage Guarantee Scheme in July 2025. It is designed to support and sustain the availability of low deposit mortgage products for credit-worthy borrowers. The government will also consult on introducing a new, first-time buyer only ISA product that will provide a government bonus when a person uses it to buy a house, removing the need for a withdrawal charge and giving savers flexibility in case their circumstances change. It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely. This sits alongside our work with the financial regulators to give mortgage lenders more flexibility, including on how they assess affordability, which means borrowers can now borrow 10% more than they could at the start of last year. Thanks to our work with the Bank of England, lenders also have more flexibility to offer larger loans. They estimate this could help as many as 36,000 more customers become first time buyers in the first year. Those looking to buy their first home should speak with a mortgage broker to learn more about what’s available to them.

What discussions her Department has had with industry representatives on alternatives to the business rates system.

The Call for Evidence on business rates and investment closed on 18 February. As part of this process, the Government engaged industry representatives for more detailed evidence on how the business rates system influences investment decisions, with questions on the business rates system’s tax structure, small business rates relief, improvement relief and empty property relief. The Government is carefully considering representations we’ve received, and a response to the Call for Evidence will be published in due course.

What assessment she has made of the potential impact of bank branch closures in rural areas on customers reliant on in-person banking services.

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, the Government understands the importance of in-person banking services to communities and high streets and is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. Over 270 hubs have been announced so far, and more than 225 are already open.Where banks make commercial decisions to reduce their branch network, they are required by the Financial Conduct Authority (FCA) to carefully consider the impact on customers’ everyday banking and cash access needs and to put appropriate alternative arrangements in place, where needed.Banking hub locations are independently recommended by LINK, the operator of UK’s largest ATM network. When a bank branch closes, or there is a material change to a cash service, or a community request is received, LINK conducts an access to cash assessment under the access to cash regime set out in the Financial Services and Markets Act 2023. In its assessments, LINK takes into consideration a wide range of criteria, including population demographics and public transport links. The criteria also differentiate between rural and urban areas, with a wider three-mile catchment applied in rural locations to recognise that villages often depend on nearby market towns.Customers can also access everyday banking services through the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check balances and pay bills at over 10,000 Post Office branches across the UK.Some banks also provide points of access through initiatives such as pop-up services in libraries and community centres, or mobile banking vans serving rural and remote areas. The Government supports initiatives which give customers access to in-person banking, as well as digital access. The Government keeps the effectiveness of current arrangements under review through regular engagement with stakeholders to ensure they meet the needs of local communities.

What support she is providing to facilitate the establishment of banking hubs in high streets, including in Newbury.

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, the Government understands the importance of in-person banking services to communities and high streets and is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. Over 270 hubs have been announced so far, and more than 225 are already open.Where banks make commercial decisions to reduce their branch network, they are required by the Financial Conduct Authority (FCA) to carefully consider the impact on customers’ everyday banking and cash access needs and to put appropriate alternative arrangements in place, where needed.Banking hub locations are independently recommended by LINK, the operator of UK’s largest ATM network. When a bank branch closes, or there is a material change to a cash service, or a community request is received, LINK conducts an access to cash assessment under the access to cash regime set out in the Financial Services and Markets Act 2023. In its assessments, LINK takes into consideration a wide range of criteria, including population demographics and public transport links. The criteria also differentiate between rural and urban areas, with a wider three-mile catchment applied in rural locations to recognise that villages often depend on nearby market towns.Customers can also access everyday banking services through the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check balances and pay bills at over 10,000 Post Office branches across the UK.Some banks also provide points of access through initiatives such as pop-up services in libraries and community centres, or mobile banking vans serving rural and remote areas. The Government supports initiatives which give customers access to in-person banking, as well as digital access. The Government keeps the effectiveness of current arrangements under review through regular engagement with stakeholders to ensure they meet the needs of local communities.

What assessment she has made of the potential impact of tax changes on high street businesses in Newbury.

The Government has announced a support package worth £4.3bn to support high street businesses with their business bills, including new, permanently lower multipliers for eligible retail, hospitality, and leisure businesses. Every pub and live music venue will also get 15% off its new bill.

Whether she plans to offer the same settlement terms to those facing the Loan Charge as were offered to individuals who previously settled with HM Revenue and Customs.

The Government commissioned an independent review of the loan charge to bring the matter to a close for those affected, ensure fairness for all taxpayers and ensure that appropriate support is in place for those subject to the loan charge. The Government accepted the review’s conclusion that the loan charge was an extraordinary piece of Government policy which necessitated an exceptional response, and is now legislating a new settlement opportunity that will assist those who have not yet settled to do so.As a result, most individuals could see reductions of at least 50% in their outstanding loan charge liabilities, and an estimated 30% of individuals could have these liabilities written off entirely. To encourage more people to settle, the Government will write off the first £5,000 of liabilities in addition to the proposals put forward by Ray McCann.The Government’s response to the review represents a fair and proportionate attempt to provide a route to resolution for those who have not yet been able to settle with HMRC. In turn, this requires those individuals to now come forward and engage with HMRC in good faith.Tax avoidance deprives the Exchequer of funds needed to deliver vital public services and it is right that resources are targeted to stop this. There are no plans to apply the review’s recommendations beyond those individuals and employers with outstanding liabilities that were the focus of the review.

What steps have been taken to help ensure that employers are aware of National Insurance relief available when hiring apprentices under the age of 25.

HMRC maintains comprehensive GOV.UK guidance to help employers understand the Class 1 NICs relief for apprentices under the age of 25, which has been in place since 2016. It can be found here: Paying employer National Insurance contributions for apprentices under 25 - GOV.UK. Beyond the NICs relief, the government is committed to supporting the employers of young Apprentices and at Budget 2025 announced a change to fully fund SME apprenticeships for eligible people under 25.

What steps she is taking to provide increased incentives for non-domiciled individuals to remain in the UK.

On 6 April 2025 the outdated concept of domicile was removed from the tax system and replaced with a new residence-based regime, including a four-year foreign income and gains regime. The new regime includes the temporary repatriation facility (TRF) for individuals who have previously used the remittance basis to designate and pay tax at a reduced rate on foreign income and gains that arose prior April 2025. The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. At Budget 2025, the government announced that it is introducing a cap on Inheritance Tax charges on trusts settled by former non-doms prior to Autumn Budget 2024. This reflects the significant amount of tax impacted individuals are expected to pay by remaining in the UK, as well as their wider economic contribution. This cap will apply to trust charges arising from April 2025. At Budget 2025, the government also published the Finance Bill, which includes technical amendments to the legislation for the TRF. These include amendments to remove specific barriers to using the facility.

Whether she has plans to amend the temporary repatriation facility to encourage greater take-up by non-domiciled individuals.

On 6 April 2025 the outdated concept of domicile was removed from the tax system and replaced with a new residence-based regime, including a four-year foreign income and gains regime. The new regime includes the temporary repatriation facility (TRF) for individuals who have previously used the remittance basis to designate and pay tax at a reduced rate on foreign income and gains that arose prior April 2025. The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. At Budget 2025, the government announced that it is introducing a cap on Inheritance Tax charges on trusts settled by former non-doms prior to Autumn Budget 2024. This reflects the significant amount of tax impacted individuals are expected to pay by remaining in the UK, as well as their wider economic contribution. This cap will apply to trust charges arising from April 2025. At Budget 2025, the government also published the Finance Bill, which includes technical amendments to the legislation for the TRF. These include amendments to remove specific barriers to using the facility.

Whether it is her policy to introduce longer-term fiscal devolution.

The United Kingdom Government regularly considers how fiscal devolution arrangements are working in practice, taking into account the views of a range of stakeholders.

Whether the Council of Nations and Regions’ programme of work will consider fiscal devolution.

The United Kingdom Government regularly considers how fiscal devolution arrangements are working in practice, taking into account the views of a range of stakeholders.

Whether she has made an assessment of the potential merits of expanding the list of energy-saving materials eligible for VAT relief beyond heat pumps, including heat batteries.

Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent. The list of qualifying ESMs, which includes but is not limited to heat pumps, can be found here: https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086.The Government assesses whether to add ESMs to this relief by evaluating them against the following tests: the primary purpose of the technology must be to improve energy efficiency and reduce carbon emissions; relieving the technology of VAT must be a cost effective lever for encouraging installations; and it must be practical for business to operate and for HMRC to administer.