Written questions by Cocking.

With reference to the Autumn Budget 2025, published on 26 November, HC 1492, on what evidential basis she estimated the saving arising from the abolition of Police and Crime Commissioners and re-organising local government structures.

The Government is committed to cutting the cost of politics. The figures were calculated based on estimated savings from the potential reduction in local councillors through local government reorganisation and from the abolition of Police and Crime Commissioners. These estimates are built from a range of sources including Local Government Boundary Commission data; salaries; office costs; election costs; sampling of councillor expenditure data from current authorities.

What assessment she has made of the projected fiscal impact of net migration on public spending over the next five years.

The OBR is the government’s official economic and fiscal forecaster. Box 4.5 of the OBR’s published Economic and Fiscal Outlook in March 2024 sets out estimated impacts of migration on the fiscal forecast. The OBR will produce updated economic and fiscal forecasts in its Economic and Fiscal Outlook, which will be published alongside the Budget on 26 November.

Whether her Department holds data on (a) taxes paid and (b) the cost of public services used by migrants who have arrived in the UK within the last 10 years.

HMRC does not hold aggregate data on the taxes paid by migrants who have arrived in the UK within the last 10 years. HMRC does hold data on the nationality reported by individuals at the point of National Insurance number registration, for adult National Insurance number registrations. This data is used to produce statistics on UK payrolled employments by nationality, region, industry, age and sex. UK public spending covers a wide range of areas, including public services and infrastructure that are public goods. All groups in society benefit from these areas of public spending. In addition, some public provision is at a family or household level. It is therefore not possible to distinguish spending per person between migrant and non-migrants

If she will set out the the policy of the Valuation Office Agency on amending the valuation of (a) schools and (b) hospitals following the installation of rooftop solar panels.

The Valuation Office Agency (VOA) applies the law as it stands when valuing domestic and non-domestic properties. In relation to solar panels, the legal position is set out in the Rating Manual, which is published on gov.uk: Section 5a: valuation of all property classes - Power generators - Guidance - GOV.UK, in particular Appendix 1: rateability of microgeneration schemes refers.

With reference to page 25 of the Valuation Office Agency's document entitled Annual Report and Accounts 2024-25, published on 17 July 2025, if she will publish the training manual for the Valuation Operating System for council tax.

The training material the Valuation Office Agency (VOA) has produced on the Valuation Operating System is for internal staff use only.

If she will publish the Valuation Office Agency presentation entitled Use of AVMs – Council Tax revaluation in Wales, given at the Conference of Valuation Agencies in October 2024.

Information about how the Valuation Office Agency (VOA) uses model assisted valuation and mass appraisal to support large-scale valuation is available on GOV.UK: How model assisted valuation delivers large-scale property valuations - GOV.UK.

Pursuant to the Answer of 28 April 2025 to Question 44492 on Business Rates: Tax Allowances, if she will list the special category codes for the types of hereditaments whose valuation is assessed (a) in whole and (b) in part on a consideration of the receipts and expenditure of the property.

Special category codes (SCAT) identify the type of property, not the valuation methodology adopted. They cannot be used to identify the valuation method because for some property types a receipts and expenditure, contractor’s or rental comparison methods may all have been used. The valuation methods used for different property types are set out on gov.uk here: Business Rates – Valuation Office Agency

Pursuant to the Answer of 18 February 2025 to Question 30146 on Business Rates, what assessment she has made of the potential merits of reducing relative to the 2024-25 scheme the value of the retail, hospitality and leisure relief per hereditament in 2025-26 to offset increased costs arising from the removal of the £110,000 per business cap.

The existing retail, hospitality and leisure (RHL) relief has been repeatedly extended year-by-year as a temporary stopgap measure. We recognise that this creates cliff-edges and uncertainty for businesses, as well as significant fiscal pressure. That is why, from 2026/27 we will introduce permanently lower tax rates for RHL properties with rateable values (RVs) under £500,000. Like all business rates multipliers, these lower RHL multipliers will not be subject to a cash cap. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support. We also recognise that RHL businesses will need support during the interim period for 2025/26, and so we are providing 40 per cent relief to RHL properties up to a cash cap of £110,000 per business. The rates for the new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

Whether she plans to increase (a) regulation or (b) taxation on second homes.

The government keeps all taxes under review as part of the usual tax policy making process.

What her policy is on reforming stamp duty; and what representations she has received on introducing an annual tax on the capital value of primary residences.

SDLT continues to be an important source of government revenue, raising around £12 billion each year to help pay for the essential services the government provides. Any changes to taxes such as SDLT would therefore have to be carefully considered given the potential effect on public finances. The government keeps all taxes under review as part of the usual tax policy making process.

With reference to page 20 of the Valuation Office Agency's document entitled Annual Report and Accounts 2024-25, published on 17 July 2025, if she will set out the changes to the methodology for valuing (a) petrol filling stations and (b) public houses in the 2026 business rates revaluation.

There has been no change to the valuation methodology for pubs or petrol filling stations for the 2026 business rates revaluation. Our approach to valuing pubs has been established in collaboration with industry experts from the British Beer & Pub Association, UK Hospitality, British Institute of Innkeeping and the Federation of Licensed Victuallers Associations. Our approach to valuing petrol stations has been established in collaboration with industry experts, including the Petrol Retailers Association (PRA) and Fuels Industry UK. The Rating Manual guidance will be updated on 1st April 2026 when the 2026 list takes effect.

What steps she is taking to support (a) older people and (b) people who are not digitally confident in accessing online banking services.

The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 230 hubs have been announced so far, and over 180 are already open.Whilst the Government meets with LINK to discuss a variety of matters, any decisions on changes to LINK’s independent assessment criteria are a matter for LINK and the financial services sector. The treatment of customers by UK banks is governed by the the Financial Conduct Authority, which requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers. In addition, like all service providers, banks and building societies are bound under the Equality Act 2010 to make reasonable adjustments, where necessary, in the way they deliver their services. Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking, and via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK.

What discussions she has had with LINK on the potential for widening the criteria for establishing additional banking hubs across the UK.

The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 230 hubs have been announced so far, and over 180 are already open.Whilst the Government meets with LINK to discuss a variety of matters, any decisions on changes to LINK’s independent assessment criteria are a matter for LINK and the financial services sector. The treatment of customers by UK banks is governed by the the Financial Conduct Authority, which requires firms to provide a prompt, efficient, and fair service to all of their customers. This includes special considerations for vulnerable customers. In addition, like all service providers, banks and building societies are bound under the Equality Act 2010 to make reasonable adjustments, where necessary, in the way they deliver their services. Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking, and via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK.

What assessment she has made of the potential merits of (a) wealth taxes and (b) taxes on high-value residential property.

The Government is committed to making sure the wealthiest in our society pay their fair share of tax. That is why the Chancellor announced a series of reforms at Autumn Budget 2024 to help fix the public finances in as fair a way as possible.  These and other decisions announced at the Budget will help repair the public finances and fund public services such as the NHS and education. The Government keeps all taxes under review as part of the tax policy making process. Any tax changes are generally announced at Budget where decisions are taken in the round.

What estimate has been made of the number of (a) retail, (b) hospitality and (c) leisure hereditaments ineligible for the retail, hospitality and leisure business rate relief under the £110,000 cap per business.

Retail, Hospitality and Leisure (RHL) relief has been extended year-by-year by previous Governments since the pandemic – creating uncertainty for businesses and an unsustainable fiscal pressure for the Government. Without any Government intervention, the RHL relief scheme would have ended entirely in April 2025, creating a cliff-edge for businesses. Instead, the Government decided to provide a 40 per cent discount to RHL properties up to a cash cap of £110,0000 per business in 2025/26, ahead of permanently lower rates for RHL properties from 2026/27. Like all business rates multipliers, these lower RHL multipliers will not be subject to a cash cap. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support. Tax policy and legislation is not subject to the Better Regulation Framework Guidance, which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

How many (a) pubs, (b) hotels and (c) restaurants in England have a Rateable Value over £500,000.

The Valuation Office Agency published this information, as at 31 March 2025, in its latest 'Non-domestic rating: stock of properties' release here: Non-domestic rating: stock of properties, 2025 - GOV.UK

What assessment she has made of the potential impact of the Entrepreneurship Advisor role on small businesses.

Reducing barriers for business, entrepreneurs and investors is key to boosting economic growth and delivering the government’s Plan for Change. Alex Depledge has been appointed as the government’s Entrepreneurship Advisor and brings extensive entrepreneurship experience, having successfully built several businesses from the ground up. Over the coming months, Alex will advise the Chancellor on the government’s entrepreneurship landscape, focusing on addressing the key barriers faced by businesses seeking to start up and scale up in the UK. The impact of any policy decisions taken by the Chancellor as a result of this advice will be assessed in the usual way.

If she will make an assessment of the potential merits of increasing the target for the number of banking hubs to be opened by the end of this Parliament.

The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 230 hubs have been announced so far, and over 160 are already open. The commitment to open 350 banking hubs by the end of this Parliament is not a limit. Cash Access UK will deploy a banking hub wherever LINK, the industry coordinating body responsible for making access to cash assessments following a community request or branch closure, suggests one is appropriate.

If she will bring forward legislative proposals to require LINK to amend its assessment criteria for establishing new banking hubs.

While the Government has no current plans to amend legislation, we continue to work closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 220 hubs have been announced so far, and over 140 are already open. Any decisions on changes to LINK’s independent assessment criteria are a matter for LINK, the financial services sector, and for the Financial Conduct Authority, which oversees the access to cash regime.

Pursuant to the Answer of 3 March 2025 to Question 33105 on Banking Hubs, whether she has the power to change the assessment criteria used by LINK to establish new banking hubs.

Banking has changed significantly in recent years with many customers benefitting from the ease and convenience of remote banking. While branch closures are commercial decisions for banks, the Financial Conduct Authority (FCA) guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place alternatives where reasonable. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Where firms fall short of expectations, the FCA may ask for closures to be paused or other options to be put in place. Where alternative services have been recommended, a branch cannot close until any recommended services are in place. The Financial Services and Markets Act 2023 granted the FCA the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. Under the FCA’s regime, LINK, the operator of the UK’s ATM network, is responsible for undertaking access to cash assessments. When a cash service such as a bank branch closes, or if LINK receives a request directly from a community, LINK assesses a community’s access to cash needs and can recommend a new service, such as a banking hub. The Government has no powers to intervene in decisions to open new banking hubs, and the criteria for access to cash assessments is a matter for LINK, the financial services sector and the FCA. The FCA is required by law to keep its access to cash rules under review and is monitoring the impact of these rules on an ongoing basis to ensure they deliver the right outcomes for businesses and consumers.