Written questions by Roberts.

What assessment her Department has made of the potential impact of current aviation fuel taxation arrangements on the environment.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.7 billion in 2025-26 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. Due to the international nature of air travel, the UK Government, alongside over 100 other countries, has entered into wide-ranging bilateral agreements to enable more seamless air connectivity between countries. These are longstanding agreements that include restrictions on taxing jet fuel on international flights. Air Passenger Duty is therefore the principal tax on the aviation sector, charged on a per passenger basis, to ensure that airlines continue to make a fair contribution to the public finances. Reforms to APD took effect in April 2023, including the introduction of a new ultra long-haul band covering flights that are greater than 5,500 miles from London. This ensures that those who fly furthest, and have the greatest impact on emissions, pay the most tax.

What estimate she has made of the total value of increased employer national insurance contributions from outsourced private suppliers within the prison and probation service for the next 12 months.

The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. Detailed tax receipts forecasts can be found here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility. A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.