Written questions by French.

What assessment she has made of the level of international competitiveness of the Video Games Expenditure Credit; and what assessment she has made of the potential merits of increasing the (a) tax credit and (b) cap of total core expenditure to 100%.

The Government recognises the importance of the creative industries, including the contribution made by the UK’s video games sector to growth and innovation. We support the sector through the tax system and through funding, and this is a very competitive offer internationally. Video games companies benefit from the Video Games Expenditure Credit (VGEC), which provides a generous tax credit of 34 per cent on UK video games development costs. Some countries offering higher refundable rates but with tighter caps or narrower qualifying expenditure, while the UK’s approach provides a predictable and scalable form of support across a broad base of development costs. Tax support sits alongside the Department for Culture, Media and Sport’s new £30 million Games Growth package, designed to back the next generation of start‑up studios and talent and attract further inward investment. The Government keeps the whole tax system under review to ensure it remains effective, targeted and delivers value for money.

What assessment she has made of the potential impact of (a) business rates and (b) other property-based business taxation on town centres and high streets.

The Government is creating a fairer business rates system that protects the high street. That is why, from April, the Government will introduce new permanently lower multipliers for eligible retail, hospitality and leisure (RHL) properties. These new multipliers are worth nearly £1 billion per year and will benefit over 750,000 properties, including those in town centres and on the high street. The new RHL multipliers replace the temporary RHL relief that has been winding down since the pandemic. Unlike RHL relief, the new multipliers are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. In addition, at the Budget, the Government announced a support package worth £4.3 billion to help protect ratepayers seeing large bills increases as a result of the 2026 revaluation. On top of this, pubs and live music venues will benefit from 15% off their new business rates bills from April, ahead of their bills being frozen for two years in real terms.

Pursuant to the Answer of 8 December 2025 to Question 96307 on Emigration, if her Department will make an assessment of of the potential impact of the emigration of people aged (a) 18-25, (b) 26-35, (c) 36-49, and (d) 50+ years old on (i) the levels of revenue raised through taxation and (ii) the sustainability of the public finances.

The Office for Budget Responsibility (OBR) assesses the fiscal implications of migration as part of its Economic and Fiscal Outlook and long-term fiscal projections.

With reference to her Department’s webpage entitled Transforming business rates, published on 30 October 2024, whether it remains her policy that the business rate system should level the playing field between high street businesses and online retailers.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including those on the high street. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

What assessment she has made of the potential impact of changes to gambling duties on Gibraltar's economy.

Increasing gambling duties will raise over £1 billion per year to support the public finances and forms part of our ambition to create a fair, modern and sustainable tax system. The changes affect all businesses that offer gambling services to UK customers. The government understands that Gibraltar has a gambling industry that faces the UK, and will continue to monitor all impacts of these changes. A Tax Information and Impact Note setting out the expected impacts was published at Budget and can be found here: Gambling duty changes - GOV.UK

What estimate she has made of the number of (a) pubs, (b) hotels, (c) restaurants, (d) indoor leisure facilities and (e) night clubs that will have their business rates bill (i) increase, (ii) remain the same, and (iii) decrease from April 2026 as a result of the measures announced in the Autumn Budget 2025.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including pubs, hotels, restaurants, indoor leisure facilities, and nightclubs. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What guidance her Department has issued to UK Businesses on the potential impact of the (a) removal of business rates relief and (b) business rates revaluation on high street businesses.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including pubs, hotels, restaurants, indoor leisure facilities, and nightclubs. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What assessment she has made of the potential impact of (a) the combined effect of higher rateable values and (b) reduced business rates relief on the number of (i) hospitality closures and (ii) empty units on high streets over the next three years.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including pubs, hotels, restaurants, indoor leisure facilities, and nightclubs. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

With reference to the Autumn Budget 2025. what assessment she has made of the potential impact of the proposed change to (a) rateable value and (b) business rates relief on (i) vacancy rates, (ii) job losses, (iii) business closures and (iv) price levels on local high streets.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including pubs, hotels, restaurants, indoor leisure facilities, and nightclubs. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What assessment she has made of the cumulative effect of (a) increasing betting duties on seaside arcades, (b) a nightly levy on hotel stays, (c) the abolition of Favoured Tax Regime for Furnished Holiday Lets, (d) changes to business rates relief, (e) the increase in Employer National Insurance Contributions and (f) the increase in the National Minium Wage for young people on businesses.

The Government has carefully assessed the cumulative impacts of measures announced over recent Budgets on businesses and households. Taken together, these measures raise revenue to support the public finances in a fair way, whilst providing targeted support. The Government recognises that recent policy changes will have combined effects on some businesses. Where changes are made, relevant assessments and impact notes are published to inform stakeholders. The Treasury continues to engage with affected sectors to understand the challenges they face and to ensure the UK remains a competitive place to do business. We will continue to monitor the situation closely and keep our policy approach under review, with future tax decisions taken at fiscal events under the normal process.

How much revenue was generated in 2023/2024 from business rates on hereditaments that are being used for the provision of (a) sport, leisure and facilities to visiting members of the public and (b) casinos, gambling clubs and bingo halls; and how much the same venues are forecast to pay in 2025/26 and 2026/27.

The Government does not hold data on the amount of business rates revenue raised by different types of hereditaments.

What assessment she has made of the potential impact of business tax rises on the physical activity sector.

The Government recognises the important contribution that sport and physical activity make to health and wellbeing in the UK.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure properties, worth nearly £900 million per year and benefiting over 750,000 properties, including sports and physical activity centres with rateable values under £500k.Additionally, businesses within the physical activity sector can continue to benefit from measures including the increase in the Employment Allowance to £10,500 and the Government remains committed to the small profits rate, under which companies with profits of £50,000 or less are subject to a 19 per cent rate. Marginal relief for companies with profits of between £50,000 and £250,000 means only around 10 per cent of actively trading companies pay the full main rate of 25 per cent. This means firms within the physical activity sector that meet these conditions will continue to face lower effective corporation tax rates.

What assessment she has made of the potential impact of business tax rises on physical activity levels.

The Government recognises the important contribution that sport and physical activity make to health and wellbeing in the UK.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure properties, worth nearly £900 million per year and benefiting over 750,000 properties, including sports and physical activity centres with rateable values under £500k.Additionally, businesses within the physical activity sector can continue to benefit from measures including the increase in the Employment Allowance to £10,500 and the Government remains committed to the small profits rate, under which companies with profits of £50,000 or less are subject to a 19 per cent rate. Marginal relief for companies with profits of between £50,000 and £250,000 means only around 10 per cent of actively trading companies pay the full main rate of 25 per cent. This means firms within the physical activity sector that meet these conditions will continue to face lower effective corporation tax rates.

Pursuant to the Answer of 13 October to Question 77717 on Betting: Excise Duties, if she will list relevant engagements with ministers.

The Chancellor discusses a variety of issues with Ministers from other government departments throughout the year.

What assessment she has made of the potential impact of the emigration of (a) 18-25, (b) 26-35, (c) 36-49, and (d) 50+ years old on (i) the levels of revenue raised through taxation and (ii) the sustainability of the public finances.

The Office for Budget Responsibility (OBR) is the government's official forecaster and is responsible for assessing the UK’s economic and fiscal outlook.The OBR assesses the fiscal implications of migration as part of its Economic and Fiscal Outlook and long-term fiscal projections.

What impact miles driven abroad will have on the calculation of the amount of Electric Vehicle Excise Duty payable per vehicle.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs (electric vehicles) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. The Government has ruled out charging tax based on when or where people drive to protect motorists’ privacy. This means non-UK mileage driven by UK registered cars will fall into scope of eVED, as with fuel duty, which does not vary by basis of where a car is driven. The vast majority of eVED will be paid on travel in the UK; there were an estimated 225 billion car miles in Great Britain in 2024, and over nine billion miles travelled by car in Northern Ireland in 2023. The government has published a consultation on GOV.UK, which provides further detail on how eVED is intended to work and seeks views on its implementation: https://assets.publishing.service.gov.uk/media/69282ac1a245b0985f034197/eVED_Consultation.pdf

Pursuant to the answer of 27 November to question 92601 on Tourism: Taxation, what assessment she has made of the potential impact of Visitor Levies in other jurisdictions on the hospitality sector.

The Scottish and Welsh Governments have published their own impact assessments to accompany legislation for the introduction of their visitor levies.

What assessment she has made of the potential impact of business or employment tax rises on (a) gyms, (b) swimming pools, and (c) leisure centres.

The Government recognises the important contribution that sport and physical activity make to health and wellbeing in the UK.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including gyms, swimming pools, and leisure centres. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.Additionally, businesses and other organisations providing these services can continue to benefit from measures including the increase in the Employment Allowance to £10,500 and the Government remains committed to the small profits rate, under which companies with profits of £50,000 or less are subject to a 19 per cent rate. Marginal relief for companies with profits of between £50,000 and £250,000 means only around 10 per cent of actively trading companies pay the full main rate of 25 per cent. This means gyms, swimming pools and leisure centres whose companies meet these conditions will continue to face lower effective corporation tax rates.

If she will make it her policy to split revenue raised from a Visitor Levy in London between the Mayor of London and London boroughs.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose. We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.

If she will make it her policy to hypothecate revenue raised from a Visitor Levy in London to support the visitor economy in London.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose. We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders. The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.