Written questions by French.

Whether she has made a recent assessment of the potential impact of changes to Soft Drinks Industry Levy thresholds on trade with the Republic of Ireland.

An assessment of economic and other impacts is included as part of the ‘Strengthening the Soft Drinks Industry Levy’ consultation document. This is available athttps://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy. The indicative Department of Health and Social Care (DHSC) analysis estimates that the changes would reduce calories, across the UK population, by around 15 million kcal per day in children and 46 million kcal per day in adults. These calorie reductions could achieve health and economic benefits of around £4.2 billion over 25 years. The proposed changes were subject to a consultation, which was open until 21 July 2025. The Government will consider the consultation responses closely prior to making any decision at a future Budget. If the Government decides to make changes to the levy, it will publish an updated assessment of the confirmed policy’s impacts.

What representations she has received from Cabinet colleagues on her proposals to harmonise betting duty rates.

The Chancellor discusses a variety of issues with Ministers from other government departments throughout the year, including the run up to Budget.

What assessment she has made of the potential impact of harmonising betting duty rates on (a) the number of jobs in the economy, (b) the tax revenue raised and (c) the rural economy.

The Government consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025.If any changes are made to gambling duties at a future Budget following the consultation, they will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

What discussions she has had with (a) the Betting and Gaming Council, (b) the British Horseracing Authority and (c) the Jockey Club on proposals to equalise betting duty.

As part of the consultation process, the Government engaged with a wide range of stakeholders. We are working with representatives of the horseracing industry to identify any potential unintended consequences for the sector, and how they might be mitigated.

How many and what proportion of Gift Aid claims have been rejected in each of the last five years.

The average processing times for Gift Aid claims over the last five tax years are below: Tax YearAverage Working Days to Pay06/04/2024to05/04/20253.1606/04/2023to05/04/20243.2406/04/2022to05/04/20232.8406/04/2021to05/04/20223.4906/04/2020to05/04/20214.08 HMRC does not hold information centrally on what proportion of Gift Aid claims have been rejected in each of the last five years.

What the average processing time was for Gift Aid claims in each of the last five years.

The average processing times for Gift Aid claims over the last five tax years are below: Tax YearAverage Working Days to Pay06/04/2024to05/04/20253.1606/04/2023to05/04/20243.2406/04/2022to05/04/20232.8406/04/2021to05/04/20223.4906/04/2020to05/04/20214.08 HMRC does not hold information centrally on what proportion of Gift Aid claims have been rejected in each of the last five years.

Pursuant to the Answer of 24 March 2025 to Question 39136 on the Independent Football Regulator, whether she has made an assessment of the potential impact of the Independent Football Regulator on the growth of the economy.

The Department for Culture, Media and Sport are leading on setting up the Independent Football Regulator where they are looking to put in place a flexible and proportionate regime focused on ensuring the financial sustainability of the game, which will create the certain and stable regulatory environment required to drive the right kind of investment in, and growth of, English football. The Regulator also has duties to avoid having any adverse effects on the competitiveness of any regulated club and on the financial growth of, or financial investment in, English football.

What recent discussions she has had with the Shadow Football Regulator on the regulation of businesses.

The Chancellor of the Exchequer has not held any discussions with the Shadow Football Regulator.

What discussions she has had with the Secretary of State for Transport on the VAT exemption for disability-adapted motor vehicles.

Wheelchair accessible vehicles (WAVs) are subject to a zero rate of VAT when purchased by a disabled person for their personal use, or by a charity that will make the vehicle available to disabled people. The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.

For what reason it is her policy to exclude accessible taxi vehicles from the VAT exemption for disability-adapted motor vehicles.

Wheelchair accessible vehicles (WAVs) are subject to a zero rate of VAT when purchased by a disabled person for their personal use, or by a charity that will make the vehicle available to disabled people. Although taxis provide transportation services to disabled customers, they are not charities and not all their customers are wheelchair users. Therefore, this VAT relief does to extend to taxis that are WAVs. However, if a taxi driver is VAT registered, they are eligible to reclaim the VAT paid on their vehicle.