Written questions by Evans.

Whether she will assess the potential impact of postponing the proposed increase in fuel duty on the farming community.

Awaiting answer.

What steps she is taking to monitor the work of the Fraud Prevention Centre to help ensure investigations are completed in a timely and efficient manner.

The Fraud Prevention Centre (FPC) has been set up to strengthen defences against identity‑based fraud and improve coordination of prevention, detection and response across the department. It is bringing together previously decentralised activity into a single, accountable function, to improve oversight, consistency of investigations, and support for affected customers. As the capability matures, the operation of the FPC continues to be monitored as it embeds within HMRC’s wider fraud response.

Pursuant to the Answer of 20 April 2026 to Question 125241 on Gyms and Leisure Centres: Business Rates, on what date did (a) HM Treasury Ministers and (b) officials last meet with representatives from the gyms and leisure centre sector.

The sector was engaged as part of the recent Call for Evidence on business rates and investment, which closed on 18 February. The Government is carefully considering representations it has received, and a response to the Call for Evidence will be published in due course. The sector was also engaged ahead of the Transforming Business Rates: Interim Report, published in September 2025: https://www.gov.uk/government/publications/transforming-business-rates-interim-report/transforming-business-rates-interim-report

Pursuant to the Answer of 20 April 2026 to Question 125241 on Gyms and Leisure Centres: Business Rates, whether fiscal pressures from business rates have recently been raised by leisure centre and gym sector representatives in meetings with (a) Treasury Ministers and (b) officials.

The sector was engaged as part of the recent Call for Evidence on business rates and investment, which closed on 18 February. The Government is carefully considering representations it has received, and a response to the Call for Evidence will be published in due course. The sector was also engaged ahead of the Transforming Business Rates: Interim Report, published in September 2025: https://www.gov.uk/government/publications/transforming-business-rates-interim-report/transforming-business-rates-interim-report

Whether she has had discussions with the (a) British Independent Retailers Association and (b) Independent Menswear Trade Organisation on the potential impact of changes to business rate bills on small independent retailers.

The Government’s Call for Evidence on business rates and investment has sought views from industry representatives, to establish 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 the representations received – including those from BIRA and other retailers - and a summary of responses will be published in due course. HM Treasury also continues to have regular discussions with sector representatives to understand the impact of business rates on the sector’s financial sustainability.

Pursuant to the Answer of 21 January 2026 to Question 105219 on Small Businesses: Business Rates, what recent discussions she has had with small businesses on the Government's work to develop a redesigned transitional relief scheme and a supporting small business scheme.

The Government regularly engages with a range of businesses and their representative bodies across different sectors to discuss business rates.The Government has introduced a support package worth £4.3 billion to protect against ratepayers seeing large overnight increases in bills following the revaluation. This includes a redesigned Transitional Relief scheme and an expanded Supporting Small Business scheme. As a result of these measures, most properties seeing increases have them capped at 15 per cent or less in 2026/27, or £800 for the smallest.

Pursuant to the Answer of 26 March 2026 to Question 121856 on VAT Fraud, what steps she is taking to monitor the effectiveness of the (a) additional controls to strengthen systems and (b) the work of the Fraud Prevention Centre to tackle levels of cases of organised criminals accessing VAT accounts using customers' registration details and fraudulently claiming VAT refunds.

Work to tackle fraud in claiming VAT refunds is carried out by a range of compliance, counter fraud and operational teams across HMRC. Controls introduced to tackle fraudulent VAT refunds include new reporting routes for customers, strengthened incident management processes, and the deployment of technical enhancements. The improvements in identification and response to VAT repayment fraud are monitored through the reduction in attempts to fraudulently access customer accounts (based on specific criminal methods) and submit fraudulent repayment requests.The developing Fraud Prevention Centre works collaboratively with specialist teams across the department, including the Risk & Intelligence Service, which leads on detection of VAT repayment fraud, and the Fraud Investigation Service, which leads on criminal and civil investigations. Together this supports HMRC in assessing criminal success rates are reducing, whether VAT fraud controls remain effective, and informs the continued development of the Centre’s capability, tooling and specialist fraud expertise during 2026/27.

Pursuant to WPQ 122859 answered on 31 March 2026, on Business Rates. Gyms and Leisure Centres, whether she hold discussions with the leisure centre and gym sector on the impact of business rates on the financial sustainability of the sector.

HM Treasury Ministers and officials have regular discussions with representatives from across the retail, hospitality, and leisure sectors, including gyms and leisure centres, to understand the impact of business rates on the sector’s financial sustainability.

What recent discussions she has had with the leisure centre and gym sector on the impact of business rates on the financial sustainability of that sector.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers

If she will introduce updated guidance for the inclusion of community and independent gym and leisure facilities within RHL relief categories.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers

If she will make an assessment of the potential impact of business rates on the sustainability of the leisure centre and gym sector.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers

If she will have discussions with the Secretary of State for Culture, Media and Sport on the impact of business rate costs on the ability of the gym and leisure centre sector to provide services for the health and wellbeing of communities.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers

Pursuant to the Answer of 23 February 2026 to Question 112096 on VAT Fraud, how many cases are being investigated by HMRC of organised criminals accessing VAT accounts using genuine customers' registration details and claiming VAT refunds.

HMRC has active investigations into organised crime VAT fraud. However, live case information isn’t routinely published, and disclosing the number of ongoing investigations would risk alerting or enabling those seeking to exploit the tax system. Further to answer UIN 112096, HMRC have implemented additional controls over recent months to strengthen its systems and ensure access is limited to legitimate customers. As part of this, HMRC has established the Fraud Prevention Centre (FPC), a multi-functional team led by HMRC's Security directorate, focused on the protection, detection and response to identity-related security threats. The FPC also provides enhanced, direct support to customers and manages fraud in line with industry best practice. HMRC has wide ranging criminal investigation powers, as set out on GOV.UK, and is resourced to investigate serious fraud, deploying compliance and enforcement capability to protect the integrity of the tax system. At Spring Statement 2025, the Government set out plans to expand HMRC's counter-fraud capability, including strengthening its response to organised criminal attacks.

If she will make an assessment of the adequacy of HMRC's (a) investigative powers and (b) human resources to investigate cases of organised criminals accessing VAT accounts using genuine customers' registration details and claiming VAT refunds.

HMRC has active investigations into organised crime VAT fraud. However, live case information isn’t routinely published, and disclosing the number of ongoing investigations would risk alerting or enabling those seeking to exploit the tax system. Further to answer UIN 112096, HMRC have implemented additional controls over recent months to strengthen its systems and ensure access is limited to legitimate customers. As part of this, HMRC has established the Fraud Prevention Centre (FPC), a multi-functional team led by HMRC's Security directorate, focused on the protection, detection and response to identity-related security threats. The FPC also provides enhanced, direct support to customers and manages fraud in line with industry best practice. HMRC has wide ranging criminal investigation powers, as set out on GOV.UK, and is resourced to investigate serious fraud, deploying compliance and enforcement capability to protect the integrity of the tax system. At Spring Statement 2025, the Government set out plans to expand HMRC's counter-fraud capability, including strengthening its response to organised criminal attacks.

What discussions she has had with the road haulage sector on the financial impact of [i] forthcoming changes to fuel duty and [ii] changes in oil prices due to the conflict in the Middle East on road hauliers.

The Government recognises the key role the haulage sector plays in the UK economy. The Government is taking action to ensure that fuel at the pump remains affordable. At Budget 2025, the Government extended the 5p-per-litre cut for a further five months, until the end of August this year. The Government has also cancelled the increase in line with inflation for 2026/27; instead, rates will only gradually return to early 2022 levels by March 2027.The Government's action on fuel duty will save an average heavy goods vehicle more than £800 in 2026/27 compared to previous plans, and follows an extended period where freezes to fuel duty have resulted in substantial savings for the haulage industry.As the Chancellor has set out, a rapid de-escalation in the Middle East remains the best way to keep prices low at the pump.As with all taxes, the Government keeps fuel duty under review; and any changes are announced at fiscal events.

Pursuant to WPQ 112096 answered on 23 February 2026 about 'VAT Fraud,' what recent discussions he has had with HMRC about trends in the levels of cases of organised criminals accessing VAT accounts using customers' registration details and claiming VAT refunds.

HMRC has active investigations into organised crime VAT fraud. However, live case information isn’t routinely published, and disclosing the number of ongoing investigations would risk alerting or enabling those seeking to exploit the tax system. Further to answer UIN 112096, HMRC have implemented additional controls over recent months to strengthen its systems and ensure access is limited to legitimate customers. As part of this, HMRC has established the Fraud Prevention Centre (FPC), a multi-functional team led by HMRC's Security directorate, focused on the protection, detection and response to identity-related security threats. The FPC also provides enhanced, direct support to customers and manages fraud in line with industry best practice. HMRC has wide ranging criminal investigation powers, as set out on GOV.UK, and is resourced to investigate serious fraud, deploying compliance and enforcement capability to protect the integrity of the tax system. At Spring Statement 2025, the Government set out plans to expand HMRC's counter-fraud capability, including strengthening its response to organised criminal attacks.

What assessment she has made of the potential impact of the 5p cut to fuel duty on levels of social mobility in rural areas.

The Chancellor considers a wide range of impacts when taking decisions on tax policy. At Budget 2025, the Government announced that the 5p cut in fuel duty would be extended until the end of August 2026, with rates then gradually returning to March 2022 levels by March 2027. The planned increase in line with inflation for 2026/27 will also not take place, with RPI uprating resuming from 2027/28 onwards. The Government’s decision on fuel duty will save the average car driver £49 in 2026/27. Those driving more than average, which includes drivers in rural communities, will generally experience larger savings. The Rural Fuel Duty Relief Scheme provides a 5p per litre reduction to motorists buying fuel in certain areas. The areas included in the scheme demonstrate certain characteristics such as: pump prices much higher than the UK average; remoteness leading to high fuel transport costs from refinery to filling station; and relatively low sales meaning that retailers cannot benefit from bulk discounts.

If she will conduct an assessment of national investment strategies in [i] skills [ii] transport and [iii] infrastructure for Leicestershire, Leicester and Rutland to ensure comparability with mayoral combined authorities.

The government recognises the importance of ensuring that all areas have strategies in place, and can drive forward improvements in transport, skills and infrastructure. Areas not part of a combined authority still receive investment in skills, transport and infrastructure, and are required to produce the relevant strategies.In addition, for those areas which want greater devolution without being part of a Combined Authority, the government has invited them to bring forward with their neighbours an expression of interest for a Foundation Strategic Authority.

What steps she is taking to ensure that national investment strategies in [i] skills [ii] transport and [iii] infrastructure are at comparable levels between mayoral combined authorities and non mayoral combined authorities.

The government recognises the importance of ensuring that all areas have strategies in place, and can drive forward improvements in transport, skills and infrastructure. Areas not part of a combined authority still receive investment in skills, transport and infrastructure, and are required to produce the relevant strategies.In addition, for those areas which want greater devolution without being part of a Combined Authority, the government has invited them to bring forward with their neighbours an expression of interest for a Foundation Strategic Authority.

Pursuant to the Answer of 28 January 2026 to Question 107755 on Hospitality Industry VAT, if he will make an assessment of the potential implications for his policies of lessons learned from (a) France, (b) Germany, (c) Italy and (d) the Republic of Ireland on introducing hospitality VAT rates.

The Government is aware that some European countries apply reduced VAT rates to hospitality, reflecting different tax systems, policy choices and wider fiscal contexts. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Reduced rates of VAT come at a significant cost to the Exchequer, reduce the revenue available for vital public services, and must represent value for money for the taxpayer. The Government keeps all taxes under review, with decisions on VAT rates taken by the Chancellor at fiscal events.