Written questions by Evans.

If she will make an assessment of the potential implications for her policies of the finding of the Adam Smith Institute millionaire tracker.

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, while ensuring the UK tax system remains internationally competitive. As part of this, the Government is increasing the main rates of Capital Gains Tax (CGT) to 18 and 24 per cent. The Government also confirmed its plans to remove the outdated concept of domicile status from the tax system and to replace it with a new residence-based regime from 6 April 2025. This will ensure that everyone who makes their home in the UK pays their taxes here. These and other decisions announced at the Budget will help repair the public finances and fund public services such as the NHS and education.

What account she took of (a) numbers of claimants of Business Property Relief and (b) reasons for Business Property Relief claims in the introduction of a £1m threshold to (a) Agricultural and (b) Business Property Relief.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What proportion of the revenue (a) raised by changes to employee national insurance contributions and (b) announced for the NHS at Autumn Budget 2024 will be allocated to fund non employee national insurance contribution related NHS activity.

At Autumn Statement, the Chancellor outlined the Government’s commitment to ensuring the sustainability and productivity of the NHS. As part of this, HM Treasury have allocated £22.6 billion to the NHS to support productivity improvements, upgrade IT systems, enhance working conditions for staff, and address the maintenance backlog. The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contributions cost, in line with the approach taken under the previous Government’s Health and Social Care Levy. The Government will update Parliament on allocations in due course.

With reference to paragraph 2.40 of the Autumn Budget 2024, published on 30 October, what recent discussions she has had with the Secretary of State for Health and Social Care on the potential impact of changes to National Insurance contributions on (a) hospices, (b) GPs and (c) care homes.

Resource spending for the Department of Health and Social Care is set to increase by £22.6 billion in 2025-26 compared to 2023-24 outturn, providing a real-terms growth rate of 4% for the NHS, the largest since before 2010 excluding Covid-19 years. The Government will support local authority services through a real terms increase in core local government spending power of around 3.2%, including at least £600 million of new grant funding to support social care.The government recognises the need to protect the smallest businesses and charities, which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of businesses with NICs liabilities either gain or see no change next year. Our tax regime for charities, including exemption from paying business rates, is among the most generous of anywhere in the world with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.The Budget will provide support for government departments and other public sector employers for additional Employer NICs costs only. Private sector firms or charities including hospices or social care providers that are contracted by central or local Government will not be exempt from these changes. General Practitioners are independent contractors and therefore will not be exempt from these changes.This is consistent with the approach to previous Employer NICs changes, as was the case with the previous Government’s Health and Social Care Levy.DHSC will confirm funding for General Practice for 25/26 as part of the usual GP contract process later in the year, including through consultation with the sector.

With reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what assessment she has made of the potential impact of changes to (a) agricultural property relief and (b) business rate relief on long-term food security.

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill. Agricultural land and associated buildings are exempt from business rates. The Government made announcements at Autumn Budget 2024 to support and improve food security. The Government has provided £5 billion across this year and next to support the ongoing transition towards a more productive and environmentally sustainable agricultural sector in England. This will strengthen the domestic sector and improve food security.

If she will make an assessment of the potential impact of terminating the furnished holiday lettings tax regime on the tourism sector.

The Government will abolish the Furnished Holiday Lets (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains. The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector, and many of the people that who work in the sector need access to local housing.

With reference to the oral contribution of 12 September 2024 from the Leader of the House in response to the Question asked by the hon. Member for Hinckley and Bosworth, if she will publish the Government’s impact assessment of VAT being charged on public school fees.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent.This was a tough but necessary decision that will secure additional funding to help deliver the Government’s commitments relating to education and young people, including opening 3,000 new nurseries, rolling out breakfast clubs to all primary schools, and recruiting 6,500 new teachers.The Government has carefully considered the impact that this policy will have on pupils and their families across both the state and private sector. Following scrutiny of the Government's costings by the independent Office for Budget Responsibility (OBR), details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget on 30 October in a Tax Information and Impact Note (TIIN).

If she will make an assessment of the potential impact on growth and investment of changes in levels of the number of people with non-domiciled tax status resident in the UK.

The government has published a policy note setting out its plan to remove the concept of domicile status from the tax system, and to implement a new residence-based regime which is internationally competitive and focused on attracting the best talent and investment to the UK. The details of this plan can be found on gov.uk at the link below: https://www.gov.uk/government/publications/2024-non-uk-domiciled-individuals-policy-summary/changes-to-the-taxation-of-non-uk-domiciled-individuals Full details of the reform will be provided at the Budget, including a Tax Information and Impact Note (TIIN), as is routine for tax policy.