Written questions by Mullane.

What assessment she has made of the potential impact of increases to the Economic Crime Levy on not-for-profit housing associations.

The Government published its summary of the impacts of the increases to the Economic Crime (Anti-Money Laundering) Levy in the policy paper titled "Economic Crime Levy – changes to bands and charges” (Economic Crime Levy — changes to bands and charges - GOV.UK). The Levy was designed with simplicity and proportionality at its core, to limit the administrative burden on regulated entities. Accordingly, it applies to any entity that carries out activity regulated by the Money Laundering Regulations and no entity pays more than 0.1% of its revenue in charges. A full review of the Levy will be undertaken in 2027.

If her Department will make an assessment of the potential merits of increasing funding for the fire and rescue service as part of the upcoming spending review.

Overall, fire and rescue authorities have received around £2.87 billion in 2024/25. The Local Government Funding Settlement was published on 3 February and sets out funding allocations for all Local Authorities including Fire and Rescue. In 2025/26, standalone Fire and Rescue Authorities will see an increase in core spending power of £65.5m in 2025/26. These allocations, which include the National Insurance Contribution Grant, represent a 3.6% increase in core spending power. The government has committed to performing a Zero-Based Review of all expenditure, conducting line-by-line scrutiny of spending. This is the first time in over a decade and a half that government departments have been asked to take such an approach, with what’s called a “zero-based review” last undertaken 17 years ago. The Spending Review will draw on this to ensure funding is aligned with the government’s priorities and the Plan for Change.

If her Department will make an assessment of the potential merits of introducing a VAT relief scheme for Further Education institutions.

Education services supplied by an “eligible body” are exempt from VAT. For VAT purposes, an “eligible body” broadly refers to most regulated, publicly funded, or not-for-profit education providers. This means no VAT is charged on supplies of education made by further education colleges, nor are further education colleges able to recover the VAT they have incurred on their expenditure. The Government is not currently planning to introduce a VAT refund scheme for further education institutions.

Whether she has made an assessment of the potential merits of introducing (a) fiscal measures and (b) tax incentives to promote the uptake of (i) heat battery and (ii) other low carbon technologies in homes.

The Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent. This support – worth over £1 billion – will aid households and charities in improving the energy efficiency of their buildings and help to reduce carbon emissions.

If she will postpone changes to the taxation of double-cab pick-up trucks for 12 months.

Following a judgement by the Court of Appeal, Double Cab Pick Ups must be treated as cars, rather than goods vehicles, for certain tax purposes, based on their primary suitability.The government has no plans to legislate to postpone the change and treat DCPUs as goods vehicles, as this would depart from the broader principles underpinning the Court of Appeal’s judgement, and be a significant tax break worth hundreds of millions per year.

If she will extend the VAT exemption afforded to adapted motor vehicles for people with disabilities to London’s Black Cabs.

The Government is committed to ensuring support is there for the most vulnerable people in our society. Certain products designed solely for use by a disabled person can qualify for a zero rate of VAT. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £171 billion in 2024/25. Exceptions to the standard rate have always been limited and balanced against affordability considerations. Another key consideration when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers in the form of lower prices. Evidence suggests that businesses only partially pass on any savings from lower VAT rates and so in some cases, reliefs do not represent good value for money.