Written questions by Garnier.

Pursuant to the Answer on 8 December 2025 to Question 96643, whether she has any plans to require pensioners who receive both the basic state pension and the additional state pension as their only income to pay income tax.

As set out in my reply to Question 96643, the Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament. At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more detail in due course.

Pursuant to the Answer on 8 December 2025 to Question 96643, whether she has any plans to require pensioners who received the state pension as their only income and consequently inherit part of (a) the basic state pension, (b) the additional state pension and (c) the new state pension following the death of their spouse or civil partner to pay income tax.

As set out in my reply to Question 96643, the Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament. At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more detail in due course.

Communities and Local Government, with reference to the Leasehold and Freehold Reform Act 2024, when he will bring forward secondary legislation to implement the core elements of the Act.

The government has already made significant progress when it comes to commencing provisions in the Leasehold and Freehold Reform Act 2024: On 24 July 2024, we brought into force provisions relating to rentcharge arrears, building safety legal costs and the work of professional insolvency practitioners.On 31 October 2024, we brought into force further building safety measures.On 31 January 2025, we commenced provisions to remove the two-year qualifying rule in relation to enfranchisement and lease extensions.On 3 March 2025, the right to manage provisions (expanding access, reforming its costs, and voting rights) came into force. The government recognises the considerable financial strain that rising service charges place on leaseholders and tenants. The level of service charge that leaseholders pay depends on many factors, including the terms of a lease and the age and condition of a building. By law, variable service charges must be reasonable. Overcharging through service charges is completely unacceptable. Should leaseholders wish to contest the reasonableness of their service charges they may make an application to the appropriate tribunal. On 4 July 2025, the government published a consultation, jointly with the Welsh Government, on strengthening leaseholder protections over charges and services. The consultation included proposals to increase transparency over service charges and enhance access to redress through the relevant provisions in the Act. It also proposed new reforms the section 20 ‘major works’ procedure. The consultation can be found on gov.uk here. It closed on 26 September 2025, and we are analysing responses with a view to bringing the relevant measures into force as quickly as possible. On 18 December 2025, the government launched a consultation on proposals to implement the Act’s new consumer protections for homeowners living on freehold estates. These include ensuring that homeowners who pay an estate management charge have better access to information they need to understand what they are paying for, the right to challenge the reasonableness at the First-tier Tribunal (in England), and to go to the tribunal to appoint a substitute manager. The consultation can be found on gov.uk here and will remain open for responses until 12 March 2026. We will look to bring these measures into force as quickly as possible thereafter. The Act also sets the method for calculating the price of a statutory lease extension or freehold acquisition, known as the valuation process. It removes the requirement for marriage value to be paid, caps the treatment of ground rents in the valuation calculation at 0.1% of the freehold value, and allows government to prescribe the rates used to calculate the enfranchisement premium. Valuation rates used to calculate the enfranchisement premium will be set by the Secretary of State in secondary legislation. We will consult on valuation rates and commence the relevant provisions as soon as possible. As per my Written Ministerial Statement of 21 November 2024 (HCWS244), primary legislation will be required to rectify a small number of specific flaws in the 2024 Act before the Act’s enfranchisement provisions are commenced.

Communities and Local Government, when he plans to publish the Government’s response to the consultation entitled ‘Modern leasehold: restricting ground rent for existing leases’ published on 9 November 2023.

I refer the hon. Members to the answer given to Question UIN 99005 on 5 January 2026.

Communities and Local Government, whether Plotland sites will be included within the draft Leasehold and Commonhold Reform Bill.

I refer the hon. Members to the answer given to Question UIN 102833 on 12 January 2026.

Communities and Local Government, whether he plans to publish the draft Leasehold and Commonhold Reform Bill before the end of the 2024-26 parliamentary session.

I refer the hon. Members to the answer given to Question UIN 102833 on 12 January 2026.

Communities and Local Government, what recent discussions he has had with the National Leasehold Campaign.

MHCLG Ministers and officials engage regularly with a range of stakeholders in respect of leasehold and commonhold reform, including the National Leasehold Campaign.

What discussions he has had with his USA counterpart under the Transatlantic Taskforce for Markets of the Future on mutual recognition of UK and US cryptoasset firms, aligned disclosure standards, and ensuring that decentralised protocols are not regulated as financial infrastructure.

The Transatlantic Taskforce for Markets of the Future was established by HM Treasury and the US Treasury on 22 September. Its purpose is to bring the world’s leading financial centres together to develop concrete policy options and recommendations on further financial market innovation, with a particular focus on digital assets and capital markets. Innovation in these industries will be central to the government’s mission for economic growth. Further details can be found here: Boosting collaboration between UK and US financial systems to drive innovation and growth in global markets - GOV.UK

Whether her Department plans to use the Transatlantic Taskforce for Markets of the Future to deepen engagement with United States’ regulators following the finalisation of the GENIUS Act, to support regulatory alignment on cross border stablecoins.

The Transatlantic Taskforce for Markets of the Future was established by HM Treasury and the US Treasury on 22 September. Its purpose is to bring the world’s leading financial centres together to develop concrete policy options and recommendations on further financial market innovation, with a particular focus on digital assets and capital markets. Innovation in these industries will be central to the government’s mission for economic growth. Further details can be found here: Boosting collaboration between UK and US financial systems to drive innovation and growth in global markets - GOV.UK

Whether the Transatlantic Taskforce for Markets of the Future is being used to develop a joint UK-US approach to tokenisation, including cross-border access to tokenised securities and aligned rules for capital, disclosure and decentralised wallets.

The Transatlantic Taskforce for Markets of the Future was established by HM Treasury and the US Treasury on 22 September. Its purpose is to bring the world’s leading financial centres together to develop concrete policy options and recommendations on further financial market innovation, with a particular focus on digital assets and capital markets. Innovation in these industries will be central to the government’s mission for economic growth. Further details can be found here: Boosting collaboration between UK and US financial systems to drive innovation and growth in global markets - GOV.UK

Pursuant to the Answer of 19 June 2025 to Question 61158, whether she plans to publish the statutory instrument on open banking in the first quarter of 2026.

The National Payments Vision, published in November, set out the government’s ambitious plans for the next phase of Open Banking, building on the UK’s leadership in this area. This includes steps towards delivering seamless, Open Banking enabled, account-to-account payments. The government intends to use powers in the ‘Data (Use and Access) Act’ to put in place a long-term regulatory framework for Open Banking and is working at pace to deliver this.

Whether she considered including an assessment of the potential impact of paragraph 4.167 State Pension and Simple Assessment of the Budget 2025, published in November 2025, on costs to the public purse within the Budget 2025 document.

As the Chancellor has said, over this Parliament those whose only income is the basic or new State Pension without any increments will not have to pay income tax. As announced at the Budget, the government will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28. The government will set out more detail next year.

With reference to Section 4.167 of the Autumn Budget 2025, when her Department plans to publish the solution ensuring that pensioners who only receive the state pension will not (a) have to fill out a tax return and (b) pay income tax.

As the Chancellor has said, over this Parliament those whose only income is the basic or new State Pension without any increments will not have to pay income tax. As announced at the Budget, the government will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28. The government will set out more detail next year.

With reference to paragraph 4.167 State Pension and Simple Assessment of the Budget 2025, published in November 2025, when her Department began consulting on this policy.

As the Chancellor has said, over this Parliament those whose only income is the basic or new State Pension without any increments will not have to pay income tax. As announced at the Budget, the government will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28. The government will set out more detail next year.

With reference to Section 4.167 (State Pension and Simple Assessment) of the Budget 2025, if she will publish the cost impact of this policy.

As the Chancellor has said, over this Parliament those whose only income is the basic or new State Pension without any increments will not have to pay income tax. As announced at the Budget, the government will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28. The government will set out more detail next year.

With reference to his Oral Statement on 11 November 2025 entitled Pensions, if he will publish the research findings from the Department's 2007 evaluation on the effectiveness of automatic pension forecast letters.

Report no.447 “Evaluation of Automatic State Pension Forecasts” is publicly available and can be accessed at:https://webarchive.nationalarchives.gov.uk/ukgwa/20121212081018mp_/http://research.dwp.gov.uk/asd/asd5/rports2007-2008/rrep447.pdfAs confirmed in the Written Statement made by my right hon. Friend the Secretary of State on 11 November, a copy of DWP Research Report no.447 “Evaluation of Automatic State Pension Forecasts” has also been deposited in the Libraries of the House.

How many pensioners receive the full state pension as their only income.

The Department does not hold readily available information to identify how many pensioners receive the full State Pension as their only income. Information is, however, available from Departmental survey data which shows, in 2023/24, around 1.1m pensioner families in the UK received the State Pension and other state benefits as their only source of income. This information is published in the Pensioner Incomes series.

Whether the 2007 report on the effectiveness of automatic pension forecast letters is the one referenced in the Parliamentary and Health Service Ombudsman's report entitled Women's State Pension age: our findings on injustice and associated issues.

The Parliamentary and Health Service Ombudsman’s reports titled “Women’s State Pension age: our findings on the Department for Work and Pensions’ communication of changes”, published 19 July 2021, and “Women’s State Pension age: our findings on injustice and associated issues”, published 21 March 2024, both refer to findings from DWP’s ‘Evaluation of Automatic Pension Forecast’ research. In retaking the decision, we will review the evidence from DWP’s ‘Evaluation of Automatic Pension Forecasts’ Research Report, no.447 alongside evidence previously considered. The process to retake the decision has already begun.

With reference to his Oral Statement on 11 November 2025 entitled Pensions, whether the 2007 report on the effectiveness of automatic pension forecast letters is the one referenced in the Parliamentary and Health Service Ombudsman's report entitled Women's State Pension Age: our findings on the Department for Work and Pension's communication of changes.

The Parliamentary and Health Service Ombudsman’s reports titled “Women’s State Pension age: our findings on the Department for Work and Pensions’ communication of changes”, published 19 July 2021, and “Women’s State Pension age: our findings on injustice and associated issues”, published 21 March 2024, both refer to findings from DWP’s ‘Evaluation of Automatic Pension Forecast’ research. In retaking the decision, we will review the evidence from DWP’s ‘Evaluation of Automatic Pension Forecasts’ Research Report, no.447 alongside evidence previously considered. The process to retake the decision has already begun.

With reference to the National Inquiry, how she will ensure the survivors of group-based child sexual exploitation and abuse are supported throughout the process.

We remain committed to delivering an inquiry that earns trust and delivers truth. Following the appointment of the Chair and the establishment of the Inquiry, the Chair will consult on the Terms of Reference with victims and survivors and other key stakeholders before agreeing a final version with the Home Secretary. The inquiry will then begin considering evidence and data to select the first local areas for investigations.We are moving at pace, but we will not compromise rigour for speed. This is a complex and sensitive process, and we are not setting arbitrary deadlines – we are focused on getting it right. We will provide public updates when it is appropriate to do so.The inquiry is expected to operate over a two to three-year period which will maximise the number of areas it can examine, while remaining time-limited so that victims and survivors receive answers swiftly.The Government recognises the devastating impacts that child sexual exploitation and abuse can have on victims and survivors and is committed to ensuring that all victims and survivors receive better care and support.As set out in the Government’s Tackling Child Sexual Abuse Progress Update in April, we are working across government to develop ambitious proposals to improve therapeutic support services for victims of child sexual abuse. Government committed in that update to double funding and invest an additional £1.6 million for adult victims and survivors of child sexual abuse. The Home Office continues to fund voluntary organisations providing nationally accessible services to support victims and survivors of child sexual abuse, investing £2.59 million this year to seven organisations through the Support for Victims and Survivors of Child Sexual Abuse (SVSCSA) fund.We also recognise the importance of ensuring that all staff supporting victims have sufficient guidance on child sexual abuse to deliver effective trauma informed support. The Government is providing funding to the independent Centre of Expertise on Child Sexual Abuse to strengthen professional responses to child sexual abuse through evidence-based training and resources.