Written questions by Vickers.

Whether HM Revenue and Customs has updated its assessment of the number of suicides linked to the loan charge since January 2023; and whether the Government plans to publish updated figures on a routine basis.

The Government promised to commission a new independent review of the loan charge and that is what it delivered. The purpose of the review was to bring the matter to a close for people who have not settled and paid their loan charge liabilities. The Government accepted all but one of the review’s recommendations and in a number of instances has decided to go further. Most notably, we decided to write off the first £5,000 of everyone’s liability, providing significant relief to those with the lowest liabilities who are more likely to have been lower earners and targeting support at those who most need it. Because of the decisions the Government has taken, around 30 percent of people within scope of the review could have their liabilities removed entirely. Most other individuals will see their liabilities reduced by at least half. HMRC are committed to supporting customers through this process and are working hard to give them certainty on their tax positions as quickly as possible. This includes a dedicated service to guide customers through the settlement process and provide extra support for those who need it. Anyone who is worried about a tax liability should get in touch with HMRC as soon as possible. HMRC can provide reasonable adjustments to meet an individual’s needs and is working with Samaritans to provide guidance to advisors and signposting taxpayers where needed to a dedicated Samaritans helpline. Any loss of life is a tragedy. The government and HMRC take the safeguarding of individuals and issues relating to loss of life extremely seriously. HMRC has a statutory obligation to refer incidences of death or serious injury of a customer, where there is an indication that HMRC contact may have directly or indirectly contributed to the event, to external oversight bodies. Since March 2019, HMRC has made eleven referrals to the Independent Office for Police Conduct where a taxpayer has sadly taken their life and had used a disguised remuneration scheme. HMRC does not currently have arrangements in place to routinely publish these figures.

What estimate she has made of the impact of the higher multiplier on properties with a rateable value of £500,000 and above on the costs incurred by retail, hospitality and leisure businesses (RHL) businesses.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including those on the high street, from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What assessment she has made of the potential financial impact of the classification of wholesale premises as online retail warehouses on the food and drink wholesale sector; and what steps she is taking to reduce this impact.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including those on the high street, from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What estimate she has made of the impact of the higher multiplier on properties with a rateable value of £500,000 and above on the food and drink wholesale sector.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including those on the high street, from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What steps she plans to take to ensure that the business rates system supports the sustainability of food and drink wholesalers.

The Government published the ‘Transforming Business Rates’ Discussion Paper at Budget setting out priority areas for reform. This paper invites industry to help co-design a fairer business rates system that supports investment and is fit for the 21st century. Further information regarding the Discussion Paper can be found at: Transforming business rates - GOV.UK.

If she will make an assessment of the potential merits of introducing targeted business rates relief for food and drink wholesalers.

The Government published the ‘Transforming Business Rates’ Discussion Paper at Budget setting out priority areas for reform. This paper invites industry to help co-design a fairer business rates system that supports investment and is fit for the 21st century. Further information regarding the Discussion Paper can be found at: Transforming business rates - GOV.UK.