Written questions by Wrigley.

If she will make an assessment of the potential merits of (a) increasing Employment Allowance and (b) reducing National Insurance contributions for small businesses.

The Government has taken necessary decisions to fix the public finances and create long-term stability in which businesses can invest and thrive.The Government decided to protect the smallest businesses from the changes to Employer NICs announced at the last Budget by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change. It means employers will be able to employ up to four full-time workers on the National Living Wage without paying employer NICs.

Whether she plans to raise the VAT registration threshold in line with inflation to support small businesses.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether.Any consideration of changes to the threshold would have to carefully balance potential impacts on small businesses, the economy as a whole, and tax revenues. Tax breaks reduce the revenue available for public services and must represent value for money for the taxpayer.

With reference to the Spring Statement 2025, whether she has had discussions with Cabinet colleagues on the potential impact of welfare reforms on costs to the NHS.

The Chancellor discussed welfare reforms with Cabinet colleagues in the usual way ahead of the publication of the Pathways to Work Green Paper and Spring Statement 2025. As the Chancellor and the Work and Pensions Secretary have set out, these reforms will make the benefits system more pro work, and putting it on a more fiscally sustainable trajectory so that it can continue to protect the most vulnerable. The Government is committed through its Plan to Change to getting the NHS back on its feet and has prioritised investment into it through a £22.6bn increase in resource spending for DHSC from 23/24 to 25/26.

What steps her Department is taking to reform business rates to reduce the financial burden on small high street businesses in Newton Abbot constituency.

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. At Autumn Budget 2024, we took the first step with the announcement of permanently lower tax rates for the Retail, Hospitality and Leisure properties that make up the backbone of our high streets, from 2026-27. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and we have frozen the small business multiplier.The Budget announcements reflect the Government’s first steps to support the high street. We want to go further to modernise the system, and so, we have published a Discussion Paper 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. In summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025.

Pursuant to the Answer of 1 April 2025 to Question 42193 on Digital Technology: Taxation, what recent discussions she has had with her G20 counterparts on the taxation of the digital economy.

G20 Finance Ministers and Central Bank Governors met in February 2025. International taxation was among the topics discussed, including OECD/G20 work on addressing the tax challenges arising from the digitalisation of the economy through ‘Pillar 1 and 2’ reforms to international corporate taxation. South Africa subsequently published a Chair’s summary of these meetings which is indicative of G20 members’ views.

If she will take steps to ensure the digital service tax is not repealed.

The Digital Services Tax (DST) is an interim tax measure to ensure that digital services providers pay UK tax on digital services that reflects the value they derive from UK users. The UK remains committed to reaching a global solution on the taxation of the digital economy through Pillar 1 of the G20-OECD Inclusive Framework project. It is UK’s intention to repeal our Digital Services Tax (DST) when this international solution is in place.

Whether her Department plans to end the digital services tax.

The Digital Services Tax was introduced as a temporary measure to address international corporate tax issues, until a global solution on the taxation of the digital economy is reached through Pillar 1 of the G20-OECD Inclusive Framework project. It is the UK’s intention to repeal our DST when this international solution is in place.

With reference to the HM Revenue and Customs' Policy paper entitled Alcohol Duty uprating, published on 30 October 2024, if she will make an assessment of the potential impact of the 3.4% increase in alcohol duties on the pub sector.

At Autumn Budget the Chancellor announced that she would uprate alcohol duty in line with RPI inflation on 1 February 2025. This decision weighed the impacts on businesses, cost-of-living pressures on people who drink moderately and responsibly, and the public health case for higher duties to tackle increasing alcohol-related deaths, as well as economic inactivity. However, in recognition of the economic and cultural importance of pubs, and the wider “on trade”, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is reducing alcohol producers’ duty bills by over £85m a year and has cut 1p off the duty on an average strength pint. A Tax Information and Impact Note was published alongside this Budget announcement. This includes an assessment of the impact on businesses, including alcohol retailers. This is available here: Alcohol Duty uprating - GOV.UK

What fiscal steps her Department is taking to support the growth of the (a) beer and (b) pub sector.

Pubs, brewers and distillers make a significant contribution to our economy, which is recognised in the tax system. According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were a) 14,000 people employed in distilling, rectifying and blending of spirits, b) 21,000 people employed in the manufacture of beer and c) 474,000 people employed in public houses and bars across Great Britain. At Autumn Budget, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%. The government will also consult on ways to encourage small brewers to retain and expand their access to UK pubs, maximising drinkers’ choice and local economies, including through provisions to enable more ‘guest beers’. Generosity of the discount available for small producers has also been increased. Regarding Business Rates, the Chancellor confirmed her intention to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values below £500,000, including pubs, from 2026-27. In the interim, the Government extended the current RHL relief for one year at 40%, up to a cash cap of £110,000 per business and freeze the small business multiplier for 2025-26.

What recent estimate her Department has made of the contribution of the (a) brewery, (b) distillery and (b) pub sector to the UK economy in the 2024-25 financial year.

Pubs, brewers and distillers make a significant contribution to our economy, which is recognised in the tax system. According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were a) 14,000 people employed in distilling, rectifying and blending of spirits, b) 21,000 people employed in the manufacture of beer and c) 474,000 people employed in public houses and bars across Great Britain. At Autumn Budget, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%. The government will also consult on ways to encourage small brewers to retain and expand their access to UK pubs, maximising drinkers’ choice and local economies, including through provisions to enable more ‘guest beers’. Generosity of the discount available for small producers has also been increased. Regarding Business Rates, the Chancellor confirmed her intention to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values below £500,000, including pubs, from 2026-27. In the interim, the Government extended the current RHL relief for one year at 40%, up to a cash cap of £110,000 per business and freeze the small business multiplier for 2025-26.

If she will make an assessment of the potential implications for her policies of the findings of the report by the Music Venue Trust entitled Annual Report 2024, published on 24 January 2025, on the potential impact of the reduction in business rate relief on (a) grassroots music venues and (b) jobs.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues, with rateable values below £500,000 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.In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. As set out above, the Government intends to introduce permanently lower tax rates for RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.

If the Department will make an assessment of the potential impact of reducing Business Rate Relief from 75% to 40% on Grassroots Music Venues.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues, with rateable values below £500,000 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.In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. As set out above, the Government intends to introduce permanently lower tax rates for RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.

Pursuant to the Answer of 12 March 2025 to Question 35862 on Beer: Excise Duties, if she will make an assessment of the potential implications for her policies of variations in (a) beer and (b) other alcohol taxation policy in the (i) UK and (ii) Europe.

A Tax Information and Impact Note was published alongside the changes to alcohol duty announced at Autumn Budget. This is available here: Alcohol Duty uprating - GOV.UKAs with all taxes, the Government keeps alcohol duty rates under review during its Budget process.

What assessment her Department has made of the potential impact of changes to Business Rates Relief on grassroots music venues.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues with Rateable Values below £500,00, 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. In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. That is why the Government intends to introduce permanently lower tax rates for high street RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.

If she will ensure that (a) Disability Living Allowance, (b) Personal Independence Payment, (c) SEND support funding and (d) other benefits for (i) children and (ii) their families are not reduced in the Spring Statement 2025.

The OBR’s spring forecast will take place on 26th March and be accompanied by a statement to Parliament from the Chancellor. Ahead of the statement responding to the forecast, the Government will not give a running commentary on economic developments.

Whether her Department has made an assessment of the potential merits of removing grassroots music venues from the business rates system.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues with Rateable Values below £500,00, 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. In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. That is why the Government intends to introduce permanently lower tax rates for high street RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.

If she will bring forward legislative proposals to enable the repurposing of assets seized from sanctions violations to fund reparations for victims of serious (a) human rights and humanitarian law violations and (b) corruption.

UK sanctions legislation does not provide powers to seize frozen assets. Assets owned or controlled by a designated person are frozen immediately by the person in possession or control of them. An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they transferred to HM Treasury.

If she will make a comparative assessment of the rate of Beer Duty (a) in the UK and (b) in Europe.

There is significant variation in alcohol taxation policy amongst European countries, with some countries having lower alcohol duty rates and some having higher rates.

If she will make an estimate of the value of goods traded from the UK to third countries with a final destination in Russia.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC only holds information on the initial country of destination for exports, that is the country which the goods first move to. Information on whether goods then move on to a further country, such as Russia, is not collected and no estimate can be produced. The information we have on UK trade is released monthly, as an accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

If she will make a comparative assessment of taxation on (a) bio fuel and (b) fossil fuels.

The UK taxes fuels for a variety of reasons, and tax revenues from fuel are a vital part of overall tax revenues which are used to fund public services. Tax treatment does not generally differ between biofuels and fossil fuels.The government also ensures the tax system supports climate goals through measures such as the Carbon Price Support and Climate Change Levy.