Written questions by Wrigley.

What cost-benefit analysis her Department has undertaken to assess the potential impact of the Making Tax Digital for Income Tax programme on taxpayers.

HMRC is on track to implement Making Tax Digital (MTD) for Income Tax for those with income over £50,000 from April 2026, with a wide range of customers already testing the service in live running HMRC has completed a comprehensive cost-benefit analysis which shows the programme continues to deliver value for money for the taxpayer. The latest analysis and figures are published in the June 2025 Accounting Officer Assessment, which is available at: Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK The evidential basis for the benefits of MTD for Income Tax, includes economic analysis, evaluations and research and stakeholder feedback. The published evaluation of MTD for VAT found that it had successfully delivered against its objectives; businesses keeping digital records and updating them more frequently generated additional tax revenue in line with expectations. While some stakeholders have raised concerns about the costs of compliance, HMRC’s comprehensive evaluation of MTD for VAT suggests that these are offset over time by reduced errors, improved efficiency, and better financial management. HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords. These have been modelled using the Standard Cost Model and published in Tax Information and Impact Notes (TIINs). The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK HMRC has undertaken public consultation, independent research and user testing to assess the readiness of small businesses for the rollout of MTD for Income Tax. This engagement has informed the design of MTD for Income Tax and led to a phased implementation, tailored support, and focus on providing a wide range of affordable software options. HMRC has adopted a co-creation approach to bring stakeholders into the heart of the design process, ensuring that the service is shaped by user needs and that businesses are supported through the transition. Approximately 4,000 participants are currently involved in testing. These cover a range of income types and customer journeys. Findings from testing are used to refine software functionality, improve guidance, and ensure the service meets the needs of small businesses. HMRC expects most required to use MTD will be able to do so successfully but recognises that some may face challenges using MTD. Although committed to supporting as many taxpayers as possible to move onto digital services, HMRC will exempt those who genuinely cannot use MTD due to age, disability, or digital exclusion. HMRC undertook exploratory work on MTD for Corporation Tax but concluded that the MTD model was not the right fit for the varying needs of the diverse Corporation Tax population, which ranges from multinationals to microbusinesses to charities. HMRC are developing an approach for the future administration of Corporation Tax which better suits this population.

What assessment her Department has made of the potential impact of the Making Tax Digital programme on (a) compliance costs and (b) administrative requirements for (i) self-employed people, (ii) small businesses and (iii) pensioners.

HMRC is on track to implement Making Tax Digital (MTD) for Income Tax for those with income over £50,000 from April 2026, with a wide range of customers already testing the service in live running HMRC has completed a comprehensive cost-benefit analysis which shows the programme continues to deliver value for money for the taxpayer. The latest analysis and figures are published in the June 2025 Accounting Officer Assessment, which is available at: Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK The evidential basis for the benefits of MTD for Income Tax, includes economic analysis, evaluations and research and stakeholder feedback. The published evaluation of MTD for VAT found that it had successfully delivered against its objectives; businesses keeping digital records and updating them more frequently generated additional tax revenue in line with expectations. While some stakeholders have raised concerns about the costs of compliance, HMRC’s comprehensive evaluation of MTD for VAT suggests that these are offset over time by reduced errors, improved efficiency, and better financial management. HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords. These have been modelled using the Standard Cost Model and published in Tax Information and Impact Notes (TIINs). The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK HMRC has undertaken public consultation, independent research and user testing to assess the readiness of small businesses for the rollout of MTD for Income Tax. This engagement has informed the design of MTD for Income Tax and led to a phased implementation, tailored support, and focus on providing a wide range of affordable software options. HMRC has adopted a co-creation approach to bring stakeholders into the heart of the design process, ensuring that the service is shaped by user needs and that businesses are supported through the transition. Approximately 4,000 participants are currently involved in testing. These cover a range of income types and customer journeys. Findings from testing are used to refine software functionality, improve guidance, and ensure the service meets the needs of small businesses. HMRC expects most required to use MTD will be able to do so successfully but recognises that some may face challenges using MTD. Although committed to supporting as many taxpayers as possible to move onto digital services, HMRC will exempt those who genuinely cannot use MTD due to age, disability, or digital exclusion. HMRC undertook exploratory work on MTD for Corporation Tax but concluded that the MTD model was not the right fit for the varying needs of the diverse Corporation Tax population, which ranges from multinationals to microbusinesses to charities. HMRC are developing an approach for the future administration of Corporation Tax which better suits this population.

If her Department will publish a breakdown of the (a) public consultation and (b) testing processes used to assess the readiness of small businesses for the rollout of Making Tax Digital for Income Tax.

HMRC is on track to implement Making Tax Digital (MTD) for Income Tax for those with income over £50,000 from April 2026, with a wide range of customers already testing the service in live running HMRC has completed a comprehensive cost-benefit analysis which shows the programme continues to deliver value for money for the taxpayer. The latest analysis and figures are published in the June 2025 Accounting Officer Assessment, which is available at: Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK The evidential basis for the benefits of MTD for Income Tax, includes economic analysis, evaluations and research and stakeholder feedback. The published evaluation of MTD for VAT found that it had successfully delivered against its objectives; businesses keeping digital records and updating them more frequently generated additional tax revenue in line with expectations. While some stakeholders have raised concerns about the costs of compliance, HMRC’s comprehensive evaluation of MTD for VAT suggests that these are offset over time by reduced errors, improved efficiency, and better financial management. HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords. These have been modelled using the Standard Cost Model and published in Tax Information and Impact Notes (TIINs). The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK HMRC has undertaken public consultation, independent research and user testing to assess the readiness of small businesses for the rollout of MTD for Income Tax. This engagement has informed the design of MTD for Income Tax and led to a phased implementation, tailored support, and focus on providing a wide range of affordable software options. HMRC has adopted a co-creation approach to bring stakeholders into the heart of the design process, ensuring that the service is shaped by user needs and that businesses are supported through the transition. Approximately 4,000 participants are currently involved in testing. These cover a range of income types and customer journeys. Findings from testing are used to refine software functionality, improve guidance, and ensure the service meets the needs of small businesses. HMRC expects most required to use MTD will be able to do so successfully but recognises that some may face challenges using MTD. Although committed to supporting as many taxpayers as possible to move onto digital services, HMRC will exempt those who genuinely cannot use MTD due to age, disability, or digital exclusion. HMRC undertook exploratory work on MTD for Corporation Tax but concluded that the MTD model was not the right fit for the varying needs of the diverse Corporation Tax population, which ranges from multinationals to microbusinesses to charities. HMRC are developing an approach for the future administration of Corporation Tax which better suits this population.

What changes to the Access to Work scheme have been made during this parliamentary session.

No changes have been made to Access to Work policy, and we will announce any changes prior to them being implemented. We will be reviewing all aspects of the Scheme now that the consultation has closed and the collaboration committees have been completed.

Whether his digital ID proposals will use (a) biometric and (b) facial-recognition technology for age verification.

The Government will conduct a full public consultation on the new digital ID to inform our approach. We are currently exploring best practice from other countries with digital identity schemes and other private sector companies who have digitised their services in order to develop the set of proposals to take to public consultation.The Government has been clear that privacy and security will be hard-wired into the system from the start, and user control will be central to plans. It will operate to best practice standards for security and privacy.This includes established standards for cyber security, counter-fraud and data storage, and following all existing UK legislation.

What process the he is planning for (a) employers and (b) landlords to verify digital ID credentials; and whether that process will require personal data to be transmitted to a (i) central record and (ii) broker service.

Employers will be required to conduct digital right to work checks using the new digital credential by the end of this Parliament.We will be consulting on the detail of the programme in due course, including how to help employers onboard onto the system and how they will validate the credential to prove an employee's right to work.There are no plans to pool data in a single location. The Government has been clear that privacy and security will be hard-wired into the system from the start, and user control will be central to plans. It will operate to best practice standards for security and privacy.

Whether proposals for digital ID include a centralised audit log of verification events.

The Government will conduct a full public consultation on the new digital ID to inform our approach. We are currently exploring best practice from other countries with digital identity schemes and other private sector companies who have digitised their services in order to develop the set of proposals to take to public consultation.The Government has been clear that privacy and security will be hard-wired into the system from the start, and user control will be central to plans. It will operate to best practice standards for security and privacy.This includes established standards for cyber security, counter-fraud and data storage, and following all existing UK legislation.

What steps he plans to take to ensure that any AI-assisted (a) decision and (b) image recognition within the digital ID system is (i) explainable, (ii) human-reviewed before adverse action, and (iii) subject to a right of correction or appeal.

The Government will conduct a full public consultation on the new digital ID to inform our approach. We are currently exploring best practice from other countries with digital identity schemes and other private sector companies who have digitised their services in order to develop the set of proposals to take to public consultation.The Government has been clear that privacy and security will be hard-wired into the system from the start, and user control will be central to plans. It will operate to best practice standards for security and privacy.This includes established standards for cyber security, counter-fraud and data storage, and following all existing UK legislation.

Whether he plans to take steps to prevent commercial entities acting as digital ID verifiers from using verification data for (a) marketing, (b) analytics and (c) employment profiling.

The Government will conduct a full public consultation on the new digital ID to inform our approach. We are currently exploring best practice from other countries with digital identity schemes and other private sector companies who have digitised their services in order to develop the set of proposals to take to public consultation.The Government has been clear that privacy and security will be hard-wired into the system from the start, and user control will be central to plans. It will operate to best practice standards for security and privacy.This includes established standards for cyber security, counter-fraud and data storage, and following all existing UK legislation.

What types of cross-system data matching he is planning under the proposed digital ID system.

The Government will conduct a full public consultation on the new digital ID to inform our approach. We are currently exploring best practice from other countries with digital identity schemes and other private sector companies who have digitised their services in order to develop the set of proposals to take to public consultation.The Government has been clear that privacy and security will be hard-wired into the system from the start, and user control will be central to plans. It will operate to best practice standards for security and privacy.This includes established standards for cyber security, counter-fraud and data storage, and following all existing UK legislation.

What assessment he has made of the potential merits of allowing people using the UK digital ID system to have the right to view an access log showing (a) which and (b) organisations checked their identity.

The Government will conduct a full public consultation on the new digital ID to inform our approach. We are currently exploring best practice from other countries with digital identity schemes and other private sector companies who have digitised their services in order to develop the set of proposals to take to public consultation.The Government has been clear that privacy and security will be hard-wired into the system from the start, and user control will be central to plans. It will operate to best practice standards for security and privacy.This includes established standards for cyber security, counter-fraud and data storage, and following all existing UK legislation.

Whether (a) Palantir Technologies (b) other analytics contractors and (c) external data warehouses are being considered to support cross-departmental data matching under the digital ID initiative.

We expect the new digital ID to be designed, built and run by in-house Government teams, not outsourced to external suppliers. In the event any specialist external services or expertise are procured to support the delivery of new digital ID, this will be subject to all the usual competitive processes to ensure transparency, and value for the taxpayer.

What steps she is taking to help reduce the number of assaults on public transport in Devon.

The Department for Transport is working with industry to ensure that public transport is a safe environment for staff and passengers. BTP are responsible for policing the railway, and they deploy their officers across the network, including in Devon, based on intelligence led briefings with daily taskings to provide reassurance to the public. BTP regularly carry out joint operations with Devon and Cornwall Police under Operation Servator which includes high visibility patrols at key railway infrastructure locations and known incident hotspots. Through the Bus Services (No.2) Bill, we propose to mandate training for staff working in the bus industry, including drivers and those who deal directly with the travelling public, on how to recognise and respond to incidents of crime and anti-social behaviour on public transport. We intend to make clear that training will require a person to take steps to prevent crime or anti-social behaviour only where it is safe to do so.

Communities and Local Government, what assessment his Department has made of the potential merits of making the qualification of Certificate in Local Council Administration (a) mandatory and (b) included in training in the first year of employment for town and parish clerks.

Town and parish council clerks play a crucial role in enabling councils to effectively serve and represent their communities. There are currently no plans to make the Certificate in Local Council Administration mandatory for town and parish council clerks, as this would place an undue burden on the sector. Town and parish councils operate independently of central government and are best placed to understand their staff’s development needs.

What steps he is taking to help improve the diagnosis rate for myeloma cancer in Devon.

We remain committed to diagnosing all cancer types earlier, including myeloma. To tackle late diagnoses, the National Health Service is implementing non-specific symptom (NSS) pathways for patients who present with symptoms such as weight loss and fatigue, which do not clearly align to a tumour type. Blood cancers are one of the most common cancer types diagnosed through these pathways. There are currently 115 NSS services operating in England, including in Devon, ensuring more patients benefit from quicker access to the right investigations.We will support the NHS to increase capacity to meet the demand for diagnostic services through investment in new magnetic resonance imaging and computed tomography scanners. The Government is investing an extra £26 billion in the NHS and is opening up community diagnostic centres (CDCs) at evening and weekends, to help diagnose cancer earlier.We are now delivering additional checks, tests, and scans at 170 CDCs. There are three CDCs located within the NHS Devon Integrated Care Board, all of which deliver services 12 hours a day, seven days a week.

What steps she is taking to support transport workers who have been assaulted while at work.

Violence or abuse against public transport workers is unacceptable. The Government is committed to ensuring that staff across the network not only feel safe but are safe while carrying out their duties. The Department for Transport works closely with the transport industry and, on the railways, with the British Transport Police to maintain a safe environment for both staff and passengers.Through the Bus Services (No.2) Act, we proposed to mandate training for staff working in the bus industry, including drivers and those who deal directly with the travelling public, on how to recognise and respond to incidents of crime and anti-social behaviour on public transport. We will make clear that training will require a person to take steps to prevent crime or anti-social behaviour only where it is safe to do so.Rail operators take the personal safety of their staff seriously, with help given by the Department where required. Many have internal support systems in place for workers who have been assaulted or suffered abuse at work. In addition, whenever a crime is reported the police will signpost independent victim support services that the worker can contact at anytime for help and support.It is essential that staff continue to report any instances of abuse or violence to the police so it can be investigated and offenders brought to justice. The British Transport Police are the dedicated police service for the railway and one of their priorities is ensuring it remains a safe place for staff and they will actively pursue offenders who abuse or are violent towards staff.

What steps she is taking to help reduce health inequalities in Newton Abbot constituency.

The Government is committed to building a fairer Britain, to ensure people can live well for longer, and spend less time in ill health. Our reimagined National Health Service will be designed to tackle inequalities in both access and outcomes, as well as to give everyone, no matter who they are or where they come from, the means to engage with the NHS on their own terms.The NHS South West Regional Team, whose area includes Newton Abbot, provides assurance and support on inequalities, system performance, and productivity. Engagement with key stakeholders in the region is undertaken through the Regional Reducing Inequalities Group.

When his Department plans to respond to correspondence from the Hon. Member for Newton Abbot sent on 19 August 2025, case ref MW09609.

A reply was sent to Martin Wrigley MP by the Minister of State for Social Security and Disability on 22 October 2025.

If his Department will make an assessment of the potential merits of reducing the permissible noise limits of fireworks used for (a) public and (b) private functions.

No assessment has been made of the potential merits of reducing the permissible noise limits of fireworks used for public and private functions. However, the Government is continuing to engage with businesses, consumer groups and charities to gather evidence on the issues with and impacts of fireworks to inform any future action.The Government has also launched a public campaign on fireworks safety for this year’s fireworks season. The campaign includes new guidance for those running community fireworks events, and new social media posts that emphasise the risks from the misuse of fireworks.

When her Department will respond to correspondence from the hon. Member for Newton Abbot sent on 18 September 2025 with case ref MW01823.

The correspondence of 18 September 2025 was transferred to the Ministry of Housing, Communities and Local Government for response.