Written questions by Glindon.

What assessment her Department has made of the potential impact of Autumn Budget 2025 on licensed betting offices; and whether she has had discussions with the Secretary of State for Housing, Communities and Local Government on the classification of betting shops for business rates purposes, including their eligibility for Retail, Hospitality and Leisure relief.

In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026. Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted. The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.

What assessment her Department has made of the potential impact of Autumn Budget 2025 on licensed betting offices; and whether she has had discussions with the Secretary of State for Housing, Communities and Local Government on the classification of betting shops for business rates purposes, including their eligibility for Retail, Hospitality and Leisure relief.

In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026. Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted. The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.

What comparative assessment her Department has made of the equity of eligibility for Retail, Hospitality and Leisure relief of licensed betting offices and other gambling leisure premises, including adult gaming centres and bingo halls.

In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026. Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted. The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.

What discussions she has had with the Secretary of State for Housing, Communities and Local Government on the exclusion of licensed betting offices from Retail, Hospitality and Leisure relief, including the consistency with other gambling leisure premises.

In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026. Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted. The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.

What assessment she has made of the potential impact of the proposed changes to the Employee Car Ownership Scheme on (a) VAT and (b) Vehicle Excise Duty receipts.

At Autumn Budget 2024, the government assessed the expected impact of the proposed changes to Employee Car Ownership Schemes (ECOS) on the 1,900 medium and large companies within the motor manufacture and motor dealership industries. That analysis suggested that while there may be changes in consumer behavior in response to the proposed changes to the ECOS, including a possible shift towards used vehicles, the overall impact on new car registrations and associated tax revenues was expected to be limited. The costing and the tax impact and information note will be updated at a future fiscal event to reflect the six-month delay to the originally announced implementation date.

Whether she has made an assessment of the potential impact of the proposed changes to the Employee Car Ownership Scheme on the UK car industry.

At Autumn Budget 2024, the government assessed the expected impact of the proposed changes to Employee Car Ownership Schemes (ECOS) on the 1,900 medium and large companies within the motor manufacture and motor dealership industries. That analysis suggested that while there may be changes in consumer behavior in response to the proposed changes to the ECOS, including a possible shift towards used vehicles, the overall impact on new car registrations and associated tax revenues was expected to be limited. The costing and the tax impact and information note will be updated at a future fiscal event to reflect the six-month delay to the originally announced implementation date.

What assessment she has made of the potential impact of increasing taxes on the land based gambling sector on (a) jobs and (b) high street investment.

The Government makes tax policy decisions at fiscal events. If any changes are made to gambling duties at Budget, legislation will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

Whether she has made an assessment of the potential merits of zero-rating VAT on the refurbishment of social housing.

The Government confirmed an initial £1.29bn of funding for the Warm Homes: Social Housing Fund 2025-2028 at the 2024 Autumn Budget. The Government will provide £13.2bn of housing retrofit funding to 2030, delivering our manifesto pledge. Residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include conversions of buildings from one residential use to another, conversions from commercial to residential use, and the renovation of properties that have been empty for two or more years. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

What assessment she has made of the potential impact of VAT on incentives to refurbish void properties in the social housing sector.

The Government confirmed an initial £1.29bn of funding for the Warm Homes: Social Housing Fund 2025-2028 at the 2024 Autumn Budget. The Government will provide £13.2bn of housing retrofit funding to 2030, delivering our manifesto pledge. Residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include conversions of buildings from one residential use to another, conversions from commercial to residential use, and the renovation of properties that have been empty for two or more years. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

What steps she is taking to support (a) low and (b) middle-income households with the cost of living.

Living standards, as measured by Real Household Disposable Income per capita, are expected to increase by an annual average of 0.5% over this parliament (Q3 2024 – Q2 2029). This is in stark contrast to the previous parliament which was the worst for living standards growth since ONS records began in 1955. The Government has set out a Plan for Change, outlining our ambitious yet achievable milestones, including raising living standards in every part of the United Kingdom to ensure working people have more money in their pockets. Specific actions already taken by the Government include: increasing to the National Living Wage from April 2025; extension of the Household Support Fund and Discretionary Housing Payments in England and Wales in 2025-26; and introduction of a new Fair Repayment Rate from April 2025 to cap debt repayments made through Universal Credit.

What role a) climate and b) nature experts perform in the creation of economic policy in her Department.

HM Treasury works across government to leverage expertise on climate and nature issues. HM Treasury also engages extensively with external stakeholders to inform related economic policy, as we recognise the value of incorporating expertise from outside government in addition to our internal capability. The Green Book requires HM Treasury and other government departments to assess the climate and environmental impacts of policy proposals as part of their appraisal of costs and benefits. Within that, the Department for Environment, Food and Rural Affairs has issued supplementary guidance for policy makers to consider the value of a natural capital approach. Similarly, the Department for Energy Security and Net Zero has issued supplementary guidance on the valuation of energy usage and greenhouse gas emissions.

What steps she is taking to increase Real Household Disposable Income per person in Newcastle upon Tyne East and Wallsend constituency.

Real Household Disposable Income (RHDI) per capita is a measure of UK living standards. The main route to higher living standards is through good, productive jobs, stable employment, and a thriving business environment. Growth must be felt in every nation and region. Through the growth mission, the government will deliver a milestone of higher living standards in every part of the United Kingdom by the end of the Parliament.In its October 2024 Economic and Fiscal Outlook, the Office for Budget Responsibility forecasts living standards, as measured by RHDI per capita, to grow by an annual average of 0.5% over the parliament.