Written questions by Burke.

What steps she is taking to ensure individuals with large liabilities under the Loan Charge are given adequate support, particularly in cases involving financial and personal distress.

The Government recognised that concerns continued to be raised about the loan charge and that some felt strongly that it had not been handled appropriately. The Government therefore commissioned an independent review of the loan charge to bring the matter to a close for those who had not settled and paid their loan charge liabilities. The Government accepted all but one of the independent review’s recommendations and in some cases is going further. The Government’s decision to write off £5,000 from everyone’s liability will mean that around a third will have their liabilities written off entirely. Most people will see reductions in their liabilities of at least 50%. HMRC will continue to work with taxpayers to resolve their cases in line with existing legislation and case law. HMRC is committed to working sensitively and pragmatically with taxpayers to reach settlement. This includes offering flexible payment terms where people need more time to pay their liabilities. The Government takes the wellbeing of all taxpayers very seriously. Vulnerable customers can make use of HMRC’s well-established Extra Support Service.

If she will confirm that ticket sales for prize draws offering both paid and free entry routes – as set out by the voluntary Code of Conduct published by the Department for Culture, Media and Sport – are subject to VAT under the Value Added Tax Act 1994.

HMRC confirm that prize draws offering both paid and free entry routes are not eligible for VAT exemption and paid entries will be subject to VAT at the standard rate of 20%.

If she will make an assessment of the potential merits of providing funding from the Growth Mission fund to Springburn Winter Gardens.

In her recent Spending Review speech, the Chancellor announced that the Government would be establishing a Growth Mission Fund to expedite local projects that are important for growth. Whilst we cannot confirm funding allocations yet, our £240 million Growth Mission Fund should support transformative projects that give local leaders real investment to deliver real change. Details regarding funding criteria will be set out in due course.