Written questions by Davies.

What assessment she has made of the potential impact of taxing pension contributions above £2,000 on women in part-time work.

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs). Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit. Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold. A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

What assessment she has made of the potential impact of the proposed cap on cash ISA contributions for under-65s on disabled people.

This policy will affect those aged under 65 from April 2027, but the overall ISA limit will remain at £20,000 for all savers when the annual Cash ISA limit is set at £12,000. It will not affect existing cash ISA savings. A policy costing note for the package of measures introduced to support savers has been published alongside the Budget, including the changes to the ISA regime. Following a technical consultation, new ISA regulations will be laid, and a Tax Impact and Information Note will be published. In addition, HMRC regularly publishes statistics on ISA use online. The average Cash ISA subscription in 2022/23 was £5,296. Based on available data on current ISA subscriptions from ISA managers, we expect that women make up around 52% of those likely affected by changes to the Cash ISA limit. Women account for 56% of all cash ISA subscribers as of 2022-23. Information on disability is not collected as part of savings statistics.

What assessment she has made of the potential impact of taxing pension contributions above £2,000 on disabled people in full-time work.

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs). Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit. Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold. A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

What assessment she has made of the potential impact of taxing pension contributions above £2,000 on women in full-time work.

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs). Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit. Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold. A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

What assessment she has made of the potential impact of freezing personal tax thresholds on young people in part-time work.

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

What assessment she has made of the potential impact of freezing personal tax thresholds on young people in full-time work.

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

What assessment she has made of the potential impact of taxing pension contributions above £2,000 on disabled people in part-time work.

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs). Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit. Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold. A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

What assessment she has made of the potential impact of freezing personal tax thresholds on disabled people in part-time work.

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

What assessment she has made of the potential impact of reducing the writing-down allowance main rate in corporation tax on women-led businesses.

Since the introduction of full expensing, most businesses now claim first-year allowances, such as full expensing and the Annual Investment Allowance (AIA), to claim relief on their investments, with 99% of businesses investing under the AIA’s £1 million threshold. The government has maintained these key reliefs, as well as the low Corporation Tax main rate of 25%. At Budget, the government announced that it is decreasing the main rate of writing-down allowance by 4ppt to 14% from April 2026. This change allows us to fully fund a new 40% first-year allowance (FYA) while also raising revenue to protect the public finances. This new FYA will allow businesses to deduct much of the cost of their investment in the year they make that investment and lower their tax bill. It will be available for assets bought for leasing and for unincorporated businesses, which do not benefit from full expensing, and broadly preserves the current incentives to invest. For future investment, the present value and cost of capital for businesses that claim the new first-year allowance remains broadly the same. The expected impacts of this measure, included the equalities impacts, are set out on gov.uk. There are no disproportionate impacts expected on women-led businesses or other protected groups as a result of this measure:Capital allowances: new first-year allowance and reducing main rate writing-down allowances - GOV.UK

What assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on women in full-time work.

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

What assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on disabled people in part-time work.

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

What assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on women in part-time work.

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

What assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on young people in full-time work.

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

What assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on disabled people in full-time work.

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Pursuant to the Answer of 20 November 2025 to Question 90289 on Offences against Children: Wales, if she will publish the correspondence with the First Minister of Wales.

As noted in PQ 90290, the National Inquiry into Group-based Child Sexual Exploitation and Abuse will cover England and Wales. The Home Secretary has written to the First Minister to confirm this. As the Hon Member will appreciate correspondence between the Home Secretary and the First Minister of Wales is confidential and I will not be publishing the letter.

What information her Department holds on whether any directions enabling or inviting objections to a section 293B application regarding the Crowborough Training Camp and Asylum Seeker accommodation have been issued Wealden District Council.

Discussions are underway to use the Crowborough site for asylum accommodation. Consideration of this site is ongoing and any final decision to utilise any site for the intended purposes will be made once the relevant factors have been properly considered.We continue to engage with local authorities, property partners and cross-government to assess feasibility and accelerate delivery where possible, ensuring any development is safe, appropriate and compliant with planning regulations.The Home Office continues to engage regularly with representatives from the local authority, the NHS, the Police, and local partners, including via Multi Agency Forums pre-delivery and post-Go Live of the proposed site to address the concerns of those most impacted and to identify ways to keep them informed.We do not comment on legal matters. We will ensure that any development is safe, appropriate and compliant with the relevant planning regulations and processes where required.

What information her Department holds on whether Wealden District Council has submitted any (a) legal challenge and (b) letter before action to any aspects of the Town and Country Planning Act 1990 in relation to the Crowborough Training Camp and Asylum Seeker accommodation.

Discussions are underway to use the Crowborough site for asylum accommodation. Consideration of this site is ongoing and any final decision to utilise any site for the intended purposes will be made once the relevant factors have been properly considered.We continue to engage with local authorities, property partners and cross-government to assess feasibility and accelerate delivery where possible, ensuring any development is safe, appropriate and compliant with planning regulations.The Home Office continues to engage regularly with representatives from the local authority, the NHS, the Police, and local partners, including via Multi Agency Forums pre-delivery and post-Go Live of the proposed site to address the concerns of those most impacted and to identify ways to keep them informed.We do not comment on legal matters. We will ensure that any development is safe, appropriate and compliant with the relevant planning regulations and processes where required.

What discussions she has had with Wealden District Council on (a) the steps it is taking to ensure that objections from the public are invited in relation to any proposed development at the Crowborough Training Camp and Asylum Seeker accommodation and (b) how any objections would be fed into their consultation process.

Discussions are underway to use the Crowborough site for asylum accommodation. Consideration of this site is ongoing and any final decision to utilise any site for the intended purposes will be made once the relevant factors have been properly considered.We continue to engage with local authorities, property partners and cross-government to assess feasibility and accelerate delivery where possible, ensuring any development is safe, appropriate and compliant with planning regulations.The Home Office continues to engage regularly with representatives from the local authority, the NHS, the Police, and local partners, including via Multi Agency Forums pre-delivery and post-Go Live of the proposed site to address the concerns of those most impacted and to identify ways to keep them informed.We do not comment on legal matters. We will ensure that any development is safe, appropriate and compliant with the relevant planning regulations and processes where required.

If Wealden District Council is responsible for leading local stakeholder engagement; and share the stakeholder engagement plan in relation to the proposed use of the Crowborough Training Camp for Asylum Seeker accommodation.

Discussions are underway to use the Crowborough site for asylum accommodation. Consideration of this site is ongoing and any final decision to utilise any site for the intended purposes will be made once the relevant factors have been properly considered.We continue to engage with local authorities, property partners and cross-government to assess feasibility and accelerate delivery where possible, ensuring any development is safe, appropriate and compliant with planning regulations.The Home Office continues to engage regularly with representatives from the local authority, the NHS, the Police, and local partners, including via Multi Agency Forums pre-delivery and post-Go Live of the proposed site to address the concerns of those most impacted and to identify ways to keep them informed.We do not comment on legal matters. We will ensure that any development is safe, appropriate and compliant with the relevant planning regulations and processes where required.

What information her Department holds on the legal challenges made by Wealden District Council relating to the publicising of applications under section 293B of the Town and Country Planning Act 1990 relating to the Crowborough Training Camp and Asylum Seeker accommodation.

Discussions are underway to use the Crowborough site for asylum accommodation. Consideration of this site is ongoing and any final decision to utilise any site for the intended purposes will be made once the relevant factors have been properly considered.We continue to engage with local authorities, property partners and cross-government to assess feasibility and accelerate delivery where possible, ensuring any development is safe, appropriate and compliant with planning regulations.The Home Office continues to engage regularly with representatives from the local authority, the NHS, the Police, and local partners, including via Multi Agency Forums pre-delivery and post-Go Live of the proposed site to address the concerns of those most impacted and to identify ways to keep them informed.We do not comment on legal matters. We will ensure that any development is safe, appropriate and compliant with the relevant planning regulations and processes where required.