Written questions by Harding.

What assessment she has made of the impact of the removal of the 10 per cent wear and tear allowance on self employed, Ofsted registered childminders; and what assessment she has made of the potential merits of (a) reinstating this allowance and (b) introducing an alternative mechanism to cover additional household costs for childminders who provide childcare from their own homes.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 have been mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government has recently published updated guidance for childminders to help them claim relief for these costs. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax. We will also review the impacts of moving from the 10% deduction to actual costs for wear and tear claims.

What assessment she has made of the adequacy of industry-led standards, including those of the London Bullion Market Association, to prevent conflict-linked gold from Sudan entering the United Kingdom market; and whether she plans to introduce statutory oversight of gold-supply-chain due diligence.

The trade of illicit gold funds undermines the rule of law and perpetuates human rights abuses. Gold extraction and smuggling operations represent a significant loss to Sudan and undermine effective resource governance. The UK has imposed sanctions on a number of individuals and businesses who are allegedly involved in the exploitation of gold resources in Sudan. Companies must conduct appropriate due diligence to ensure full compliance with these sanctions. The UK Government engages with the gold industry, in particular the London Bullion Market Association (LBMA) and the World Gold Council, as well as the Organisation for Economic Co-operation and Development (OECD) to support responsible sourcing and rigorous due diligence standards to enhance resilience to illicit gold and identify malign actors in the supply chain. As the UK is an OECD member, businesses in the UK apply the OECD's Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk areas, including the LBMA. The UK is a global leader in tackling illicit gold flows, recently hosting a joint FCDO-HMRC Gold Conference and launching a public-private partnership with industry to clamp down on illicit flows. The Government recognises the importance of high regulatory standards in financial markets. For over-the-counter wholesale markets for precious metals like the London Bullion Market, the Financial Conduct Authority recognises the Global Precious Metals Code, which sets out the standards and best practice expected from market participants in these markets.

Whether the 0.3% of Gross National Income figure for official development assistance is a (a) target figure or (b) minimum budget spend.

We are facing a once-in-a-generation moment for the collective security of Europe. The peace dividend we have enjoyed for the past years is over and we need to raise defence spending to keep the UK safe. In order to remain committed to our fiscal rules, the government has taken the difficult decision to reduce Official Development Assistance (ODA) to fund this defence spending increase.We will fund ODA spending to the equivalent of 0.3% of GNI by 2027.The Government remains committed to international development and to returning ODA to 0.7% of GNI when fiscal conditions allow but will adopt a measured approach in the interim. The UK will continue to be a champion for development finance, championing innovation and pushing for reforms of the international financial architecture to support vulnerable countries.