Written questions by Mishra.

If she will assess the potential merits of a requirement for a minimum number of Member Nominated Directors on the Boards of Building Societies.

Awaiting answer.

Whether her Department plans to introduce regulations on members of building societies having binding votes on executive remuneration policy.

Awaiting answer.

Whether proposed reforms on annual general meetings will ensure that organisations such as building societies do not move to virtual-only AGMs.

Awaiting answer.

When she plans to respond to the correspondence from the hon. Member for Stockport of 11 March 2026 with reference number NM44100.

The correspondence from the hon. Member for Stockport with reference number NM44100 was transferred from HM Treasury to the Department for Education. The Department for Education has confirmed that they have responded to this correspondence.

What steps her Department is taking to promote membership of (a) credit unions, (b) building societies and (c) mutual banking institutions.

Awaiting answer.

What steps her Department is taking to support storage and logistics businesses in Stockport constituency.

Awaiting answer.

What the policy justification is for applying interest to instalment payments of Electric Vehicle Excise Duty; and whether her Department considered alternative models for collecting eVED.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. The Government considered a number of options for collecting eVED and intends to make complying with the new requirements as simple as possible for motorists. Consistent with their current VED payment choice, motorists will be able to choose between multiple payment options including online and via telephone; and will be able to either pay upfront or split into smaller payments such as via monthly Direct Debit. The Government will carefully consider the eVED payment regime in the run-up to implementation to ensure it can function most effectively for motorists, and seeks views on eVED implementation as part of the consultation. The consultation is available at GOV.UK: www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.

Whether her Department has met with representatives of the automotive industry, including manufacturers and dealership groups, to discuss the potential consequences of treating Employee Car Ownership Scheme vehicles as full company-car benefits for tax purposes.

At Budget 2025, the government announced that, to allow more time for the sector to prepare for and adapt to the proposed changes in treatment to Employee Car Ownership Schemes (ECOS), its implementation will be delayed to 6 April 2030, with transitional arrangements until April 2032.The government maintains regular engagement with vehicle manufacturers and the wider automotive industry. The changes announced at Budget 2025 have been welcomed by the sector.

Whether her Department plans to review the flat rate of simplified expenses for people who (a) are self-employed and (b) work from home.

Self-employed people who work from home can deduct the actual cost of working from home when working out their profits, or use simplified expenses. There are three different rates of simplified expenses depending on the number of hours worked from home. As with all taxes and allowances, the Government keeps the rates of simplified expenses under review.

What assessment has been made of the potential impact of the proposed removal of exemptions proposed in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025, on (a) housebuilding and (b) development.

The Government recently consulted on proposals for reform of Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support our environmental goals. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. The consultation closed on 28 July, and the government is considering responses and will set out next steps, including a summary of responses, in due course. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change, and any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.

If she will take fiscal steps to prevent the sale of high-strength ciders at low prices in supermarkets; and if she will make an assessment of the potential impact of preventing those sales on levels of alcohol harm.

Under our Health Mission, the Government is committed to prioritising preventative measures to support people to live longer, healthier lives. As part of this, the Government is considering carefully what further action is needed to address alcohol-related harms. At Autumn Budget 2024, the Government announced an increase in alcohol duty in line with inflation on all non-draught products, alongside a cut in duty rates for lower strength products sold on draught. This decision balanced cost-of-living pressures on people who drink moderately and responsibly with the need to tackle increasing alcohol-related deaths and economic inactivity. Reforms to alcohol duty made in 2023 increased duty on cider over 4.5% alcohol by volume (ABV). Further, duty on cider now increases with product strength, such that the production and sale of lower strength cider is incentivised within the duty system.

What assessment she has made of the potential impact of the proposed changes to Business Property Relief on family-owned manufacturing businesses.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that around 1,500 estates across the UK only claiming business property relief are expected to pay more inheritance tax in 2026-27, with around 1,000 of these expected to only hold shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief. These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those estates only holding shares designated as “not listed”) will not pay any more inheritance tax in 2026-27. The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent OBR certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact.

What steps her Department is taking to (a) reduce the backlog at the Valuation Office Agency (VOA) and (b) improve the efficiency of VOA services.

The Valuation Office Agency (VOA) is currently on target to deliver the next business rates revaluation in 2026 across England and Wales. The VOA is committed to continually learning and further improving its services. It is replacing IT systems with modern cloud-based platforms that will deliver significant efficiencies. At the same time, it is enhancing digital services to make it easier for customers to self-serve. In addition, it is managing demand by recruiting new people, moving existing staff to where there is the greatest customer need, ensuring hardship cases are prioritised and upskilling its workforce so they can handle multiple types of cases and work more flexibly.