Written questions by Duncan-Jordan.

Whether she has had recent discussions with her international counterparts on establishing a UN Tax Framework Convention.

The UK is committed to working with all stakeholders to ensure inclusive and effective international tax cooperation, and has been actively engaging in negotiations at the UN over a future Framework Convention, including the recent informal sessions for the technical workstreams. The UK believes that a UN Tax Framework Convention has the potential to further advance international tax cooperation, but to be successful, it needs to be clear in its aims, avoid duplicating initiatives, and seek to secure the broad support and participation of members.

What assessment she has made of the potential impact of the eligibility rules for child benefit on high earning single parents.

The Government understands the concerns that have been raised about the High Income Child Benefit Charge (HICBC), including its potential impact on high earning single parents. However, introducing a threshold for single parents, or basing the charge on household rather than individual incomes, would come at a significant fiscal cost if we were to ensure that no families lose out. By withdrawing Child Benefit from high-income parents where the higher earner earns £60,000 or more, the HICBC helps to ensure the sustainability of the public finances and protect our vital public services.

If she will publish the most recent statement of accounts for the National Insurance Fund.

The most recent statement of accounts for the GB and NI National Insurance Funds were published on 27 November 2024 and relate to the 2023-24 financial year. The respective National Insurance Fund accounts for the 2024-25 financial year will be published shortly.

If she will consider introducing a 2 per cent levy on football transfers over £10 million.

The government is committed to ensuring the long-term health of English football at all levels. At this moment in time, the government is not considering a levy on football transfers.

How many additional rate taxpayers have left the UK in relation to their tax liabilities in the last 12 months up to 1 August 2025.

Taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some taxpayers outside of Self Assessment might file a P85 form after leaving the UK, but only where they are seeking to claim a repayment of income tax. Taxpayers in Self Assessment can indicate that they have become non-resident after leaving the UK, but tax returns for the 2024 to 2025 and the 2025 to 2026 tax years are not due to be received by HMRC until 31 January of 2026 and 2027 respectively.

What assessment she has made of the adequacy of existing taxation arrangements on the lending or staking of crypto assets.

The government has engaged in detail with industry on the tax treatment for the lending and staking of cryptoassets, following the previous consultation on this issue. The government will be responding to the industry in due course.

How many employees paid National Insurance in March 2025.

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month. March 2025April 2025May 2025June 2025Number of Employees with Class 1 Employee NICs24,512,00024,465,00024,522,00024,658,000 Notes:Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)Rounded to the nearest thousandData for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is receivedData has not been seasonally adjusted

How many employees paid National Insurance in May 2025.

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month. March 2025April 2025May 2025June 2025Number of Employees with Class 1 Employee NICs24,512,00024,465,00024,522,00024,658,000 Notes:Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)Rounded to the nearest thousandData for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is receivedData has not been seasonally adjusted

How many employees paid National Insurance in April 2025.

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month. March 2025April 2025May 2025June 2025Number of Employees with Class 1 Employee NICs24,512,00024,465,00024,522,00024,658,000 Notes:Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)Rounded to the nearest thousandData for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is receivedData has not been seasonally adjusted

How many employees paid National Insurance in June 2025.

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month. March 2025April 2025May 2025June 2025Number of Employees with Class 1 Employee NICs24,512,00024,465,00024,522,00024,658,000 Notes:Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)Rounded to the nearest thousandData for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is receivedData has not been seasonally adjusted

How much is the average payment to those eligible With-Profit-Annuitants within the Equitable Life Payment Scheme.

The Government allocated £1.5 billion to the Equitable Life Payment Scheme. Before it ceased operations in 2016, the Scheme had issued £1.12 billion in tax-free payments to nearly 933,000 policyholders. The remainder of the £1.5 billion has been set aside for future payments to the With-Profits Annuitants. Further information is available in the Final Report on the Scheme. (https://www.gov.uk/government/publications/equitable-life-payment-scheme-final-report). The total value of payments made by the Scheme stood at £1.35 billion as of 30 May 2025, and the Scheme is on track to pay out the remainder. Annual annuity payments to the over 17,000 eligible WPAs amounted to £20.25 million in 2025.

How many eligible With Profit annuities are currently covered by the Equitable Life Payment Scheme.

The Government allocated £1.5 billion to the Equitable Life Payment Scheme. Before it ceased operations in 2016, the Scheme had issued £1.12 billion in tax-free payments to nearly 933,000 policyholders. The remainder of the £1.5 billion has been set aside for future payments to the With-Profits Annuitants. Further information is available in the Final Report on the Scheme. (https://www.gov.uk/government/publications/equitable-life-payment-scheme-final-report). The total value of payments made by the Scheme stood at £1.35 billion as of 30 May 2025, and the Scheme is on track to pay out the remainder. Annual annuity payments to the over 17,000 eligible WPAs amounted to £20.25 million in 2025.

How much of the the Equitable Life Payment Scheme has been paid out to eligible With-Profit-Annuitants.

The Government allocated £1.5 billion to the Equitable Life Payment Scheme. Before it ceased operations in 2016, the Scheme had issued £1.12 billion in tax-free payments to nearly 933,000 policyholders. The remainder of the £1.5 billion has been set aside for future payments to the With-Profits Annuitants. Further information is available in the Final Report on the Scheme. (https://www.gov.uk/government/publications/equitable-life-payment-scheme-final-report). The total value of payments made by the Scheme stood at £1.35 billion as of 30 May 2025, and the Scheme is on track to pay out the remainder. Annual annuity payments to the over 17,000 eligible WPAs amounted to £20.25 million in 2025.

If she will make an assessment of the potential merits of increasing draft duty relief for (a) consumers (b) pubs and (c) breweries in Poole constituency.

The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. Draught beer and cider now pay 13.9% less in duty than their packaged equivalents – a 50% increase on the previous draught discount of 9.2%. This took a penny of duty off a typical strength pint.Draught beer and cider now pay 13.9% less in duty than their packaged equivalents – a 50% increase on the previous draught discount of 9.2%.The Chancellor makes decisions on tax policy at fiscal events. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

How many Equitable Life members are still waiting for compensation.

The Equitable Life Payment Scheme has been fully wound down and closed since 2016. The only remaining part of the Payment Scheme in operation is the annual payments made to eligible With-Profit-Annuitants and the Scheme is on track to distribute the remainder of the £1.5 billion originally allocated as planned. Further guidance on the status of the Payment Scheme after closure is available at: https://www.gov.uk/guidance/equitable-life-payment-scheme#closure-of-the-scheme.

If she will make it her policy to maintain the differential between the levels of the (a) new state pension and (b) lower personal tax allowance.

This Government remains committed to supporting pensioners and giving them the dignity and security they deserve in retirement. Through our commitment to protect the Triple Lock, over 12 million pensioners benefitted from a 4.1% increase to their basic or new State Pension in April 2025. Over the course of this Parliament, the full yearly rate of the new State Pension is expected to increase by around £1,900 based on the Office for Budget Responsibility’s latest forecast. The Personal Allowance - the amount an individual can earn before paying tax - will continue to exceed the basic and full new State Pension in 2025/26. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.

What plans she has for infrastructure investment in (a) Dorset, (b) Hampshire and (c) Wiltshire.

This week, the government published its 10-year infrastructure strategy. The strategy brings together a long-term plan for the social, economic and housing infrastructure across the UK. Alongside considering the UK’s economic and social infrastructure needs, the strategy sets out how we are reforming institutions and changing the way we make decisions and deliver infrastructure, maximising the benefits of our strong fiscal and spending frameworks, breaking down regulatory and planning barriers, and resetting our relationship with the private sector.

What assessment she has made of the potential implications of the level of the new state pension for the finances of people subject to the lower personal tax allowance.

This Government remains committed to supporting pensioners and giving them the dignity and security they deserve in retirementThrough our commitment to protect the Triple Lock, over 12 million pensioners benefitted from a 4.1% increase to their basic or new State Pension in April 2025. Over the course of this Parliament, the full yearly rate of the new State Pension is expected to increase by around £1,900 based on the Office for Budget Responsibility’s latest forecastThe Personal Allowance - the amount an individual can earn before paying tax - will continue to exceed the basic and full new State Pension in 2025/26. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.The previous Government made the decision to freeze the income tax Personal Allowance at its current level of £12,570 until April 2028. The current Government is committed to keeping people’s taxes as low as possible while ensuring fiscal responsibility and so, at our first Budget, we decided not to extend the freeze on personal tax thresholds.

If she will make an assessment of the potential merits of introducing a flat-rate 20% inheritance levy on unused pension funds.

Most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement. These reforms also remove inconsistencies in the inheritance tax treatment of different types of pensions.

When she plans to respond to the Technical consultation - Inheritance Tax on pensions: liability, reporting and payment which closed on 22 January 2025.

As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes.The Government is considering the responses to the technical consultation on the liability for reporting and paying any inheritance tax on pensions, which closed on 22 January.The government will publish a response document and draft legislation later this year in the normal way.