Written questions by Duncan-Jordan.

If she will make it her policy to support the UN Tax 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. 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. The UK was disappointed that these principles were not fully reflected in the Terms of Reference agreed by the UN Ad Hoc Committee in August, but will continue to engage constructively in support of key principles for strengthening international tax cooperation.

With reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, if she will make it her policy to exempt hospices from the increase in employers’ National Insurance Contributions.

Resource spending for the Department of Health and Social Care is set to increase by £22.6 billion in 2025-26 compared to 2023-24 outturn, providing a real-terms growth rate of 4% for the NHS, the largest since before 2010 excluding Covid-19 years. The Government will support local authority services through a real terms increase in core local government spending power of around 3.2%, including at least £600 million of new grant funding to support social care.The government recognises the need to protect the smallest businesses and charities, which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of businesses with NICs liabilities either gain or see no change next year. Our tax regime for charities, including exemption from paying business rates, is among the most generous of anywhere in the world with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.The Budget will provide support for government departments and other public sector employers for additional Employer NICs costs only. Private sector firms or charities including hospices or social care providers that are contracted by central or local Government will not be exempt from these changes. General Practitioners are independent contractors and therefore will not be exempt from these changes.This is consistent with the approach to previous Employer NICs changes, as was the case with the previous Government’s Health and Social Care Levy.DHSC will confirm funding for General Practice for 25/26 as part of the usual GP contract process later in the year, including through consultation with the sector.

If she will have discussions with the Royal Household on the administration of the Duchies of (a) Cornwall and (b) Lancaster.

The Duchies of Cornwall and Lancaster are private estates, and neither Duchy manages public money. The government has a limited number of functions in relation to their administration, prescribed by Acts of Parliament.

How many people received tax relief on their pension contributions at the (a) 20% and (b) 40% rate in the latest period for which data is available.

Information on estimates of Income Tax relief on pension contributions can be found online in Table 6 of the Private Pension Statistics publication. Estimates of the total value of Income Tax and National Insurance contribution relief, broken down by the rate at which the contributions were relieved, can be found in Tables 6.1 and 6.2 of the publication respectively.

What the total value was of pension tax relief to people paying the (a) 20% and (b) 40% rate in the latest period for which data is available.

Information on estimates of Income Tax relief on pension contributions can be found online in Table 6 of the Private Pension Statistics publication. Estimates of the total value of Income Tax and National Insurance contribution relief, broken down by the rate at which the contributions were relieved, can be found in Tables 6.1 and 6.2 of the publication respectively.

What steps she is taking to help reduce wealth inequality.

The Government is committed to making sure everyone pays their fair share of tax, which helps to fund our vital public services.The UK taxes wealth across many different economic activities, helping to ensure that the most well-off in our society make a fair contribution.

How many people are (a) below the threshold for income tax, (b) paying income tax at 20%, (c) paying income tax at 40% and (d) paying income tax at 45%.

The number of individuals with a tax liability, set out by tax band, can be found in Table 2.1 below:https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-ageHMRC does not publish estimates on the number of individuals below the Personal Allowance. However, the population statistics in the link below provide estimates of the total population, from which an assessment of non-taxpayers (those in the population but without sufficient income to pay Income Tax) can be estimated.https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates/bulletins/annualmidyearpopulationestimates/mid2023 The Exchequer Impact of changing the rates of income tax by 1 percentage point can be found in HMRC’s “Direct Effects of Illustrative Tax Changes” publication, and includes the impact of a 1p change on the higher rate (40% rate of income tax) and the impact of an increase in the additional rate (45% rate of income tax) by 1p.https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes

What assessment she has made of the potential merits of hypothecating future tax increases to fund specific public services.

It is right that public spending is sustainably funded through a mix of taxes. The government will ensure that its tax reforms support its wider objectives of making the tax system fairer whilst protecting working people. The Chancellor will set out tax and spending plans at the Budget on 30 October.

If she will make an estimate of the additional income generated per year by adding 1% to the (a) 40% and (b) 45% rate of income tax.

The number of individuals with a tax liability, set out by tax band, can be found in Table 2.1 below:https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-ageHMRC does not publish estimates on the number of individuals below the Personal Allowance. However, the population statistics in the link below provide estimates of the total population, from which an assessment of non-taxpayers (those in the population but without sufficient income to pay Income Tax) can be estimated.https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates/bulletins/annualmidyearpopulationestimates/mid2023 The Exchequer Impact of changing the rates of income tax by 1 percentage point can be found in HMRC’s “Direct Effects of Illustrative Tax Changes” publication, and includes the impact of a 1p change on the higher rate (40% rate of income tax) and the impact of an increase in the additional rate (45% rate of income tax) by 1p.https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes

If she will make an assessment of the potential savings to the public purse if the higher rate of pension tax relief was reduced to (a) 30 and (b) 20 percent.

The Government does not publish such estimates.

What steps she is taking to assess the levels of (a) tax avoidance and (b) tax evasion within the economy.

HM Revenue and Customs (HMRC) estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap statistics are published annually and are available at: Measuring tax gaps 2024 edition: tax gap estimates for 2022 to 2023 - GOV.UK (www.gov.uk). Table 7.1 of the online tables shows the illustrative tax gap time series by behaviour, including avoidance and evasion. The tax gap for avoidance was £1.8 billion and for evasion was £5.5 billion in tax year 2022 to 2023. The online tables are available at: Measuring tax gaps tables - GOV.UK (www.gov.uk).

What steps her Department is taking to ensure that shared banking hubs help improve access to cash for people who are financially excluded.

The Government is committed to protecting cash and the FCA published its final regulatory rules on 18 July. The Government also is working closely with the financial services sector to roll out at least 350 banking hubs. These will provide individuals, including those who are financially excluded, with critical cash and banking services. Cash Access UK expects to have 100 hubs open by the end of the year.