Written questions by Glover.

Whether they have any plans to consider business rates relief for post offices.

I refer the hon. Member to the answers given to PQ UIN 125750 and UIN 128242.

Whether the Government has considering undertaking an impact assessment of the impact of business rates on post offices.

I refer the hon. Member to the answers given to PQ UIN 125750 and UIN 128242.

Whether she has made an assessment of the potential merits of introducing an inflation adjustment mechanism for capital gains tax calculations.

An indexation allowance previously existed when Capital Gains Tax (CGT) was charged at income tax rates, with a top rate of 40 per cent. The current rates of 18 and 24 per cent are significantly below the higher rates of income tax, simplifying the calculation of gains for taxpayers. When considering changes to the tax system, the government has to take into account a wide range of factors, including the fiscal cost, administrative burdens, and complexity it would add to the tax system.

What assessment she has made of the adequacy of the performance of the HM Revenue and Customs helpline.

HMRC publish monthly performance data, including information on their telephony service, which can be found here: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports.Improving day-to-day performance is one of the Government’s key priorities for HMRC.A key part of this plan is expanding HMRC’s digital services. This will reduce pressure on phone lines, freeing up HMRC advisors to help those who are digitally excluded, have complex tax affairs, or find themselves in vulnerable circumstances.As of 2024-25, there were more than 5.9 million users of the HMRC app, which allows people to manage their tax affairs quickly and easily.HMRC’s Transformation Roadmap sets out further steps to improve the customer experience for taxpayers, agents, and businesses. The Transformation Roadmap can be found here: https://www.gov.uk/government/publications/hmrc-transformation-roadmap

What steps her Department is taking to help make the HM Revenue and Customs helpline more accessible to customers.

HMRC publish monthly performance data, including information on their telephony service, which can be found here: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports.Improving day-to-day performance is one of the Government’s key priorities for HMRC.A key part of this plan is expanding HMRC’s digital services. This will reduce pressure on phone lines, freeing up HMRC advisors to help those who are digitally excluded, have complex tax affairs, or find themselves in vulnerable circumstances.As of 2024-25, there were more than 5.9 million users of the HMRC app, which allows people to manage their tax affairs quickly and easily.HMRC’s Transformation Roadmap sets out further steps to improve the customer experience for taxpayers, agents, and businesses. The Transformation Roadmap can be found here: https://www.gov.uk/government/publications/hmrc-transformation-roadmap

What comparative assessment she has made of the amount of Vehicle Excise Duty on (a) electric motorcycles and (b) electric quadricycles.

Different Vehicle Excise Duty (VED) rates apply to cars, vans, motorcycles, and other vehicles; the rate for each vehicle is calculated according to a range of factors, such as the type of vehicle, its date of first registration, weight, or CO2 emissions. VED for motorcycles is currently based on engine size. There are four engine size ranges, with the lowest rate applying the smallest engines sized 150cc or less (currently £26) and to zero emission motorcycles. In contrast, the highest rate applies to engines sized 600cc and above (currently £121).Quadricycles fall outside of the definition of an electric car or motorcycle in the Vehicle Excise and Registration Act 1994. Electric quadricycles therefore remain exempt from VED.