Written questions by Spencer.

Whether she plans to introduce leniency provisions for private schools through the initial implementation of VAT.

Since 1 January, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent. This also applies to boarding services provided by private schools. Since the announcement on 29 July, HMRC has taken action to support private schools through the change: providing detailed guidance, creating a bespoke mailbox for technical queries, running webinars, and allocating additional resource to process VAT registration applications. HMRC guidance on VAT penalties and interest is available here: VAT penalties and interest - GOV.UK. This includes guidance that a penalty may be cancelled or amended if the taxpayer has a reasonable excuse. It also explains that the late submission penalty rules do not apply to your first VAT return if you are newly VAT registered.

Whether the forecasts for input VAT reclaimable by private schools are in line with Revenue and Customs Brief 16 being issued.

Revenue and Customs Brief 16 (2016) clarified that VAT incurred prior to registration can be recovered as input tax, subject to the normal rules. The approach taken to VAT recovery by private schools, including projection of taxable use, is in line with the policy as clarified in the brief.

If HMRC will extend the 30-day challenge period for instances where they disallow VAT.

Taxpayers can challenge certain decisions from HMRC. For indirect tax, including VAT, HMRC will offer the taxpayer a review in the decision letter. They will have 30 days from the date of the offer to either accept the offer of a review or appeal to the tax tribunal. This is explained in HMRC guidance, available here: Disagree with a tax decision or penalty: Disagree with a tax decision - GOV.UK. If taxpayers miss the deadline to accept the offer of a review, they will need to provide a reasonable excuse. Further information on what may count as a reasonable excuse is available here: Disagree with a tax decision or penalty: Reasonable excuses - GOV.UK. If taxpayers want a review but need more time (for example, to gather information to give to the review officer), they can ask HMRC to extend the deadline. They must ask within 30 days of the offer date. Taxpayers cannot get an extension on the deadline to appeal to the tax tribunal.

Whether she plans to adapt the VAT penalty regime for private schools in the context of the publication of comprehensive guidance by HMRC.

Since 1 January, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent. This also applies to boarding services provided by private schools. Since the announcement on 29 July, HMRC has taken action to support private schools through the change: providing detailed guidance, creating a bespoke mailbox for technical queries, running webinars, and allocating additional resource to process VAT registration applications. HMRC guidance on VAT penalties and interest is available here: VAT penalties and interest - GOV.UK. This includes guidance that a penalty may be cancelled or amended if the taxpayer has a reasonable excuse. It also explains that the late submission penalty rules do not apply to your first VAT return if you are newly VAT registered.

Whether the forecasts for input VAT reclaimable by private schools are in line with Revenue and Customs Brief 16 (2016) being issued.

Revenue and Customs Brief 16 (2016) clarified that VAT incurred prior to registration can be recovered as input tax, subject to the normal rules. The approach taken to VAT recovery by private schools, including projection of taxable use, is in line with the policy as clarified in the brief.

How much input VAT is forecast to be repayable to private schools for the first quarter that the VAT is levied; how much output VAT is expected to be raised from private schools in the first quarter; and what the net payment is to private schools for the first quarter of this implementation.

The Annex to the Government Response to the Technical Note, Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf, sets out the forecast input VAT and calculation of output VAT and net VAT liability resulting from this measure. VAT revenue overall is recognised in the National Accounts on an accruals basis. As set out in the above Annex, the VAT liability in 2024/25 is time apportioned for the implementation date of 1 January 2025. The actual VAT input tax and output tax reported on VAT returns for any month or quarter will depend on various factors, including the date when schools meet the requirement to register for VAT (if not already registered), and which of the staggered quarterly accounting periods apply to the business.

How much input VAT is forecast to be repayable to private schools for the first quarter that the VAT is levied; how much output VAT is expected to be raised from these schools from these schools in the first quarter; and what the net payment to private schools is for the first quarter of this implementation under the current HMRC interpretation of the guidance.

The Annex to the Government Response to the Technical Note, Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf, sets out the forecast input VAT and calculation of output VAT and net VAT liability resulting from this measure. VAT revenue overall is recognised in the National Accounts on an accruals basis. As set out in the above Annex, the VAT liability in 2024/25 is time apportioned for the implementation date of 1 January 2025. The actual VAT input tax and output tax reported on VAT returns for any month or quarter will depend on various factors, including the date when schools meet the requirement to register for VAT (if not already registered), and which of the staggered quarterly accounting periods apply to the business.

Whether food for people living at (a) school and (b) home will have VAT payable on it under the VAT guidance published in November 2024 by HMRC.

Since 1 January 2025, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent. This also applies to boarding services provided by private schools. Since the announcement of this policy, HMRC has taken action to support private schools through the change. This includes publishing bespoke guidance, which is available here: Charging and reclaiming VAT on goods and services related to private school fees - GOV.UK. This guidance explains that whether VAT applies will depend on how schools charge for meals. If meals are part of a single supply of education or boarding, the meals will have the same VAT liability as the main supply. So, for example, if a private school charges one fee for education or boarding services, and meals are included as part of the ‘package’ covered by those fees, then 20 per cent VAT will normally be charged on that package without splitting it into individual elements with individual liabilities. Where a school supplies education or boarding and also supplies other elements for a separate fee, such as meals, these will normally be seen as separate supplies. Where meals are supplied separately, the school must determine if it is closely related to the supply of education, in which case it will be exempt, so no VAT should be applied. Generally, meals supplied during the school day will be closely related to education.

Food and Rural Affairs, what steps he is taking with the (a) Country Land and Business Association, (b) National Farmer's Union, (c) Tenant Farmers Association and (d) other industry bodies to help support working farms.

The Government is working to ensure farming becomes more profitable. That is the best way to make farming businesses viable for the future and ensure the long-term food security this country needs. We regularly meet and discuss Defra’s policies with a range of farming stakeholders, including the Country Land and Business Association (CLA), the National Farmers Union (NFU), and the Tenant Farmers Association (TFA). Since appointment, the Secretary of State has spoken at 4 farming conferences, and had 5 meetings with the CLA, 7 with the NFU and 13 with other organisations. We will continue to listen to farmers’ concerns to ensure their views are heard.

Whether he has had recent discussions with the Scottish Government on school standards.

It was John Swinney himself who said education was the “defining mission” of the SNP government. Yet just last week, we got the news that standards of attainment in Scotland's schools are declining across the board and, shamefully, outcomes for young working-class Scots are getting worse, compared to those from wealthier backgrounds. Scotland’s teachers, parents, and children all deserve a better standard in our schools.

How her Department calculates the number of police officers required per 100,000 of the population in (a) Suffolk, (b) Kent, (c) Norfolk and (d) England.

The Home Office collects and publishes data on the size of the police workforce in England and Wales on a bi-annual basis in the ‘Police Workforce, England and Wales’ statistical bulletin, available here: https://www.gov.uk/government/collections/police-workforce-england-and-wales.Table 11 of the data tables accompanying the ‘Police Workforce, England and Wales: 30 September 2024’ release includes data on the number of police officers per 100,000 resident population, both nationally and at a police force area level.Data on the number of police officers per 100,000 resident population is provided for comparative purposes and is not used as a measure of a required rate.

What steps the Government is taking to improve opportunities for white working-class boys.

Too often white working-class boys face barriers that hold them back. Disadvantaged white British boys are one of the lowest attaining groups in our schools with only 37% reaching the expected standard in reading writing and maths at KS2 and 17.5% achieving grade 5 or above in maths and English at GCSE. This is not acceptable. We are committed to driving high and rising standards for all children, delivered through excellent teaching, a high- quality curriculum, new RISE teams and a system which removes the barriers to learning that holds too many children back.

What primary schools in Central Suffolk and North Ipswich constituency offer early intervention support; and what type of support is offered.

Schools, including further education colleges, sixth form colleges and 16 to 19 academies, are required to identify and address the special educational needs (SEN) of the pupils they support and, in the case of mainstream settings, to use their best endeavours to make sure that a child or young person who has SEN gets the support they need. All schools should apply the ‘graduated approach’ that is outlined in the special educational needs and disabilities code of practice, which means identifying a child’s needs, planning appropriate support, implementing that support and reviewing it regularly to ensure it continues to meet the identified needs. Through this, schools should develop personalised approaches to supporting the unique needs of individual pupils.The department is working as quickly as possible to ensure every child has the best chance in life, by prioritising early intervention and inclusive provision in mainstream settings. We know that early intervention prevents unmet needs from escalating, and that it supports children and young people to achieve their goals alongside their peers. Getting it right in the early years is essential to supporting children’s development, health and life chances. We are currently funding three specific early intervention programmes: the Partnerships for Inclusion of Neurodiversity in Schools programme, the Early Language and Support for Every Child pathfinders and the Nuffield Early Language Intervention programme.

What schools in Central Suffolk and North Ipswich constituency are using the Nuffield Early Language Intervention programme; and what their uptake is.

In England, there are over 11,100 schools, two thirds of English state primaries, that have received funding to deliver the Nuffield Early Language Intervention (NELI) programme. In the Central Suffolk and North Ipswich constituency there are 42 state primary schools with a reception class. 25 of these schools are registered to deliver the NELI programme. Details of all registered schools for this programme are published here: https://www.gov.uk/government/publications/neli-nuffield-early-language-intervention-programme.

If she will make a comparative estimate of the number of pensioners claiming Pension Credit in winter (a) 2023-24 and (b) 2024-25; and how many pensioners are ineligible for the winter fuel payment in Suffolk during winter 2024-25.

We do not yet hold data on the number of Pension Credit recipients through winter 2024-25. However, Pension Credit outturn and forecasted caseload statistics are routinely published and made publicly available via Benefit expenditure and caseload tables 2024 - GOV.UK. In 2023/24, there were an estimated 1.35m pensioner households claiming Pension Credit in Great Britain. For 2024/25, this figure is forecast to increase to 1.43m. Looking back at winter 2023-24, there were around 108,500 pensioner households in the County of Suffolk (comprised of the Local Authorities of Ipswich, East Suffolk, Mid Suffolk, Babergh, and West Suffolk) receiving the Winter Fuel Payment but not receiving Pension Credit, and will therefore be ineligible to receive it during 2024/25. This is based on February 2024 Pension Credit statistics which are available via DWP Stat-Xplore and the Winter Fuel Payment statistics for winter 2023 to 2024 - GOV.UK Please note that the above does not take into account any potential increase in Pension Credit take-up that we might see as a result of the Government’s Pension Credit Awareness Campaign. We do not have data on those additional Pension Credit claims in winter 2024-25 by Parliamentary constituencies. The published Pension Credit figures refer to households, so the number of individual pensioners in respect of whom Pension Credit is paid will be higher (i.e. taking account of households where a claimant has a partner and / or dependents). In addition, while Pension Credit claimants constitute the majority of those that will be eligible for the Winter Fuel Payment, pensioners who claim other qualifying means-tested benefits will also be eligible for the Winter Fuel Payment. It is not, however, possible to include those on other qualifying means-tested benefits in these figures.

Whether her Department plans to review the education provided to children in young offender institutions.

Following the Education Thematic Review recently published by Ofsted and HM Inspectorate of Prisons, education delivery in young offender institutions is under review.The Youth Custody Service (YCS) is committed to promoting the development of each child in its care by delivering a range of learning and enrichment activities that are individualised, responsive to children’s needs, and aligned with trauma-informed care. This is an integrated whole-systems approach involving various professionals.Education providers are working alongside subject-matter experts (Heads of Education, Skills and Work) and Governors to develop broad and balanced curriculums that facilitate the holistic development of all children in the YCS’s care. This includes access to vocational training and creative learning.

What estimate she has made of the cost of the increase to employers National Insurance contributions for Suffolk Constabulary in the 2025-26 financial year; and how much additional funding her Department plans to provide to Suffolk Constabulary for this purpose in the same period.

Suffolk Police’s funding will be up to £171.5m in 2024-25. This is in addition to £1.5m provided for the 2024-25 pay award which has been allocated outside of the police funding settlement.The Home Secretary has already announced over half a billion of additional central government funding for policing in 2025-26 and has confirmed that police forces will be fully compensated for the changes to employer National Insurance contributions. Further funding and detail will be set out in the police funding settlement in the normal way.Force level funding allocations for the financial year 2025-26, including funding for employers National Insurance Contributions, will also be confirmed at the forthcoming police funding settlement. Funding for future years beyond 2025-26 will be set out in phase 2 of the Spending Review.

On what grounds she decided the level of funding for Suffolk Constabulary; and if she will review that funding.

Suffolk Police’s funding will be up to £171.5m in 2024-25. This is in addition to £1.5m provided for the 2024-25 pay award which has been allocated outside of the police funding settlement.The Home Secretary has already announced over half a billion of additional central government funding for policing in 2025-26 and has confirmed that police forces will be fully compensated for the changes to employer National Insurance contributions. Further funding and detail will be set out in the police funding settlement in the normal way.Force level funding allocations for the financial year 2025-26, including funding for employers National Insurance Contributions, will also be confirmed at the forthcoming police funding settlement. Funding for future years beyond 2025-26 will be set out in phase 2 of the Spending Review.

Food and Rural Affairs, what assessment his Department has made of the (a) likelihood of an African Swine Fever outbreak in the UK and (b) economic impact of such an outbreak.

I refer the hon. Member to the answer I gave to the hon. Member for Epping Forest, on 28 October 2024 PQ 10798.

Food and Rural Affairs, what assessment his Department has made of the effectiveness of the new Border Target Operating Model (a) generally and (b) at tackling the illegal import of products of animal origin.

Defra continues to monitor and review the impact of the Border Target Operating Model (BTOM), including the Border Control Post at Sevington. We are working closely with industry, trade partners and enforcement agencies to minimise disruption and costs to trade, while continuing to protect our biosecurity. The effectiveness of the import controls has been demonstrated throughout September and October by the interception at Sevington of 34 consignments of plants infested with Pochazia Shantungensis, a fruit tree pest native to China but now present in mainland Europe. The consignments were destroyed, preventing the potential for a damaging outbreak for UK fruit growers. The BTOM is designed to assure the biosecurity of legal, commercial imports. Illegal imports of products of animal origin are dealt with through intelligence led checks, conducted at the border by Border Force, in Border Force facilities, with the assistance of Port Health Authorities.