Written questions by Bedford.

What assessment she has made of the potential impact of gift aid contribution rates on levels of charitable giving.

Awaiting answer.

What the proportions of gift aid contributions are by marginal rate of tax for the (a) 2024-2025 and (b) 2025-2026 financial year.

Awaiting answer.

Whether she plans to levy VAT on cosmetic surgical procedures.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is charged at the standard rate on all cosmetic procedures unless they are carried out by a health professional to protect, maintain or restore an individual’s health. Cosmetic procedures to enhance a person’s appearance are subject to the standard rate of VAT. The VAT charged by the supplier can be reclaimed by the individual concerned if the services are for a business need, subject to the normal rules. Therefore, most cosmetic procedures already attract standard rate VAT and no additional levy is needed.

How many civil servants in their Department were found to have broken the Civil Service Code in (a) 2024 and (b) 2025.

Civil Servants are appointed on merit on the basis of fair and open competition and are expected to carry out their role with dedication and a commitment to the Civil Service and its core values: integrity, honesty, objectivity and impartiality. HM Treasury holds a central record of disciplinary sanctions issued including dismissals, but this record is not broken down by whether there was a breach of the Civil Service code. It is therefore not possible to provide this data.

How many departmental employees were on performance management plans in (a) 2023, (b) 2024 and (c) 2025.

Performance improvement plans are usually put in place when performance concerns are first identified. As such, these documents are held locally by employees and their line managers meaning there is no central record held of all employees on them. Where performance issues persist employees are moved onto a formal process, which could end with dismissal should performance not meet the required standard.

What assessment she has made of the potential impact of proposed changes to Inheritance Tax on private pension provision.

Most unused pension funds and death benefits payable from a pension will form part 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 some 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 pensionsThe Government will continue to incentivise pension savings for their intended purpose of funding retirement, with ongoing tax reliefs on both contributions into pensions and on the growth of funds held within a pension scheme. Pensions continue to benefit from very significant tax benefits, with gross income tax and National Insurance contributions relief costing £78.2 billion in 2023-24. It is therefore crucial to ensure that tax reliefs on pensions are being used for their intended purpose – to encourage saving for retirement and later life – rather than for passing on wealth free of inheritance taxEstates will continue to benefit from the normal nil-rate bands, reliefs, and exemptions available. For example, the nil-rate bands mean an estate can pass on up to £1 million with no inheritance tax liability and the general rules mean any transfers, including the payment of death benefits, to a spouse or civil partner are fully exempt from inheritance tax. More than 90 per cent of UK estates will continue to have no inheritance tax liability in 2030-31 following these changes and the reforms will only affect a minority of those with inheritable pension wealth.

What was the total value of non-contractual severance payments across the civil service establishment in 2023, 2024 and 2025.

All government departments are required to disclose information on exit payments in their Annual Reports and Accounts, in line with the Government Financial Reporting Manual. This can be found here: https://www.gov.uk/government/publications/annual-reports-and-accounts-for-central-government-departments.

What recent assessment she has made of the potential impact of National Insurance changes on the closure rate of charities.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN set out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts. More widely, the UK tax regime for charities, including the exemption from paying business rates, is among the most generous of anywhere in the world. Tax reliefs for charities and their donors were worth over £6 billion for the tax year to April 2025, of which gift aid made up just over £2.5 billion and business rates relief over £2.7 billion.

Whether she had discussions with the Secretary of State for Culture, Media and Sport on the potential impact of raising betting duty on Greyhound Racing alongside general sports duty in 2027; and what assessment she has made of the potential merits of bringing betting duty in line with the rate of duty on horse racing.

At Budget 2025, the government announced a package of changes to gambling duties which will raise over £1 billion per year to support the public finances and forms part of our ambition to create a fair, modern and sustainable tax system. As part of this package, remote betting will see an increase from 15% to 25% from 1 April 2027. The government is protecting horseracing from these changes as horserace bets are already subject to a mandatory 10% levy. Recognising this unique position, there will therefore be no change to the duty for bets on UK horseracing, whether in person or online. While operators can pay a voluntary levy of 0.6 per cent on greyhound bets, they are not subject to the same 10 per cent mandatory levy that bets on horseracing are.

Whether she has made a recent assessment of the potential merits of abolishing the Office for Budget Responsibility.

The Chancellor and the Government are committed to the independence of the Office for Budget Responsibility (OBR), and to its role at the heart of economic and fiscal policy making.

What assessment she has made of the potential impact of changes to betting and gaming levies on illegal gambling operations in the UK.

Estimates suggest the illegal market is relatively small in the UK, between 2 – 9% of legal online market stakes. The Gambling Commission is already tackling this risk and protecting consumers, but we recognise that modern technology makes it easier for illegal websites to target consumers. To further secure the legitimate market and protect consumers from illegal sites, at Budget 2025, the government announced an additional £26 million of funding over the next three years for the Gambling Commission to strengthen enforcement and tackle illegal gambling.

What discussions she had with representatives of the hospitality sector ahead of the Autumn Budget 2025.

Ahead of the Budget Government Ministers and Senior Officials met with businesses and business representation organisations from a range of sectors, including those from the hospitality sector. These meetings provided an opportunity for the Government to hear the views of the business community to aid in the formation of policy, including fiscal policy. Such engagements are ongoing and will continue to be so. I, and the rest of HM Treasury, am deeply committed to engaging with the business community across the country. We believe that maintaining a regular and open dialogue with the business community is essential for understanding levels of business confidence and for shaping government policy to support growth and investment. These engagements are central to the Government’s ambition to foster a pro-growth, pro-investment environment throughout the UK. By listening directly to businesses, the Government is better able to respond to emerging challenges, seize new opportunities, and deliver policies that help businesses to thrive. Further information on meetings held by HM Treasury Ministers can be found on the gov.uk website via this link: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

What estimate has she made of the number of people that will reduce their working hours following the introduction of National Insurance contribution on any salary sacrifice scheme exceeding £2,000.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.

Whether her Department has considered the potential merits of cutting duty on draught beer and cider served in pubs.

At Autumn Budget 2024, the government cut alcohol duty rates on draught products by 1.7%, which applies to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year.  Draught beer and cider now pay 13.9% less in duty than their packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%.The Chancellor makes decisions on tax policy at fiscal events.

Whether her Department has considered the potential merits of cutting VAT for food and drink served in pubs, social clubs and brewery taprooms.

The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK's second largest tax, forecast to raise £180 billion in 2025/26. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Where pubs incur VAT in producing the food they sell, this can be claimed back in the normal way, provided that they are registered for VAT. Businesses with a turnover below the £90,000 per year threshold may choose not to register for VAT, in which case they do not charge VAT on their sales and cannot reclaim it on their input costs. HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater.

If her Department will make an assessment of the potential merits of abolishing business rates for pubs.

In April 2026, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure properties with ratable values below £500,000. This permanent tax cut will ensure that eligible hospitality businesses, including pubs, benefit from much-needed certainty and support. Ahead of the new multipliers being introduced, the Government prevented RHL business rates relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. Business rates are a vital source of Local Government funding and support critical local services, including children's and adult social care. As such, the Government has no plans to abolish business rates for pubs.

With reference to the British Retail Consortium's analysis entitled 400 of Britain's largest shops at risk, published on 12 September 2025, what assessment she has made of the potential implications for her policies of those findings.

From April 2026, the Government intends to introduce permanently lower tax rates for retail, hospitality and leisure (RHL) properties with rateable values below £500,000. This permanent tax cut will ensure that eligible RHL properties benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so the Government is introducing a higher rate on the most valuable properties in 2026/27 - those with RVs of £500,000 and above. The Government recognises that, ahead of the new multipliers being introduced, RHL businesses need support in 2025-26. So, the Government has prevented RHL relief from ending by extending it for one year at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the revaluation outcomes and broader economic and fiscal context can be factored into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What steps she is taking to help businesses mitigate increases in levels of food inflation.

The Government prioritises sound public finances, which are essential to economic and financial stability, and delivering economic growth. We are living within our means, reducing our levels of borrowing in the years ahead and supporting the Bank of England to get inflation down. We have already made progress towards this, with five interest rate cuts delivered this since the election.

What discussions she has had with the Secretary of State for Business and Trade on the actuarial regulation elements of the Government’s planned Audit Reform and Corporate Governance Bill.

The government will bring forward Audit Reform and Corporate Governance legislation when Parliamentary time allows. The government will set out further details in the autumn.

What discussions her Department has had with the International Monetary Fund on the borrowing rates being paid by the UK government.

The Government does not comment on specific financial market movements. Financial market movements including gilt yields are determined by a wide range of international and domestic factors. Demand for UK debt remains strong, and we continue to monitor developments.As part of ongoing engagement with many different stakeholders relevant to the conduct of economic and fiscal policy, the Government engages regularly and constructively with the IMF, and values their independent advice.