Written questions by Patel.

How many and what proportion of business premises in (a) Witham constituency, (b) Essex and (c) in England who have had their business rates liabilities increase by (A) up to 10%; (B) between 10% and 20%; (C) between 20% and 30%; (D) between 30% and 40%; (E) between 40% and 50%; (F) between 50% and 60%; (G) between 60% and 70%; (H) between 70% and 80%; (I) between 80% and 90%; (J) between 90% and 100%; (K) between 100% and 125%; (L) between 125% and 150%; (M) between 150% and 175%; (N) between 175% and 200%; (O) over 200%.

I refer the hon. Member to the answer given to UIN 101363.

What estimate she has made of the amount of business rates to be paid on hereditaments located in (a) Witham constituency and (b) Essex, in (i) 2025/26 and (ii) 2026/27; and the amount of business rates to be paid by businesses in the retail, leisure, and hospitality sector in (a) Witham constituency and (b) Essex, in (i) 2025/26 and (ii) 2026/27.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What estimate she has made of the total income tax receipts from income taxpayers in (a) Witham constituency and (b) Essex in (i) the current financial year and (ii) each of the next five financial years; and the additional income as a result of her policy to extend the freeze in income tax thresholds to 2030/31.

HMT/HMRC does not publish this information at constituency or local authority level. By 2025-26 there were an estimated 5.66 million individual income taxpayers in the South East region which includes the Parliamentary Constituency of Witham and the Ceremonial County of Essex. Regional breakdowns can be found in HMRC’s published Income Tax Liabilities Statistics in Collated Tables, Table 2.2. Link here: https://assets.publishing.service.gov.uk/media/685a6bb541d77db4f68eb0c4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods This estimate is based on the 2022-23 Survey of Personal Incomes, projected to 2025-26 using economic assumption consistent with the Office for Budget Responsibility’s March 2025 Economic and Fiscal Outlook.

What estimate she has made of the number of additional people in (a) Witham constituency and (b) Essex who will be earning incomes that will be taxed by surpassing (i) the income tax threshold; and (ii) the higher rate of income tax threshold as a consequence of her policy to freeze those thresholds until 2030/31.

HMT/HMRC does not publish this information at constituency or local authority level. By 2025-26 there were an estimated 5.66 million individual income taxpayers in the South East region which includes the Parliamentary Constituency of Witham and the Ceremonial County of Essex. Regional breakdowns can be found in HMRC’s published Income Tax Liabilities Statistics in Collated Tables, Table 2.2. Link here: https://assets.publishing.service.gov.uk/media/685a6bb541d77db4f68eb0c4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods This estimate is based on the 2022-23 Survey of Personal Incomes, projected to 2025-26 using economic assumption consistent with the Office for Budget Responsibility’s March 2025 Economic and Fiscal Outlook.

If she will make an estimate of the number of hereditaments in Essex, broken down by local authority area; and how many have had their rateable values (a) increase and (b) decrease as a result of the latest revaluation.

Statistics on changes in the rateable value of non-domestic properties as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 Revaluation

Whether her Department has made a forecast of the GDP deflator index for each of the next 100 years.

HM Treasury does not prepare forecasts for the UK economy. These forecasts, including assessments of the impact of policy decisions, are the responsibility of the independent Office for Budget Responsibility (OBR). To support their five year forecasts for the UK economy and public finances, the OBR produces long-term projections which cover the next 50 years, including for the GDP Deflator. The OBR’s latest long-term projections can be found here: Long-ptterm economic determinants – March 2025 Economic and Fiscal Outlook.

Whether she has (a) received representations and (b) held discussions with the (i) Foreign, Commonwealth and Development Office, (ii) Ministry of Defence and (iii) Department for Environment, Food and Rural Affairs, on the costs of the proposed (A) lease with Mauritius, (B) proposed Chagossian Trust Fund, (C) proposed economic partnership with Mauritius and (D) the costs of supporting a future Marine Protected Area established by Mauritius.

The Chancellor has regular discussions with cabinet colleagues on a wide range of issues. The agreement with Mauritius was led by the Foreign Secretary who engaged Cabinet colleagues in the usual way.

How many Time To Pay Agreements with (a) individuals and (b) businesses there were in each year since 2020; how many of those agreements have been (i) terminated and (ii) renegotiated since July 2024; and how many complaints about those agreements from (A) individuals and (B) businesses HMRC has received since July 2024.

HMRC publishes data on the number of customers in Time to Pay (TTP) arrangements as part of its quarterly performance updates, which can be found here: www.gov.uk/government/collections/hmrc-quarterly-performance-updates Over 90% of TTP arrangements are completed successfully. There is a variety of reasons why a TTP arrangement might end before the agreed period; for example, a customer may fail to make their payments on time, the customer may pay the debt in full, or they may ask HMRC to “renegotiate” the TTP to include new liabilities becoming due or to reflect a change in circumstances. HMRC’s systems do not hold data on how many TTPs have specifically been “terminated” or “renegotiated”. “Renegotiated” TTPs are included in the overall published TTP figures. Extracting the relevant information to confirm how many complaints HMRC has received about “terminated” or “renegotiated” TTPs since July 2024, broken down by individuals and businesses, would exceed the disproportionate cost threshold for Written Parliamentary Questions.

What budget assumptions her Department has provided to the Office for Budget Responsibility on the potential costs to the public purse relating to the proposed treaty with Mauritius on the British Indian Ocean Territory.

As usual, the OBR will include costs in its forecast once the approach to implementation of government policy is clear. In this case, that will be after any agreement has been scrutinised by Parliament and then ratified. Financial obligations arising from an agreement will be managed responsibly within the government’s fiscal framework by the lead departments, the FCDO and MOD, and no payments will be made until the treaty is legally binding.

What discussions she has had with other Cabinet colleagues on the possibility of front-loading payments to Mauritius as part of the proposed UK-Mauritius Treaty on the future sovereignty of the British India Ocean Territory.

HMT has been engaged on the financial mandate for negotiations with Mauritius. Any UK-Mauritius agreement, alongside the structure of any associated financial obligations, remains subject to finalisation and signature. As lead departments, the FCDO and the MOD must balance the commitments of any agreement against wider priorities, as per the Managing Public Money Framework.

How many (a) people and (b) businesses have positive tax balances with HMRC due to overpayments of tax broken down by tax type; what the total value of those balances are; and (i) how many accounts and (ii) the total balances in those accounts will be held over into future tax years.

HM Revenue & Customs (HMRC) does not hold readily available summary information on taxpayers with positive tax balances. Several regimes require taxpayers to make payments on account or settle tax liabilities ahead of filing returns, and subsequent to filing returns, claims for reliefs or notification of a change in circumstances may further impact amounts repayable to taxpayers. For these reasons the time taken to extract information on positive balances from the various databases and to produce and quality assure the data to answer the questions would be disproportionate on cost grounds.

Pursuant to the Answer of 13 January 2025 to Question 21589 on Military Bases: Diego Garcia, when she plans to publish the costs of the (a) proposed economic partnership and (b) Chagossian Trust Fund; and whether she plans to frontload payments for the proposed lease of the military base.

The UK-Mauritius treaty, which will enable the continued operation of the base on Diego Garcia, alongside the structure of any associated financial obligations, still remains subject to finalisation and signature. It is not normal practice for the UK to confirm the value of its payments for military bases anywhere across the globe. Any financial obligations arising from this agreement will be managed responsibly within the government’s fiscal framework, including through the upcoming Spending Review.

What estimate she has made of the potential impact of closer economic ties with China on (a) the UK economy and (b) public finances.

The Chancellor visited Beijing and Shanghai for the 2025 UK-China Economic and Financial Dialogue. The government published a press statement and policy outcomes paper on Saturday 11 January which lists the outcomes for British businesses and the UK economy. The press release and paper can be found here. The Chancellor also published a written ministerial statement about her visit to China on the morning of Monday 13 January (found here) and delivered an oral statement to the House of Commons on Tuesday 14 January.

Pursuant to the Answer of 22 November 2024 to Question 14333 on Diego Garcia: Military Bases, which Departments will incur the costs of the (a) lease of the military base, (b) economic partnership and (c) Chagossian trust fund; with which Departments her Department has reached agreement; whether the financial elements are included in the (i) 2025-26 budget allocations and (ii) spending envelope to 2029-30; and whether she has received representations to increase the cost envelope since 3 October 2024.

The UK-Mauritius treaty enabling the continued operation of the base on Diego Garcia is still subject to finalisation and signature. Financial obligations arising from this agreement, including departmental budgetary responsibilities, will be managed responsibly within the government’s fiscal framework, including through the upcoming spending review.

Pursuant to the Answer of 11 November 2024 to Question 12263 on Employers' Contributions: Public Sector, what estimate she has made of the number of public sector employees covered by the provisions of line 26 of Table 5.1 of the Autumn Budget 2024 for compensating public sector organisations for proposed changes to employer National Insurance contributions.

The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contributions costs only. This funding will be allocated to departments, with the Barnett formula applying in the usual way.This is in line with the approach taken under the previous Government’s Health and Social Care Levy.The Government plans to update Parliament on allocations by department in the usual way as soon as possible.

Pursuant to the Answer of 11 November 2024 to Question 12263 on Employers' Contributions: Public Sector, what methodology her Department used to calculate the provisions identified in line 26 of Table 5.1 of the Autumn Budget 2024, HC 295, published on 30 October 2024, for compensating public sector organisations for the cost of increases in employer national insurance contributions.

The amount of public sector support was based on an estimate of the proportion of employer NICs receipts paid by public sector organisations, using the Office for National Statistics (ONS) classification of the public sector boundary. The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.

What discussions she has had with Cabinet colleagues on the cost of the proposed lease of the military base at Diego Garcia following the UK and Mauritius joint statement, published on 3 October 2024; and what provisions she has made in the Budget and Spending Review for these costs.

The Chief Secretary to the Treasury has engaged in discussions and reached an agreement with Cabinet colleagues on the financial elements of the proposed lease of the military base on Diego Garcia, as part of the UK-Mauritius agreement announced on 3 October 2024.The treaty is still being finalised and will require ratification before coming into force. No payments will be made until the treaty is legally binding.This agreement secures the future of Diego Garcia as a vital part of the UK’s global defence network, reinforcing regional and global security. It also supports a new era of economic partnership with Mauritius and demonstrates the UK’s commitment to the welfare of Chagossian communities. The financial package includes an annual payment, an economic partnership programme, and a Trust Fund to benefit Chagossians.As is standard practice, the UK does not disclose the specific costs of payments for military bases to ensure their secure operation. Any financial obligations arising from this agreement will be managed responsibly within the government’s fiscal framework.

What assessment she has made of the potential impact of the OECD Pillar 2 measures on businesses.

Pillar 2 is a significant reform to international corporate tax rules that will impact large multinational enterprises headquartered around the globe. Following the implementation of Pillar 2, the government is committed to considering opportunities for simplification or rationalisation of the UK’s rules for taxing cross-border activities. A Tax Information and Impact note for the Multinational Top-up Tax and Domestic Minimum Tax was published in March 2023, and a Tax Information and Impact note on the Undertaxed Profits rule was published in October 2024. These notes include detail on expected business impact and can be accessed on gov.uk at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

With reference to line 26 of Table 5.1 of the Autumn Budget 2024, published on 30 October 2024, HC 295, which public sector organisations will be funded to cover the additional costs of the changes to employers National Insurance Contributions; and how much funding will be provided to each of them in the next five years.

The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contributions costs only. This funding will be allocated to departments, with the Barnett formula applying in the usual way.This is in line with the approach taken under the previous Government’s Health and Social Care Levy.The Government plans to update Parliament on allocations by department in the usual way as soon as possible.

What estimate she has made of the revenue raised as a result of the OECD Pillar 2 measures in each of the next five years.

The UK’s implementation of the Multinational Top-up Tax and Domestic Top-up Tax was scored at Autumn Statement 2022, and updated Spring Budget 2023 in ‘table 4.2’. This can be found on gov.uk at https://www.gov.uk/government/publications/spring-budget-2023. The UK’s implementation of the Undertaxed Profits Rule was scored at Autumn Statement 2023, and updated at Autumn Budget 2024 in ‘table 5.2’. This can be found on gov.uk at https://www.gov.uk/government/publications/autumn-budget-2024. Taken together, the latest estimate is that all three rules will raise more than £15bn over the upcoming scorecard period.