Written questions by Blake.

With reference to the value for money review of homelessness services announced in the Budget 2025 policy paper, (a) when this review is expected to begin and conclude and (b) what consultation will take place with voluntary-sector organisations delivering homelessness services.

The review will commence in 2026, with the outputs considered as part of the Spending Review 2027. The review will be a collaborative effort across government departments and external expertise will also be used to inform a comprehensive assessment of homelessness services. This will include expertise from frontline services, local government, and other voluntary and charity sector organisations.

What assessment her Department has made of the potential impact of changes to a residence-based inheritance tax system on the numbers of UK residents with permanent homes outside of the UK.

A supplementary forecast information release around the costings of reforms to the non-domicile regime, including the move to residence-based inheritance tax system, was published by the Office for Budget Responsibility in January 2025. This costing outlines the certified impact of ending the non-domiciled tax status on revenues to the Exchequer and the underlying behavioural assumptions.https://obr.uk/docs/dlm_uploads/Non-doms-supplementary-release-Jan-2025.pdf

Whether her Department has made an assessment of the amount of revenue lost through tax avoidance in relation to illegal subletting of homes as short-term lets in each of the last five years.

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 and details of the estimate methodologies are published annually and are available at: Measuring tax gaps 2024 edition: tax gap estimates for 2022 to 2023 - GOV.UK. The latest estimate of the tax gap arising from ‘moonlighters’ in the hidden economy is £0.9 billion for tax year 2022 to 2023. This figure includes an estimate of around £350 million from individuals in employment who have not paid tax on lettings. The lettings tax gap figure is not separately published due to methodological uncertainties and provides only a broad indicator of the tax gap. HMRC does not separately estimate the tax gap due to tax avoidance in relation to illegal subletting of homes as short-term lets.

What assessment her Department has made of the adequacy of resourcing for agencies enforcing the UK's sanctions regime.

Resourcing decisions for the next 4 financial years are to be taken at the upcoming Spending Review, with this due for publication in June this year. At Budget 2024, it was confirmed that the 2025-26 Settlement for HM Treasury ensures that sanctions implementation work will “continue to be supported through the Office of Financial Sanctions Implementation (OFSI)”.

What assessment her Department has made of the potential impact of changes to Orchestra Tax Relief from 1 April 2024 on the promotion of UK orchestras.

The government recognises the value of the UK’s world-leading creative industries and arts sectors. On 1 April 2024, several administrative changes to Orchestra Tax Relief took effect, following legislation being passed in Finance Act 2024. In accordance with standard practice, HMRC published a tax information and impact note about the legislation, which can be accessed at: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-administrative-changes/administrative-changes-to-the-creative-industry-tax-reliefs As set out in the note, the administrative changes are expected to have a negligible impact on businesses claiming the creative tax reliefs.