Written questions by Smith.

What assessment her Department has made of the potential impact of a visitor levy on (a) the economy, (b) domestic tourism activity and (c) associated business tax revenues.

Awaiting answer.

What assessment she has made of the potential impact of a visitor levy on (a) South West Devon and (b) other tourism-dependent communities.

Awaiting answer.

What assessment her Department has made of the implications for her policies of international evidence regarding the impact of visitor levies on (a) visitor numbers, (b) local businesses and (c) regional economies.

Awaiting answer.

What discussions she has had with the tourism and hospitality sector on the potential introduction of a visitor levy.

Awaiting answer.

What assessment she has made of the potential impact of taxation, energy costs and wider ownership costs on the transition to zero emission vehicles.

Awaiting answer.

What assessment her Department has made of the potential impact of its plans for business rates reform on the (a) wholesale sector and (b) (i) number of jobs and (ii) levels of costs in the wholesale sector.

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. As announced at Autumn Budget 2024, the Government will introduce permanently lower businessrates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000 from 2026/27. To fund these lower RHL multipliers sustainably, from 2026/27, the Government is also introducing a higher multiplier on properties with RVs of £500,000 and above. The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes and broader economic and fiscal context into decision-making. The Government has considered the impact of these policies on a range of sectors as part of the policy development process.

Whether she plans to extend the temporary five pence fuel duty reduction.

The Government carefully considers the impact of fuel duty on households and businesses and the public finances, with decisions on rates made at fiscal events.

What estimate her Department has made of the cost to the public purse for the (a) implementation, (b) administration, (c) staffing, (d) system development and (e) compliance in relation to the proposed changes to Agricultural Property Relief and Business Property Relief.

I refer to the answer given on 5 September 2025 to PQ UIN 70546.https://questions-statements.parliament.uk/written-questions/detail/2025-08-29/70546

What assessment she has made of the potential impact of changes to (a) agricultural property relief and (b) business property relief on the finances of farms of 215 acres in size.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What estimate her Department has made of the number of farms that will be affected by changes to agricultural property relief and business property relief.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

If she will freeze fuel duty for heavy goods vehicles and coaches.

Revenue from motoring taxes and associated VAT ensures that the Government can continue to fund the vital public services and infrastructure that people and families across the UK expect. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round; the Chancellor makes decisions on tax policy at fiscal events.