Written questions by Holden.

Whether Mitie is eligible for additional funding through Government contracts for the increase in employers' National Insurance contributions.

Allocation of employers’ National Insurance contributions support funding is administrated in line with the method used under the Health and Social Care levy.This funding has been allocated to departments, with the Barnett formula applying in the usual way. It is down to individual departments on how to use that support funding in mitigating their increased employers’ National Insurance contributions costs.The Government plans to publish individual departments’ allocations as part of Mains estimates.

Pursuant to the Answer of 3 March 2025 to Question 32970 on Government Departments: Consultants, if she will list the outturn figures for the spending on consultancy in each of the financial years from 2017-18 to 2022-23.

Outturn figures for consultancy spending from the government’s Online System for Central Accounting and Reporting II (OSCAR II) are contained within datasets that are published as part of the OSCAR Annual Release. For financial years 2019-20 to 2022-23, these can be accessed via the November 2024 OSCAR annual release here: https://www.gov.uk/government/publications/oscar-ii-publishing-raw-data-from-the-database For financial year 2018-19, these can be accessed via the November 2023 OSCAR annual release here: https://www.gov.uk/government/publications/oscar-ii-publishing-raw-data-from-the-database For financial year 2017-18, these can be accessed via the November 2021 OSCAR annual release here:https://www.gov.uk/government/publications/oscar-annual-release-november-2021 In compiling the baseline referenced in Question 32970, the estimate was calculated to exclude consultancy spending in previous years by the Devolved Governments, as they are responsible for their own consultancy budgets. Spending data is taken from the chart of accounts name “EXP – PURCHASE OF GOODS/SERVICES – CONSULTANCY”.

Whether the Office for Value for Money has made an assessment of the use of non-scheduled flights for foreign travel.

The Office for Value for Money has an immediate focus on supporting value for money decisions surrounding the spending review, including developing efficiency targets and plans, scrutinising investment proposals and conducting VfM studies. It will also recommend system reforms. Non-scheduled flights for foreign travel do not currently fall within the remit of the OVfM.

Pursuant to the Answer of 31 October 2024 to Question 11277on Treasury: USA, whether the flights for that journey were carbon offset; and at what cost.

Carbon emissions, including for flight travel, will be published later in the year in the Sustainability Report section of HM Treasury 2024-25 Annual Report and Accounts. This will be published at the following link. HMT annual report and accounts - GOV.UK

What guidance (a) her Department and (b) HM Revenue and Customs has produced on income tax liability where employees claim expenses for personal gifts (i) with and (ii) without the employer’s knowledge of that gift.

The normal rules for employment-related benefits apply to employment-related gifts, as set out in HMRC’s guidance at www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020 There is an exemption for small gifts received by employees costing a total of £250 or less per year to provide, HMRC guidance can be found at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21715 No tax relief is available for the purchase of personal gifts by employees under the normal rules for employment expenses, HMRC guidance can be found at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31630

What diversity network time is available to staff at HM Revenue and Customs.

I refer the Right Hon. Member to the answer given by Lord Spencer Livermore in HL1114 which references the diversity network time available to staff at HM Revenue and Customs.

Pursuant to the Answer of 3 March 2025 to Question 31991 on Public Expenditure, what definition her Department uses of (a) a saving and (b) efficiency for the purpose of the 5% target; and whether cancelling programme spend is classified as a saving.

The Government uses the Government Efficiency Framework to distinguish between efficiencies and savings.The cancellation of a programme would classify as a saving.

Whether (a) Ministers and (b) special advisers from her Department (i) met and (ii) took hospitality from senior executives from TikTok at the Labour Party Conference in 2024.

Both Ministers and special advisers are required to regularly publish information on the meetings that they have taken and the hospitality that they have received. These publications can be found on gov.uk.

Pursuant to the Answer of 3 March 2025 to Question 31991 on Public Expenditure, what the proportional target for savings and efficiencies is the 2024-25 financial year is; what the baseline year is for the five per cent target; and whether the five per cent target is before the previous two per cent reduction.

This Government launched a Spending Review last year which is taking place in two phases. Phase 1 of that review concluded last October with departments expected to identify savings and efficiencies of 2% for 2025-26. Phase 2 of the review will conclude this June. As part of this the Chancellor of the Exchequer has set all departments targets of identifying at least 5% savings and efficiencies by 2028-29, using 2025-26 budgets as the baseline.

For what reason the guidance entitled Property business arrangements involving hybrid partnerships (Spotlight 63) was published on 4 October 2023; whether her Department prepared an impact assessment for that guidance; and whether she is taking steps to ensure that HMRC complies with its charter in the context of affected (a) landlords and (b) tenants.

HMRC tackles avoidance schemes by directly challenging promoters and by informing and educating taxpayers. This includes for example, targeted educational campaigns for taxpayers, spotlight publications which provide an early warning to taxpayers of marketed avoidance arrangements, and publication of details on tax avoidance schemes and those that promote them.HMRC takes the Charter very seriously. The HMRC charter, published on GOV.UK, defines the service and standard of behaviour that taxpayers should expect.

What powers the Financial Conduct Authority has to regulate sports spread bets; and whether those powers have changed since the implementation of the Financial Services and Markets Act 2000.

Under the Financial Services and Markets Act (FSMA) 2000, HM Treasury is responsible for determining the perimeter of financial services regulation, with the approval of Parliament. This is chiefly achieved by specifying the financial services activities that can only be carried out by firms authorised by either the Financial Conduct Authority (FCA) or the Prudential Regulation Authority.It specifies these activities primarily through the Regulated Activities Order (RAO), a piece of subordinate legislation made under powers in FSMA 2000. HM Treasury can bring an activity into the regulatory perimeter by amending the RAO, subject to Parliamentary approval.The FCA does not itself have the power to bring any activity into the regulatory perimeter or decide what activities are regulated. This has not changed since the implementation of FSMA 2000.The FCA CEO raised non-financial spread betting in the annual perimeter meeting in July 2023, and noted that the FCA has clarified that non-financial betting products are not financial instruments and not within the FCA’s regulatory perimeter. The minutes are published online at:https://www.gov.uk/government/publications/hm-treasury-and-financial-conduct-authority-regulatory-perimeter-meeting-july-2023/hm-treasury-and-financial-conduct-authority-regulatory-perimeter-meeting-july-2023

If she will postpone changes to taxation to double-cab pick-up trucks for 12 months.

Double Cab Pick Up vehicles (DCPUs) have been treated as goods vehicles for tax purposes, rather than cars. Following a judgement by the Court of Appeal, Double Cab Pick Ups must be treated as cars, rather than goods vehicles, for certain tax purposes, based on their primary suitability.The government has no plans to legislate to treat DCPUs as goods vehicles as this would depart from the broader principles underpinning the Court of Appeal’s judgement, and be a significant tax break worth hundreds of millions per year. The transitional arrangements mean that this will not affect the capital allowances treatment of any business that already owns a DCPU, or that purchases one before April 2025; and businesses that purchase a DCPU after this date will still be able to deduct the cost from their taxable profits at 18% or 6% per year. Under the transitional arrangements for Benefit-in-Kind, anyone who has accessed a DCPU before April 2025 will not be impacted until the sooner of disposal of the vehicle, April 2029 or when their lease expires. The Government has no plans to legislate to postpone the changes. However, there are alternatives to DCPUs (such as Single Cab Pick Ups) that are still treated as goods vehicles.

With reference to the Written Statement of 17 January 2025 on Machinery of Government, HCWS368, whether appointments to the National Infrastructure and Service Transformation Authority will be included in the Public Bodies Order in Council; and whether she plans to classify the chair appointment as a significant appointment.

The National Infrastructure and Service Transformation Authority (NISTA) will combine the functions of the National Infrastructure Commission and Infrastructure and Projects Authority. NISTA will bring oversight of strategy and delivery into one organisation, driving more effective delivery of infrastructure across the country. On 17 January 2025, the Prime Minister announced in a Written Ministerial Statement that NISTA will be a joint unit of HM Treasury and Cabinet Office, effective from 1 April 2025. Further detail on the work and governance of NISTA will be announced in due course.

Whether she is taking steps to encourage pension funds to invest into (a) venture capital and (b) growth equity funds.

The Government published the Interim Report of the Pensions Investment Review alongside the Chancellor’s Mansion House Speech on 14 November 2024. The proposed reforms in the Interim Report could potentially unlock around £80 billion of productive investment, while boosting savers’ pension pots.The Government will publish the Final Report in Spring 2025. This will further consider the opportunity for, and scope of, investment in the UK by pension funds.The Government is also taking further proactive steps to increase investment in innovative businesses. Two UK pension funds, Aegon UK and NatWest Cushon, have agreed to collaborate with the British Business Bank on launching the British Growth Partnership to crowd-in institutional investment into venture capital funds and innovative businesses here in the UK.

If she will increase the funding available to British Patient Capital's Future Fund: Breakthrough.

At Autumn Budget 2024 the government announced that it will increase funding for the £425m Future Fund: Breakthrough programme to co-invest in high-growth, innovative firms. The programme, delivered by the Bank’s commercial subsidiary, British Patient Capital, makes equity co-investments with private sector investors in growth stage R&D-intensive UK companies operating in breakthrough technology sectors. Future Fund: Breakthrough supports the growth of the UK’s most innovative companies and will help to provide an investment pipeline to pension fund investment through the work to develop the British Growth Partnership.

Whether her Department is taking steps to help promote (a) payment choice and (b) access to cash.

It is for individual businesses to decide on the forms of payment it chooses to accept. This decision will be based on a variety of factors, including cost and the needs and preferences of their customers. However, the Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups. Furthermore, the Government recognises that businesses need access to cash deposit services in order to continue accepting cash. As such the Government is committed to maintaining the viability of cash as a payment method for those who need it. The Financial Conduct Authority is responsible for protecting access to cash. In September 2024, it introduced new rules which require the UK’s largest banks and building societies to assess the impact of a closure of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. LINK, the operator of the UK’s largest ATM network, are responsible for undertaking these assessments. Further information can be found here:  https://www.link.co.uk/helping-you-access-cash/request-access-to-cash

Whether she plans to make updates to the Financial Reporting Manual.

The government financial reporting manual (FReM) for financial year 2024-25 has been updated and was published in December 2024. The draft FReM for financial year 2025-26 was also updated and published in December 2024. Updates made are reviewed by the Financial Reporting Advisory Board (FRAB) before publication on gov.uk. The 2024-25 FReM can be found here: Government Financial Reporting Manual: 2024-25 - GOV.UK

With reference to the Answer of 12 April 2024 to Question HL3689 on EU Budget: Contributions, if she will make an estimate of the impact of the UK's withdrawal from the EU on the public finances in financial years (a) 2024-25 and (b) 2025-26.

Since the previous response on 12 April 2024 to Question HL3689 on EU Budget Contributions, the UK has received two invoices from the EU relating to the Financial Settlement under the Withdrawal Agreement, which was agreed by the then previous government in 2020 . The April invoice, paid between June 2024 and September 2024, was a €1,413,436,944 receipt to the UK. The September invoice, paid between October 2024 and May 2025, was a €1,791,580,305 payment from the UK to the EU. Each invoice is paid in equal monthly instalments. In the next iteration of the EU Finances Statement, expected in Spring 2025, HM Treasury will publish details of UK payments under the Financial Settlement in 2024 and its latest estimate for outstanding UK liabilities as at 31st December 2024.

What estimate HMRC has made of levels of money laundering from Bangladesh into the UK property market.

HM Revenue and Customs continually reviews and monitors international risks and threats on an ongoing basis, deploying the full range of investigative tools and capabilities to address such issues as they arise. HMRC cannot provide information requested if its release would be likely to prejudice the prevention or detection of crime.Disclosing details in relation to our analysis and estimates of money laundering from Bangladesh or any other jurisdiction could reveal where we have focussed or are focussing our activities and put our compliance activities at risk.

With reference to the Financial Conduct Authority’s consultation entitled Diversity and inclusion in the financial sector – working together to drive change, which closed on 18 December 2023, if she will recommend that the Financial Conduct Authority does not introduce a new regulatory framework on diversity and inclusion in the financial sector.

The Financial Conduct Authority (FCA) is a non-governmental body which is independent from the Treasury. Parliament has given it broad powers to make rules for the purpose of advancing its statutory objectives. It is for the FCA to determine the next steps following its consultation, taking into account its objectives and the responses received. The government does not have powers to intervene in their decision making. The government continues to engage closely with the FCA on issues relating to financial services regulation.