Written questions by Holden.

If she will publish all internal equality impact assessments produced for measures included in the Autumn Budget 2024 and lay copies of them in the House of Commons library.

HM Treasury carefully considers the impact of its decisions on those sharing protected characteristics in line with both our legal obligations and our strong commitment to breaking down barriers to opportunity.In the interests of transparency, HM Treasury and HMRC also publishes summaries of equality impacts for tax measures being legislated for in the Finance Bill in tax information and impact notes (TIINs).

What her Department’s definition of a tax break is.

‘Tax breaks’ are commonly understood to be policies that mean taxpayers either pay less tax through exemptions or deductions, or get tax back through credits or repaid in another way.

Pursuant to the Answer of 7 January 2025 to Question 21387 on Rachel Reeves: Self-assessment, for what reason she does not plan to publish her tax return.

I refer the hon member to the answer given on the 7 January 2025 to UIN 21387.

What proportion of efficiency savings she plans to require of Government departments in each year of the Spending Review Phase 2 in order to meet her planned 5% savings over this Parliament; and what assessment she has made of the potential impact of levels of efficiency savings announced in (a) her Department's policy paper entitled Fixing the foundations: public spending audit 2024-25, published on 29 July 2024 and (b) the Autumn Budget 2024 on her planned 5% efficiency savings over this Parliament.

In developing their plans for the Spending Review departments will need to find 5% savings and efficiencies against their current budgets, to help drive out waste and ensure all funding is focused on the Government’s priorities. The Government will set out its spending plans in the multi-year Spending Review in June 2025. The Government uses the Government Efficiency Framework to distinguish between efficiencies and savings.

Whether she plans to support the BBC with the cost of employers’ National Insurance contributions.

The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contributions costs. This funding will be allocated to departments, with the Barnett formula applying in the usual way. This will be in line with the approach taken under the previous Government’s Health and Social Care Levy. Details of the funding set aside for 2025-26, including its allocation, will be published in due course.

With reference to her Department’s publication entitled The Chancellor of the Exchequer Jeremy Hunt's schedule of taxable sources of income and gains, published on 9 February 2024, whether she plans to publish her tax return for 2023-24.

There is an established process in place for the declaration and management of interests held by ministers. This ensures that steps are taken to avoid or mitigate any actual or perceived conflicts of interest. As set out in the List of Ministers' Interests (November 2024), as part of the ministers' interests process, Ministers are asked to confirm that their tax affairs are up to date and that the arrangement of their affairs is consistent with their overarching duty to comply with the law. The List of Ministers' Interests is available on GOV.UK at https://www.gov.uk/government/publications/list-of-ministers-interests.

Pursuant to the Answer of 22 November 2024 to Question 14298 on Workplace Pensions: Inheritance Tax, whether the pension scheme established under The Pensions Increase (Pension Scheme for Keir Starmer QC) Regulations 2013 is UK registered.

The pension scheme referred to is an unregistered UK statutory defined benefit scheme, with terms akin to those of the Judicial Pensions and Retirement Act 1993 (JUPRA). Defined benefit schemes do not have a dedicated fund which can be inherited as defined contribution schemes do. Lump sum death benefits under the pension scheme referred to, which are received after the member is no longer in service, are already subject to inheritance tax.

What assessment she has made of the potential impact of changes in liability for inheritance tax on levels of tax avoidance.

At Autumn Budget 2024, the Government took a number of difficult but necessary decisions on tax, welfare, and spending to restore economic stability, fix the public finances, and support public services. These were tough decisions given the situation we inherited from the previous administration, but the Government has done so in a way that makes the tax system fairer and more sustainable. These decisions included reforming the inheritance tax rules on pensions, agricultural property relief, and business property relief. The Government published a technical consultation on the changes to inheritance tax rules for pension funds and death benefits at https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment. The Government also 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. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What assessment she has made of the potential implications for her policies of changes in the number of firms offering bank accounts for trusts.

Ensuring all individuals have access to the appropriate financial services and products they need is a key priority for Government and is vital to supporting people’s financial resilience and wellbeing, and ensuring that individuals are able to fully participate in the economy. In most circumstances, decisions on the provision of services such as trust accounts are commercial decisions for individual banks and building societies and the Government does not intervene.

If she will make an assessment of the potential impact of changes made to agricultural property relief and business property relief at the Autumn Budget 2024 on discretionary trusts.

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. It is expected that up to around 2,000 estates will be affected in 2026-27 by the changes to APR and BPR, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Pursuant to the Answer of 7 October 2024 to Question 5667 on Small Business: Annual Report, what assessment has been made by the Office for Equality and Opportunity of the impact of the Financial Conduct Authority’s proposals on mandatory diversity reporting for firms working in financial services on non-financial reporting requirements.

This Question has been passed to HM Treasury, as the department responsible for financial services regulation. The Financial Conduct Authority is a non-governmental body which is independent from the government. The government does not make assessments of its consultations.

If she will make an assessment of the potential merits of removing VAT from services provided by (a) psychotherapists and (b) counsellors.

Many services provided directly or supervised by registered health professionals are exempt from VAT, meaning no VAT is charged to the final consumer. However, this relief does not apply to professionals who do not have statutory registers. The UK’s approach of linking exemption to statutory registration is considered to be a clear and objective criterion for defining ‘health professionals’ for VAT purposes. We have no plans to make changes here.

What assessment she has made of the compliance of the announcement of the new debt rules to the media first with section 9.1 of the Ministerial code.

The announcement on the changes made to the debt fiscal rules was made in the Budget statement on 30th October.

On what criteria HMRC awards a contract to provide it with banking services; and whether those criteria include (a) the ownership of the bank and (b) whether the Government owns shares in the bank.

The criteria HMRC uses as a contracting authority to award Government banking services are guided by the Cabinet Office Sourcing Playbook, and for clarity includes the following: Economic & Financial Standing,Security & Accessibility,Management Activity,Social Value, andService Delivery Company structure and ownership is assessed as standard practice, during the Economic & Financial Standing evaluation. Further information on the Award stage criteria for the procurement of the Government banking services is available at: https://www.find-tender.service.gov.uk/Notice/008993-2024

Whether any ministerial directions have been issued since 6 July 2024.

Details of all published Ministerial Directions can be found on the GOV.UK website [1] .There have been no Ministerial directions published since 6 July 2024.Information on confidential Ministerial Directions is not published. As set out in Managing Public Money, where confidentiality is required, the accounting officer will share the direction request and the direction itself with the chairs of the Committee of Public Accounts and the relevant departmental select committee, along with an explanation of the reasons for requiring confidentiality, and when they expect the need for confidentiality to fall away and publication to take place. [1] https://www.gov.uk/government/collections/ministerial-directions

Which Minister will be responsible for the National Infrastructure and Service Transformation Authority; and what progress has been made on setting up that Authority.

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.As announced by the government in October, NISTA will be operational by Spring 2025. NISTA’s governance will be confirmed in due course.

What assessment she has made with Cabinet colleagues of the adequacy of (a) online and (b) telephone services for voluntary National Insurance contributions.

To support customers, an enhanced online State Pension forecast service was launched on 29 April 2024. New functionality enables the majority of working age customers to view their payable gaps and make payments online. This service has successfully allowed a large number of people to self-serve, with a satisfaction rate of over 80%. The National Insurance helpline remains in place for customers who are unable to use the online service or who need additional assistance. In October 2024, performance on this helpline was in line with service standards.

What assessment she has made with Cabinet colleagues of the potential merits of abolishing business rates.

The government will create a fairer business rates system that protects the high-street, supports investment, and is fit for the 21st century. Autumn Budget 2024 announced the first steps including an intention to introduce permanently lower multipliers for high street retail, hospitality, and leisure (RHL) properties from April 2026. To fund this sustainably the government also intends to introduce a higher multiplier on properties with Rateable Values (RV) of £500,000 or more. During the interim period, for 2025-26, RHL properties will receive a 40% relief on business rates bills up to a cash cap of £110,000 per business. The small business multiplier paid by properties with RVs below £51,000 will also be frozen for a further year. The government published a discussion paper at Budget which sets out priority areas for further reform and invites stakeholders to a conversation about transforming the system over the Parliament.

What proportion of people no longer eligible for the winter fuel allowance are higher or additional rate taxpayers.

The Winter Fuel Payment continues to be paid to pensioner households with someone receiving Pension Credit . This means that the Winter Fuel Payment will be better targeted to low income pensioners who need it. Winter Fuel Payments are paid on a household basis whereas taxpayer status is on an individual basis.455,000 individuals over the state pension age are estimated to pay higher rate income tax, and 39,300 additional rate income tax.

Pursuant to the Answer of 21 October 2024 to Question 9237 on Pensioners: Tax Rates and Bands, for what reason does Government not publish this data.

The Winter Fuel Payment continues to be paid to pensioner households with someone receiving Pension Credit or certain other income-related benefits. This means that the Winter Fuel Payment will be better targeted to low income pensioners who need it. This was a tough decision, but the right decision given the public finances. The Winter Fuel Payment is paid by the Department for Work and Pensions on a household basis whereas taxpayer information is held by HMRC on individual basis. As such HMT does not hold this data at a household level. DWP does however publish data on pensioner incomes; this can be found at Pensioners' Incomes Series: Financial year 2021 to 2022.