Written questions by Lowe.

What (a) religious and (b) cultural holidays are observed by their Department.

HM Treasury does not observe religious or cultural holidays. Staff have time off for bank holidays, some of which fall on religious holidays, as part of their leave allowance.

If she will make an estimate of the number of high net worth individuals that have left the UK in each of the last ten years.

The Government does not routinely collect or publish data on the total number of taxpayers becoming non-resident during each tax year. Taxpayers are not obliged to tell HMRC that they have left the UK, and may drop out of HMRC’s data for another reason.

What proportion of estates paid inheritance tax in 2024.

The Government publishes the latest Inheritance Tax liabilities statistics at https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics. Table 12.1 of the Inheritance Tax liabilities statistics has the proportions of UK deaths liable and not liable to tax charge. In the latest available tax year, which is currently 2021-22, 4.39% (27,800) of UK deaths (634,000) resulted in an IHT charge. The data for 2024 is currently not available, since IHT payment does not have to be settled until six months after the end of the month in which the person died. Executors are also given 12 months to file tax returns. Along with other considerations, the latest year of death for which detailed analyses are normally given is two full years before the start of the current tax year. In OBR’s latest economic and fiscal outlook, OBR has forecasted the proportion of deaths subject to inheritance tax to be 5.8% in 2024-25. The table containing the forecast can be found at https://obr.uk/download/october-2024-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1741257233.

How many (a) air miles and (b) flights she has completed since 5 July 2024.

All overseas ministerial travel, including flight details is regularly published in transparency returns. These figures are scheduled to be published in due course.

What recent estimate she has made of the number of people with non-domiciled tax status who permanently left the UK in each month of 2024.

The Government’s priority is improving the UK’s competitiveness internationally and securing economic growth. The non-dom reforms have been specifically designed to make the UK competitive with a modern, simple tax regime that is also fair. The reforms establish a tax regime for new residents, which is more attractive to new arrivals than the current rules.The Government published a Tax Information and Impact Note for this policy on 30 October. This can be found here: https://www.gov.uk/government/publications/tax-changes-for-non-uk-domiciled-individuals/reforming-the-taxation-of-non-uk-domiciled-individuals.There have always been relatively large flows of non-doms in and out of the UK every year. For example. in the latest HMRC statistics for tax year 2022/23, 8,000 non-doms left and 13,000 arrived.We anticipate that some non-doms ineligible for the new regime will exit the UK in response to the changes. Taking this migration response into account, the OBR expects the non-dom reforms to raise £33.8 billion over the next five years to help fund the public services and investment projects needed to drive growth.

How much was paid to the EU in 2024.

HM Treasury will soon be publishing details of UK payments under the Financial Settlement in 2024 and its latest estimate for outstanding UK liabilities as at 31st December 2024, in the annual European Union Finances Statement. Publication is expected in Spring 2025.

If she will publish the total cost to the public purse for the provision of diversity, equality and inclusion courses for staff in her Department in 2024.

HM Treasury has spent £0 on diversity, equality and inclusion courses for staff in the calendar year 2024.

What estimate she has made of the cost to her Department of the proposed increase in employer National Insurance contributions for financial year 2025-26.

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 in the usual way, in line with the approach taken under the previous Government’s Health and Social Care Levy.

What percentage of holders of Skilled Worker visas are net contributors to the Exchequer.

The Migration Advisory Committee advises government on migration issues. In their 2024 annual report, they estimated the average skilled worker migrant has a positive net fiscal impact of £16,300.Their analysis does not provide a distributional breakdown within Skilled Worker visa holders.

If she will make an assessment of the potential merits of decreasing corporation tax to the lowest level in Europe.

At the Budget the Government published a roadmap setting out its corporate tax policy for the parliament, providing the stability needed for businesses to make long term investments and support our growth mission. The roadmap confirmed that the main rate will be capped at 25% – the lowest in the G7 - for the duration of the parliament. This headline rate is supplemented by some of the most generous business investment tax reliefs and allowances in the OECD. The roadmap also commits to monitoring international developments with a view to ensuring that the UK remains competitive. The Office for Budget Responsibility regularly updates its forecast Corporation Tax revenues. The most recent is here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility. These forecasts assess announced policy, but HMRC also publishes “ready reckoners” showing the impact of illustrative tax changes, including to Corporation Tax: Direct effects of illustrative tax changes bulletin (January 2025) - GOV.UK.

If she will make an assessment of the potential impact of lowering corporation tax on tax revenue.

At the Budget the Government published a roadmap setting out its corporate tax policy for the parliament, providing the stability needed for businesses to make long term investments and support our growth mission. The roadmap confirmed that the main rate will be capped at 25% – the lowest in the G7 - for the duration of the parliament. This headline rate is supplemented by some of the most generous business investment tax reliefs and allowances in the OECD. The roadmap also commits to monitoring international developments with a view to ensuring that the UK remains competitive. The Office for Budget Responsibility regularly updates its forecast Corporation Tax revenues. The most recent is here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility. These forecasts assess announced policy, but HMRC also publishes “ready reckoners” showing the impact of illustrative tax changes, including to Corporation Tax: Direct effects of illustrative tax changes bulletin (January 2025) - GOV.UK.

If she will make an estimate of the cost to the public purse of civil service pensions for the next 50 years.

The Treasury’s central affordability measure for public service pensions is the projected pension benefit payments as a percentage of estimated GDP. This reflects the fact that most public service pension schemes are unfunded and financed through taxation, and tax revenues are closely related to GDP. The OBR forecast in September 2024 that spending on public service pensions will fall from 1.9 per cent of GDP at present to 1.4 per cent over the long term (50 years).

What discussions she has had with stakeholders on the potential impact of changes to 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. The Government takes into account all representations, and HM Treasury officials and Ministers meet with stakeholders on a regular basis.

If she will make an assessment of the potential lessons that could be learned for (a) her Department and (b) other Departments from the policies of the Javier Milei administration in Argentina in the context of trends in the level of (a) economic growth and (b) inflation in that country; and if she will hold discussions with her Argentinian counterpart on economic policy.

The UK Government continually monitors international economic developments and is aware of the domestic reforms that the administration of Javier Milei is undertaking to reduce inflation and restore economic growth. The UK regularly engages with Argentina on international economic issues, both bilaterally and through various multilateral fora including the G20. In the last six months, the Foreign Secretary and Secretary of State for Business and Trade have met their Argentine counterparts to discuss how to further deepen the trading and investment relationship. UK-Argentina trade was worth £2bn in the four quarters to the end of Q2 2024. The UK will continue to work with the Milei administration to further strengthen our economic relationship in areas of mutual interest.

What discussions she has had (a) farmers and (b) relevant stakeholders on the potential impact of changes to Agricultural 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. The Government takes into account all representations, and HM Treasury officials and Ministers meet with stakeholders on a regular basis.

If she will make an assessment of the potential merits of undertaking an analysis of the fiscal contribution of migrants by their country of origin.

The OBR produces economic and fiscal forecasts. Box 4.5 of the OBR’s published Economic and Fiscal Outlook in March 2024 sets out estimated impacts of migration on the fiscal forecast. This looks at the fiscal impact of migration scenarios and is a function of four components: specific fees and charges, general taxes, welfare benefits and public services spending.OBR analysis does not break down fiscal implications of migration by nationality.

How many and what proportion of officials in her Department were hired via positive action schemes in the last financial year.

There have been no job opportunities restricted to certain groups through positive action schemes based around race, sex or other characteristics in the last financial year. HM Treasury works within the Civil Service Recruitment Principles, as regulated by the Civil Service Commission, to recruit using a fair and open process and appoint on merit.

How many sole traders (a) registered and (b) deregistered each day in 2024.

HMRC does not hold the data requested relating to people added to and removed from PAYE. The PAYE population is made up of around 35 million individuals, and precise numbers change frequently as customers take up their first PAYE employment or pension, start new employments or pensions, and leave old ones. Increasing numbers of customers also take up secondary or additional employments or pensions, and have other income sources which may or may not be taxed through PAYE. HMRC does not hold the data requested relating specifically to sole traders registering for Self Assessment. There are around 12.1 million taxpayers who are expected to submit Self Assessment tax returns by 31 January 2025. That population includes sole traders, some of whom will have commenced or ceased trading during the 2023/24 tax year.

How many people were (a) added and (b) removed from PAYE each day in 2024.

HMRC does not hold the data requested relating to people added to and removed from PAYE. The PAYE population is made up of around 35 million individuals, and precise numbers change frequently as customers take up their first PAYE employment or pension, start new employments or pensions, and leave old ones. Increasing numbers of customers also take up secondary or additional employments or pensions, and have other income sources which may or may not be taxed through PAYE. HMRC does not hold the data requested relating specifically to sole traders registering for Self Assessment. There are around 12.1 million taxpayers who are expected to submit Self Assessment tax returns by 31 January 2025. That population includes sole traders, some of whom will have commenced or ceased trading during the 2023/24 tax year.

If she will consult hon. Members with business experience on a cross-party basis in the spending review.

Phase 2 of the Spending Review will maximise the use of independent scrutiny and external experience. External experts will support departments to review and scrutinise budgets, bringing ideas, expertise and innovation of the private sector into the heart of government. This will also include greater use of departmental non-executive directors – many of whom have extensive experience of business and industry – in the process. The Treasury has published an external representation portal, where both businesses and members of the wider public can put forward policy proposals, including proposals for delivering public services more efficiently or effectively.