Written questions by Jones.

What assessment she has made of the implications for her policies of the report entitled Tenure change: turning existing dwellings and buildings in social homes, published by the Bevan Foundation and Shelter Cymru in March 2026; and, in that context, what assessment has she made of the potential impact of VAT on a) general refurbishment works and b) renovation of empty dwellings on the number of empty properties being brought back into use for social housing in Wales.

To support the re-use of existing buildings for new homes, conversions of buildings from a commercial to residential use, the renovation of properties that have been empty for two or more years, and conversions from one residential use to another all benefit from a reduced 5% rate of VAT. General refurbishment works are subject to the standard 20% VAT rate, which applies to most goods services. Exceptions to the standard rate have always been limited and balanced against affordability considerations. The Government is supporting the delivery of new social housing through the VAT system by preparing to consult on a zero rate of VAT for the sale of land intended for new social housing. This is specifically intended to simplify and accelerate the construction of social housing.

What discussions she has had with the Motability Foundation on the the potential impact of her Department's changes to (a) VAT and (b) Insurance Premium Tax for the Motability Foundation on (i) funding for the Mobility Foundation and (ii) the ability of the Foundation to cross-subsidise its work to support the most vulnerable residents.

Prior to announcing tax changes to the Motability Scheme at Budget 2025, the Government engaged with the Motability Foundation to understand how tax changes would impact the Motability Scheme and their customers. For customers who cannot afford essential costs or need more complex adaptations, the Motability Foundation will continue to provide means-tested grants to those most in need of financial help. In 2024/25, these grants totalled £59.3 million, supporting over 10,000 customers.

What assessment she has made of the potential impact of a) changes to Vehicle Exercise Duty and b) introduction of a Electric Vehicle Excise Duty on users of the Motability scheme leasing an electric vehicle.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. eVED is designed to replace fuel duty for electric and plug-in hybrid cars. This means it will apply to cars driven by those who are wholly or partially exempt from Vehicle Excise Duty (VED), but where their petrol or diesel equivalents would be subject to fuel duty. This includes those who receive the mobility component of certain disability-related benefits (principally Disability Living Allowance or Personal Independence Payment). These groups will continue to receive the same VED exemptions as they do now but will not be exempt from eVED, as they are not exempt from fuel duty. As with petrol/diesel vehicles where fuel duty applies, eVED will also apply to cars that are leased. The leasing company will typically be responsible for paying eVED and can choose how to pass on to their customers.

What discussions she has had with the Welsh Government on encouraging inclusive growth in coalfield communities in Wales.

HM Treasury ministers regularly engage with Welsh Government counterparts, including through forums such as the Finance: Interministerial Standing Committee (F:ISC), to discuss a range of issues affecting Wales, including economic growth. The most recent F:ISC was on 17 October. The Welsh Government receives funding through the Barnett formula which it can spend across its devolved responsibilities as it sees fit to promote inclusive growth in Wales, including in coalfield communities. The Welsh Government are accountable to the Senedd for these decisions. Wales continues to receive targeted funding from UK Government designed to boost growth and opportunity, such as through the City and Growth deals covering all of Wales which the UK Government and the Welsh Government work in partnership to deliver. At the Spending Review in 2025, the UK Government announced a further investment of £143 million new spend over four years into a joint programme of work with the Welsh Government to maintain the safety of disused coal tips and drive local economic growth. The UK Government will continue to work in partnership with Welsh Government to ensure communities, including those with disused coal tips, are empowered to fulfil their economic potential and help spread prosperity across all parts of the UK.

What steps she is taking to help support economic growth in coalfield communities in Wales.

HM Treasury ministers regularly engage with Welsh Government counterparts, including through forums such as the Finance: Interministerial Standing Committee (F:ISC), to discuss a range of issues affecting Wales, including economic growth. The most recent F:ISC was on 17 October. The Welsh Government receives funding through the Barnett formula which it can spend across its devolved responsibilities as it sees fit to promote inclusive growth in Wales, including in coalfield communities. The Welsh Government are accountable to the Senedd for these decisions. Wales continues to receive targeted funding from UK Government designed to boost growth and opportunity, such as through the City and Growth deals covering all of Wales which the UK Government and the Welsh Government work in partnership to deliver. At the Spending Review in 2025, the UK Government announced a further investment of £143 million new spend over four years into a joint programme of work with the Welsh Government to maintain the safety of disused coal tips and drive local economic growth. The UK Government will continue to work in partnership with Welsh Government to ensure communities, including those with disused coal tips, are empowered to fulfil their economic potential and help spread prosperity across all parts of the UK.

What assessment she has made of the potential merits of differentiating the emissions associated between pre- and post-consumer scrap metal in the UK Carbon Border Adjustment Mechanism.

As set out in our response to the consultation on the introduction of a carbon border adjustment mechanism (CBAM), imported scrap products within the aluminum and iron & steel sectors will not be within scope of the CBAM, upon introduction from 1 January 2027.The use of scrap, either post-consumer products at the end of their useful life or pre-consumer products such as offcuts with no productive use other than as a feedstock for recycling, has a net benefit on emissions as it reduces the need for additional production. Therefore, the carbon leakage risk posed by such goods is low.