Written questions by Arthur.

Whether she has considered the potential implications for her policies of research by (a) York University entitled Global Footprint Network: Explore Data, (b) Bioregional entitled The social shortfall and ecological overshoot of nations, (c) Cambridge University Press entitled Degrowth: a path to transformative solutions for socio-ecological sustainability and (d) Science Direct entitled Global Patterns of Ecologically Unequal Exchange on economic growth in the UK and resource consumption.

Awaiting answer.

What discussions she has had with the Financial Conduct Authority and other relevant regulators on improving accessibility in digital banking; and what the outcomes were of those discussions.

HM Treasury ministers regularly meet with the Financial Conduct Authority (FCA) to discuss consumers’ experiences of financial products and services. As a member of the Financial Inclusion Committee, the FCA was closely involved in the development of the Financial Inclusion Strategy which I published in November 2025. The Strategy includes a focus on digital inclusion and access to banking and considers accessibility as a theme across all product areas examined. It includes a range of interventions to address these issues, including the launch of an industry-led inclusive design working group which will examine how to make financial products more accessible. Consumer representatives have been invited to make submissions to the group which will inform its focus going forward. More widely, the Government works closely with the FCA to ensure that consumers get the right support with financial products and services. FCA guidance highlights the actions firms should take to understand the needs of customers who may be vulnerable and to consider these needs appropriately. This includes offering multiple channels of communication to their customers where possible, to ensure their products are accessible. The FCA’s Consumer Duty also seeks to raise the standard of care expected from firms for all customers. It aims to deliver products and services that offer fair value and are designed to meet customers’ needs, with a focus on delivering good outcomes and preventing harm. In addition, under the Equality Act 2010, all service providers must make reasonable adjustments to ensure their services are accessible.

If she will make it her policy to bring in (a) relief and (b) reduction in Vehicle Excise Duty rates for UK-manufactured battery electric vehicles.

Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. As announced by the previous Government at Autumn Statement 2022, from April 2025, zero emission and hybrid cars, vans and motorcycles now pay VED in a similar way to petrol and diesel vehicles. Revenue from motoring taxes helps ensure we can continue to fund the vital public services and infrastructure that people and families across the UK expect.The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

If she will make it her policy to take account of the impact of SUVs on (a) road maintenance, (b) pedestrian safety, and (c) public space in vehicle taxation.

Vehicles used or kept on public roads pay Vehicle Excise Duty (VED). Cars registered on or after 1 April 2017 pay a variable first year VED rate according to the emissions of the vehicle, before moving to a standard annual rate after the first year. For certain vehicle classifications, such as heavy goods vehicles (HGVs), VED liability is calculated in accordance with the vehicle's weight in order to reflect in part the road damage caused by heavier vehicles. However, this is not the case for cars, due in part to their relatively lower impact on road damage compared to heavier vehicles. When making changes to the tax system, the Government considers a range of trade-offs, such as complexity in the tax system and administrative burdens. The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

What assessment she has made of the potential impact of tax relief claimed under the Enterprise Investment Scheme being withdrawn several years after the investment was made on investor confidence.

The Enterprise Investment Scheme provides tax relief where the statutory conditions of that scheme are met. HM Revenue and Customs applies the legislation to the facts of each case, including after an investment has been made. It is for investors to consider the risks associated with their investment, including a company’s ongoing compliance with the requirements of the scheme. HMRC publishes guidance and offers an advance assurance service to help companies and investors understand the rules before investing.

Whether she plans to ensure the representation of blind and partially sighted people on the (a) Identification and Verification Working Group and (b) Inclusive Design Working Group.

In November, I published the Government’s Financial Inclusion Strategy which sets out a range of ambitious measures for government and industry to improve financial inclusion for underserved groups across the UK. As part of its focus on inclusive design, the Strategy recognises the work taken forward by The Royal National Institute of Blind People and UK Finance to introduce accessibility features for cards, so that those who are blind or partially sighted are better able to distinguish between card types and orientate them when using card readers. UK Finance is developing a Code of Practice for Accessible Cards which will ensure these features are consistent across participating firms. The Strategy also includes a commitment for industry to work with the third sector to make it easier for individuals without standard identification documents to open a bank account, and the launch of an industry-led inclusive design working group to consider how to make products more accessible. UK Finance is currently open to submissions from consumer representative organisations about the accessibility challenges which this group should seek to address. The Strategy was developed alongside a Committee of consumer and industry representatives, including engagement with frontline organisations and those with lived experience. The Government is committed to continuing to work collaboratively to ensure the delivery of interventions remains informed by a wide range of expertise and perspectives.

Whether she has made an assessment of the potential merits of engagement and consultation with blind and partially sighted people in the design and delivery of interventions set out in the Financial Inclusion Strategy.

In November, I published the Government’s Financial Inclusion Strategy which sets out a range of ambitious measures for government and industry to improve financial inclusion for underserved groups across the UK. As part of its focus on inclusive design, the Strategy recognises the work taken forward by The Royal National Institute of Blind People and UK Finance to introduce accessibility features for cards, so that those who are blind or partially sighted are better able to distinguish between card types and orientate them when using card readers. UK Finance is developing a Code of Practice for Accessible Cards which will ensure these features are consistent across participating firms. The Strategy also includes a commitment for industry to work with the third sector to make it easier for individuals without standard identification documents to open a bank account, and the launch of an industry-led inclusive design working group to consider how to make products more accessible. UK Finance is currently open to submissions from consumer representative organisations about the accessibility challenges which this group should seek to address. The Strategy was developed alongside a Committee of consumer and industry representatives, including engagement with frontline organisations and those with lived experience. The Government is committed to continuing to work collaboratively to ensure the delivery of interventions remains informed by a wide range of expertise and perspectives.

What assessment she has made of the effectiveness of salary sacrifice schemes in supporting the uptake of electric vehicles.

At Autumn Budget 2024, the Government announced new Company Car Tax rates for the years 2028-29 and 2029-30, which increase for both electric vehicles (EVs) and petrol/diesel vehicles, while still maintaining generous incentives to support EV take-up. The Tax Information and Impact Note (TIIN) published alongside Budget set out the expected economic, equalities and other impacts, and highlighted that overall the measure was expected to encourage the take-up of zero emission vehicles. The Government recognises that the Company Car Tax regime and the salary sacrifice exemption for ultra-low and zero emission vehicles continues to play an important role in the EV transition. The Government needs to balance these incentives against responsible management of public finances to ensure we have sufficient revenue to fund essential public services. A company car is a valuable benefit and therefore needs to be taxed appropriately.

What steps her Department is taking to ensure that financial services provided through banking hubs and the Post Office are accessible and inclusive for blind and partially sighted people.

The Government is committed to ensuring high standards of financial inclusion across the financial services sector, including the accessibility of services for blind and partially sighted customers.Financial services provided through banking hubs and the Post Office must comply with the Financial Conduct Authority’s (FCA) rules, which require firms to provide a prompt, efficient and fair service to all customers, including those with disabilities. These services are also subject to the Equality Act 2010, which requires service providers to make reasonable adjustments to ensure disabled people can access services on an equal basis.The FCA’s Consumer Duty further requires firms to act in good faith, avoid foreseeable harm and support customers to pursue their financial objectives, including by ensuring that information and services are accessible.Industry, including LINK and UK Finance, is working with accessibility charities such as the Royal National Institute of Blind People (RNIB) to ensure that emerging shared banking services reflect the needs of blind and partially sighted people. This includes considering accessible design and tailored support within banking hubs.The Government continues to monitor progress closely as part of its wider commitment to inclusive access to financial services.

What assessment she has made of the potential impact of increases in Benefit-in-Kind rates for electric vehicles on consumer uptake; and whether her Department has considered the effect on adoption rates if Benefit-in-Kind rates exceed 10%.

At Autumn Budget 2024, the Government announced new Company Car Tax rates for the years 2028-29 and 2029-30, which increase for both electric vehicles (EVs) and petrol/diesel vehicles, while still maintaining generous incentives to support EV take-up. The Tax Information and Impact Note (TIIN) published alongside Budget set out the expected economic, equalities and other impacts, and highlighted that overall the measure was expected to encourage the take-up of zero emission vehicles. The Government recognises that the Company Car Tax regime and the salary sacrifice exemption for ultra-low and zero emission vehicles continues to play an important role in the EV transition. The Government needs to balance these incentives against responsible management of public finances to ensure we have sufficient revenue to fund essential public services. A company car is a valuable benefit and therefore needs to be taxed appropriately.

Whether she has made an estimate of the potential impact on the revenue differential to the Treasury if Class 1 National Insurance Contributions calculations matched those of income tax.

This would be a significant change, as National Insurance contributions (NICs) and Income Tax work quite differently at present.NICs are charged on earnings on a per-employment, per-pay period basis, whereas Income Tax is an annual tax, and takes into account an individual’s total, cumulative earnings over the year. NICs also come with specific benefits e.g. State Pension, Jobseeker’s Allowance (JSA), Maternity Allowance, and Bereavement benefits. This is in line with NICs’ role as a social security contribution, into which contributions are made from people’s earnings while in work to support them when they are out of work. NICs are currently not payable by those over State Pension age. As such, amalgamating NICs into, or even bringing them closer into line with, income tax would come with major transitional costs and considerationsThe Office of Tax Simplification (OTS) considered this in 2016 in its report on 'Closer alignment of Income Tax and National Insurance', which sets out their analysis on the range of challenges that would need to be taken into consideration before proceeding with such a radical reform as well as indications of potential winners and losers from closer alignment.

What assessment she has made of the potential merits of aligning National Insurance Contributions (NICs) earnings periods with those of income tax.

This would be a significant change, as National Insurance contributions (NICs) and Income Tax work quite differently at present.NICs are charged on earnings on a per-employment, per-pay period basis, whereas Income Tax is an annual tax, and takes into account an individual’s total, cumulative earnings over the year. NICs also come with specific benefits e.g. State Pension, Jobseeker’s Allowance (JSA), Maternity Allowance, and Bereavement benefits. This is in line with NICs’ role as a social security contribution, into which contributions are made from people’s earnings while in work to support them when they are out of work. NICs are currently not payable by those over State Pension age. As such, amalgamating NICs into, or even bringing them closer into line with, income tax would come with major transitional costs and considerationsThe Office of Tax Simplification (OTS) considered this in 2016 in its report on 'Closer alignment of Income Tax and National Insurance', which sets out their analysis on the range of challenges that would need to be taken into consideration before proceeding with such a radical reform as well as indications of potential winners and losers from closer alignment.

What assessment her Department has made of the potential impact of the proposed EV mileage charge on (a) electric vehicle residual values and (b) the cost of new electric vehicle finance agreements.

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. The Government has set out the expected impacts, including Exchequer impacts and behavioural changes, from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK, which can be found here: https://www.gov.uk/government/publications/supporting-documents-for-budget-2025 The rate of eVED paid by electric vehicle drivers will be half the fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers. The Government is also providing generous additional support to incentivise the use of EVs. The Government will continue to engage with impacted sectors and welcomes views on the design and implementation of eVED through the associated consultation.

What assessment her Department has made of the potential impact of the EV mileage charge on the (a) rental and (b) leasing motor vehicle sector, including the implications for (i) fleet turnover and (ii) the supply of nearly-new EVs to the second-hand market.

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. The Government has set out the expected impacts, including Exchequer impacts and behavioural changes, from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK, which can be found here: https://www.gov.uk/government/publications/supporting-documents-for-budget-2025 The rate of eVED paid by electric vehicle drivers will be half the fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers. The Government is also providing generous additional support to incentivise the use of EVs. The Government will continue to engage with impacted sectors and welcomes views on the design and implementation of eVED through the associated consultation.

What behavioural changes have been assumed in modelling revenue projections for the proposed EV mileage charge scheme.

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. The Government has set out the expected impacts, including Exchequer impacts and behavioural changes, from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK, which can be found here: https://www.gov.uk/government/publications/supporting-documents-for-budget-2025 The rate of eVED paid by electric vehicle drivers will be half the fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers. The Government is also providing generous additional support to incentivise the use of EVs. The Government will continue to engage with impacted sectors and welcomes views on the design and implementation of eVED through the associated consultation.

What assessment she has made of the potential impact of the Cycle to Work tax exemption initiative on the economy.

The Cycle to Work Scheme is made available as a Benefit in Kind and uses the tax exemption for the employer-provision of cycles and associated safety equipment. The scheme was introduced in 1999 to to encourage employees to commute by bicycle by offering a tax-efficient route to access relevant equipment. HM Revenue & Customs (HMRC) commissioned independent research to evaluate the effectiveness of the Cycle to Work Scheme, alongside carrying out economic research on the bicycle market’s implications for the scheme’s success. The evaluation and the economic research were published in April 2025.

If she will make an assessment of the potential merits of extending the inheritance tax exemption for payments made by infected blood compensation schemes to cover payments received by the surviving spouse of a deceased recipient.

The suffering endured by all those impacted by infected blood is profound, and we remain committed to ensuring that justice is not only delivered but reflected in the way compensation is treated. We recognise that this is a sensitive issue. We are considering whether further steps are needed in relation to IHT relief. However, it is important that we take the time to consider all aspects thoroughly to ensure any solution is both fair and effective.

Whether she has considered increasing alcohol duty; and if she will make an assessment of the potential impact of doing so on (a) the hospitality sector and (b) levels of excessive drinking.

On the Government’s consideration of alcohol duty rates, I refer the hon member to the answer that I gave to PQ UIN 78321. Following the Budget decision, the Government will publish a tax information and impact note (TIIN) to give account of the policy’s impacts.

Whether she plans to link alcohol duty increases to inflation.

The baseline assumption, shared by the Government and the Office for Budget Responsibility, is that alcohol duty will be increased annually in line with the Retail Price Index, so that it does not fall in real terms. As with all taxes, the Government welcomes representations from stakeholders to inform policy development. The Chancellor makes decisions on tax policy at fiscal events, and her fiscal rules require day-to-day spending to be fully paid for through tax receipts.

Whether she plans to introduce environmental (a) taxes and (b) fines to reinvest in (i) green infrastructure and (ii) low carbon innovation.

The government has in place ambitious environmental taxes as part of its commitment to make polluters pay for their emissions and support investment into decarbonisation. The UK’s leading carbon pricing policy is the UK Emissions Trading Scheme (ETS). The ETS covers major emitting sectors - energy intensive industries, power generation and aviation - and requires allowances to be purchased for carbon emissions.The government recognises the important role that environmental taxes play in incentivising businesses to operate in a more environmentally friendly way. All this revenue is paid into the Consolidated Fund to help to finance vital public services including supporting green infrastructure and low carbon innovation.