Written questions by Joseph.

What assessment she has made of the potential merits of extending business rates relief to small businesses that are not in the retail, hospitality or leisure sectors.

Awaiting answer.

What recent assessment she has had made of the potential merits of extending tax relief for pension contributions for people aged 75 and over.

The Government wishes to encourage pension saving, to help ensure that people have an income, or funds on which they can draw, throughout retirement. This is why, for the majority of savers, pension contributions are tax-free. This makes pensions tax relief one of the most expensive reliefs in the personal tax system. In 2023/24 Income Tax relief on total contributions and investment income of pension funds and National Insurance relief on employer contributions for pension savings cost the Exchequer £78.2 billion, with around 68 per cent of Income Tax relieved at the Higher and Additional rates. Ending the provision of tax relief on pension contributions at the age of 75 is a longstanding feature of the pensions tax system. It is the age at which at which most people will bring or will have brought their pension into payment. The Government does not want pensions to become a vehicle for tax planning, and the Government does not intend to change these rules.

What assessment she has made of the potential merits of increasing the Lifetime ISA property price limit above the current £450,000 threshold for first‑time buyers.

Data from the latest UK House Price Index shows that while the average price paid by first-time buyers has increased, it is still below the Lifetime ISA (Individual Savings Accounts) property price cap in all regions of the UK except for London, where the average price paid is affected by boroughs with very high property values. As of 2024/25 there were over 1.3 million LISA accounts open and, since its introduction in 2017, the LISA has helped 314,600 people purchase their first property. The Government keeps all aspects of savings tax policy under review.

If she will make an assessment of the potential merits of reviewing pension abatement rules on (a) public sector pensions and (b) re-employment earnings for public sector employees.

Pension abatement rules formed part of the overall design of most legacy Public Service Pension Schemes. These rules worked as part of an overall package to safeguard against undesirable practices and ensure propriety and value for money. Reformed schemes were introduced in 2014/15 and do not contain abatement provisions. The government has no plans to review the abatement rules. It is generally not appropriate to retrospectively improve the terms of public service pensions, as this would place costs on current employers for benefits that were not envisaged at the time such pensions were accrued.