Written questions by Eastwood.

What recent estimate her Department has made of the number of families who have had Child Benefit reduced or withdrawn because a child or young person has been unable to attend school due to mental ill-health.

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

Whether her Department has conducted an equality impact assessment on the effect of school-attendance-linked Child Benefit rules on children with mental-health-related disabilities.

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

What assessment her Department has made of the impact of Child Benefit cessation on families where a child or young person is unable to attend school as a result of clinically evidenced mental-health conditions or trauma.

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

Whether she plans to review Child Benefit eligibility rules linked to school attendance in relation to absence caused by severe mental ill-health or trauma.

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

What discussions her Department has had with the Department of Health and Social Care and the Department for Education on reforming Child Benefit rules to better support children experiencing mental-health crises who cannot attend school.

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

If HMRC will consider allowing pay award uplifts in Northern Ireland to be reallocated to the tax years to which they relate.

In general, employment income is taxable in the year of receipt, which is not always the year that the work was carried out. This is an important principle of the tax system ensuring clarity and consistency in the treatment of employment income as set out in Section 18 of the Income Tax (Earnings and Pensions) Act 2003.

Whether her Department has made an assessment of the potential impact of delayed implementation in Northern Ireland of pay awards recommended by the Review Body on Doctors' and Dentists' Remuneration on consultants' pension tax liabilities.

Decisions regarding the implementation of pay awards for doctors and dentists in Northern Ireland are a devolved matter and are the responsibility of the Northern Ireland Executive.

Whether her Department has made an assessment of the potential merits of extending cross-border workers’ relief to residents of Northern Ireland who work in the Republic of Ireland.

The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions. The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD). The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner. Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.

Whether she has discussed with her Irish counterpart the potential merits of (a) amending and (b) clarifying the UK–Ireland Double Taxation Convention to ensure equal treatment for cross-border workers on the island of Ireland.

The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions. The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD). The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner. Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.

What assessment her Department has made of the potential merits of introducing a multi-year averaging mechanism for pension growth calculations in the Health and Social Care Pension Scheme in Northern Ireland to mitigate the impact of delayed pay awards.

Policy in respect of Public Service Pension Schemes in Northern Ireland is a devolved matter for the Northern Ireland Executive.

What guidance HMRC provides to Northern Ireland residents with UK National Insurance numbers and Irish Personal Public Service numbers on reporting income earned in the Republic of Ireland; and whether she plans to publish simplified guidance for (a) occasional and (b) part-time cross-border workers.

The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions. The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD). The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner. Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.

What recent discussions she has had with the Minister for Finance for Northern Ireland on the ability of the Northern Ireland Housing Executive to borrow to start to build homes.

As Chief Secretary to the Treasury, I am in regular contact with the Northern Ireland Minister of Finance on matters relating to Northern Ireland Executive funding, including the request for enhanced borrowing powers for the Northern Ireland Housing Executive. This issue was most recently discussed at the Finance: Interministerial Standing Committee on 26 June 2025.As part of the 2025 Spending Review, HM Treasury committed to begin immediate negotiations on a comprehensive Fiscal Framework for Northern Ireland. These discussions will include consideration of borrowing arrangements for the Northern Ireland Housing Executive.

With reference to the Written Statement of 4 June 2025, HCWS682, on School Food, what estimate she has made of the potential Barnett consequentials for Northern Ireland following the expansion of free school meals to all children in households in receipt of Universal Credit.

The Barnett formula is applied when departmental budgets change – not when departments announce how they are spending their budgets.When changes to the Department for Education’s budget were confirmed at Spending Review 2025 on 11 June, the Barnett formula was applied in the usual way. The published Block Grant Transparency document provides a detailed breakdown of how the block grants are calculated and the next version will be published in due course.

If she will make an assessment of the potential merits of reducing the rate of VAT applicable to beauty and hair salons.

VAT is the UK’s third largest tax. It is forecast to raise £180 billion in 2024/25, which funds public services. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

If she will make an assessment of the potential merits of reducing VAT on beauty and hair salons.

VAT is the UK’s third largest tax. It is forecast to raise £180 billion in 2024/25, which funds public services. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

What assessment she has made of the adequacy of the time taken to process business applications to join the UK Internal Market Scheme.

The UK Internal Market Scheme (UKIMS) was launched in June 2023, allowing businesses across the United Kingdom to apply, and HMRC has successfully encouraged over 10,000 traders to get authorised. HMRC is required to take a decision regarding the outcome of a UKIMS application within 120 days. Applications are typically processed with an average turnaround time of 12 to 15 working days. HMRC must undertake a range of checks to verify eligibility for the scheme and, in certain cases, seek further information from businesses. More guidance can be found on gov.uk at: https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-irelandhttps://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-not-at-risk-of-moving-to-the-eu

Whether she is taking steps to improve processing time for applications to join the UK Internal Market Scheme.

The UK Internal Market Scheme (UKIMS) was launched in June 2023, allowing businesses across the United Kingdom to apply, and HMRC has successfully encouraged over 10,000 traders to get authorised. HMRC is required to take a decision regarding the outcome of a UKIMS application within 120 days. Applications are typically processed with an average turnaround time of 12 to 15 working days. HMRC must undertake a range of checks to verify eligibility for the scheme and, in certain cases, seek further information from businesses. More guidance can be found on gov.uk at: https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-irelandhttps://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-not-at-risk-of-moving-to-the-eu

What support is available for businesses awaiting admission to the UK Internal Market Scheme.

The UK Internal Market Scheme (UKIMS) was launched in June 2023, allowing businesses across the United Kingdom to apply, and HMRC has successfully encouraged over 10,000 traders to get authorised. HMRC is required to take a decision regarding the outcome of a UKIMS application within 120 days. Applications are typically processed with an average turnaround time of 12 to 15 working days. HMRC must undertake a range of checks to verify eligibility for the scheme and, in certain cases, seek further information from businesses. More guidance can be found on gov.uk at: https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-irelandhttps://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-not-at-risk-of-moving-to-the-eu

If she will consider reducing the rate of VAT on hospitality.

To support hospitality businesses, the Government intends to introduce permanently lower business rates for retail, hospitality, and leisure (RHL) properties, with Rateable Values below £500,000, from 2026-27. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, the Government has prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and we have frozen the small business multiplier. VAT is the UK’s second largest tax, forecast to raise £171 billion in 2024/25. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

If she will make an assessment of the potential merits of reducing VAT on hospitality.

To support hospitality businesses, the Government intends to introduce permanently lower business rates for retail, hospitality, and leisure (RHL) properties, with Rateable Values below £500,000, from 2026-27. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, the Government has prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and we have frozen the small business multiplier. VAT is the UK’s second largest tax, forecast to raise £171 billion in 2024/25. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.