Written questions by Eastwood.

If her department will conduct an assessment into the feasibility of exempting tips from income tax.

Employees pay tax on all payments that reward them for the work they do. This includes wages, tips, gratuities, or any share of a service charge that they receive. Whether National Insurance contributions are due on tips depends on how tips are managed in the workplace. More information on how tips are taxed can be found here: Tips at work: Tips and tax - GOV.UK'. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.

Innovation and Technology, what conversations her Department has had with Ofcom regarding the use of powers under section 121 of the Online Safety Act to detect child sexual abuse and exploitation in private messaging services.

DSIT is working closely with Ofcom on issues related to the Online Safety Act, including the implementation of Technology Notice powers under section 121. These powers can and should be used to tackle child sexual exploitation and abuse content shared in private messages.As part of this work, Ofcom ran a consultation on minimum standards of accuracy for accredited technology and draft guidance for providers, which closed in March 2025. Ofcom will publish their advice to the Secretary of State by April 2026.

Innovation and Technology, if she will make an assessment of the NSPCC's report, Tools to Combat Online Harms, published in November 2025.

We welcome the NSPCC’s recent report and are grateful for their longstanding work to improve the evidence base on children’s experiences online. We share concern at the troubling findings and remain committed to protecting children online.The data within the report predates the Online Safety Act’s child safety duties coming into force, which provide significant mitigations against the harms highlighted by the NSPCC. The government’s focus remains on implementing the Act’s protective measures, and we are actively monitoring its impact and effectiveness. We will continue to engage with emerging evidence to ensure that any future government interventions are proportionate and evidence based.

When the Motor Insurance Taskforce report will be published.

The motor insurance taskforce report will be published shortly.

What recent estimate her Department has made of the number of families who have had Child Benefit reduced or withdrawn because a child or young person has been unable to attend school due to mental ill-health.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

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.

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 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.

How income earned by Northern Ireland residents in the Republic of Ireland is treated for (a) Universal Credit and (b) contributory pension entitlements.

Universal Credit in Northern Ireland is administered by the Department for Communities (DfC). DfC is responsible for how income earned by Northern Ireland residents in the Republic of Ireland is treated for the purposes of Universal Credit and contributory pensions entitlements.

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 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.

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 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.

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.

Whether his Department will engage in public consultation prior to the rollout of the digital ID system.

We have committed to a public consultation, and work is already underway to engage with key stakeholder groups. We will work closely with employers, trade unions, civil society groups and other stakeholders, to make the programme as effective and inclusive as possible..

Whether there will be an option for company directors to (a) defer or (b) opt out of enrolment of the digital ID system.

There will be no requirement to enrol in Digital ID. Employers will be required to conduct digital right to work checks by the end of this Parliament. There is a requirement upon directors and individuals with significant control over companies to prove their identity with Companies House under the Economic Crime and Corporate Transparency Act 2023. This is currently voluntary but will be mandatory from 18 November 2025. This requirement is not connected to the introduction of the Digital ID.

Whether (a) exemptions of (b) alternative arrangements for the digital ID system will be offered to people resident in Northern Ireland.

We will design this system to ensure everyone who has a right to live and work in any part of the UK can do so easily and securely. We have already prioritised meetings with senior figures in Northern Ireland and the Irish Government to ensure any new systems work for people on both sides of the border in line with the Good Friday Agreement and Common Travel Area.

What assessment he has made of the potential impact the digital ID system on (a) business operations, (b) online security and (c) personal privacy in Northern Ireland.

The government will launch a public consultation on the design of the new digital ID, and have already started to engage with a range of expert organisations. Stakeholder and public views, including those in feedback to future consultation, will inform ongoing policy development and assessments of impacts. We will design this system to help ensure everyone who has a right to live and work in any part of the UK can do so more easily and securely. We will ensure our commitments in the Good Friday Agreement, the Windsor Framework and the Common Travel Area are respected. People’s privacy and data will be protected using the most advanced security and encryption, just like banking apps. We will be following best practices for creating a secure digital service and the new digital identity will be designed in accordance with high standards of security and privacy. The scheme will have robust cyber security and resilience safeguards, and it will comply with all the applicable data protection requirements.