Written questions by Creasy.

How many (a) one day first fixed penalties and (b) 30 day late payment penalties were issued in each of the last five years, broken down by constituency.

The information requested can only be provided at disproportionate cost.

How many (a) one day first fixed penalties and (b) 30 day late payment penalties were cancelled in each of the last five years, broken down by constituency.

The information requested can only be provided at disproportionate cost.

How many people were issued with a late filing penalty for non return of a self assessment form in each constituency in each of the last five years; and how many and what proportion of those people did not owe any tax.

The information requested can only be provided at a disproportionate cost.

Whether she plans to resume the implementation of the Single Trade Window.

It remains the government’s intention to deliver a single trade window (STW). The government is committed to minimising administrative burdens and frictions experienced by businesses trading internationally.

When she plans to bring forward legislative proposals to increase the regulation of buy-now pay-later lenders; and what estimate she has made of when that legislation will take effect.

Across the UK, millions have used Buy-Now, Pay-Later (BNPL) products, which can be a helpful way of managing finances from month to month. However, without regulation, there are risks: that is why the government believes consumers need proper protections. The government has made regulating the BNPL sector a priority and in October 2024 it published a consultation setting out its plans for doing so.Final legislation is expected to be laid in Parliament later in the Spring, and after the legislation has been made, the Financial Conduct Authority (FCA) will consult on and finalise its tailored rules for BNPL products. We expect regulation to be in place 12 months after the legislation has been made.

If she will make an estimate of the value of national insurance contributions that were exempted under workplace nursery schemes in each financial year between 2018-19 and 2023-24.

HMRC publishes the estimated cost to the Exchequer and number of claimants of various tax reliefs. The estimated value of Income Tax and Class 1A National Insurance Contributions relief for “Employer Supported Childcare including workplace nurseries” can be found in the “Multiple_tax_types” worksheet of Estimated cost of non-structural tax reliefs (December 2023). The figures include three forms of employer-supported childcare (ESC): workplace nurseries, childcare vouchers and directly contracted childcare. Use of these reliefs is not reportable to HMRC and so administrative data on their use is not available, nor is a detailed breakdown between the three forms of ESC. The introduction of Tax-Free Childcare and closure of childcare vouchers and directly contracted childcare to new entrants leads to the continuing reduction in the cost of ESC.

If she will make an estimate of the value of income tax exemption under the workplace nursery scheme in each year from (a) 2018-19 to (b) 2023-24.

HMRC publishes the estimated cost to the Exchequer and number of claimants of various tax reliefs. The estimated value of Income Tax and Class 1A National Insurance Contributions relief for “Employer Supported Childcare including workplace nurseries” can be found in the “Multiple_tax_types” worksheet of Estimated cost of non-structural tax reliefs (December 2023). The figures include three forms of employer-supported childcare (ESC): workplace nurseries, childcare vouchers and directly contracted childcare. Use of these reliefs is not reportable to HMRC and so administrative data on their use is not available, nor is a detailed breakdown between the three forms of ESC. The introduction of Tax-Free Childcare and closure of childcare vouchers and directly contracted childcare to new entrants leads to the continuing reduction in the cost of ESC.

What her planned timetable is for regulating buy now pay later high cost credit providers; and if she will ensure that such regulation ensures consumers are able to access the financial ombudsman for redress for that form of credit.

Regulating Buy Now Pay Later products is crucial to protect people and deliver certainty for the sector. The government will be looking to work closely with all interested stakeholders and will set out its plans shortly.