Written questions by Gethins.

What recent assessment she has made of the potential economic effect on consumers of reducing fuel duty.

The Government recognises the impact of fuel costs on household budgets and is already taking action to help keep fuel prices down. Since Autumn Budget 2024, the Government’s decisions to freeze fuel duty will save the average motorist around 8 to 11 pence per litre, compared to the plans inherited from the previous government. The Government has published Tax Impact and Information Notes (TIINs) assessing the impacts of the 2026/27 fuel duty rates, which can be found at GOV.UK: https://www.gov.uk/government/publications/fuel-duty-rates-for-2026-to-2027/fuel-duty-rates-2026-to-2027As with all taxes, the Government keeps fuel duty under review.

What assessment she has made of the value for money to the taxpayer of the Loan Charge.

At Budget 2024 the Government announced a new independent review of the loan charge. The purpose of the review was to bring the matter to a close for people who have not settled and paid their loan charge liabilities. The review identified affordability as a key barrier preventing those individuals from settling and made recommendations to remove this barrier. The Government has gone further in supporting people on the lowest incomes by providing an additional £5,000 deduction for those in scope of the review. This entirely removes approximately 10,000 individuals from the charge and reduces liabilities for the vast majority. Most others will see their liabilities reduced by at least half. Under the review recommendations, an individual earning £30,000 who used a disguised remuneration scheme for three years would have their liability reduced by 66 percent. Under the Government’s plans, they will instead see 89 percent written off. It represents the Government’s attempt to provide a fair route to resolution for those who have not settled with HMRC. In turn, those people need to come forward and engage with HMRC in good faith.

How many outstanding cases of people facing the Loan Charge she expects will be settled as a result of the McCann review.

At Budget 2024 the Government announced a new independent review of the loan charge. The purpose of the review was to bring the matter to a close for people who have not settled and paid their loan charge liabilities. The review identified affordability as a key barrier preventing those individuals from settling and made recommendations to remove this barrier. The Government has gone further in supporting people on the lowest incomes by providing an additional £5,000 deduction for those in scope of the review. This entirely removes approximately 10,000 individuals from the charge and reduces liabilities for the vast majority. Most others will see their liabilities reduced by at least half. Under the review recommendations, an individual earning £30,000 who used a disguised remuneration scheme for three years would have their liability reduced by 66 percent. Under the Government’s plans, they will instead see 89 percent written off. It represents the Government’s attempt to provide a fair route to resolution for those who have not settled with HMRC. In turn, those people need to come forward and engage with HMRC in good faith.

What assessment her Department has made of the potential impact of Making Tax Digital for Income Tax on self-employed childminders.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

What assessment she has made of the potential financial impact for electric vehicle owners caused by the Vehicle Excise Duty becoming payable on EVs.

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 rates payable by electric vehicle owners are set out in the V149 rates tables published by the Driver and Vehicle Licensing Agency (DVLA), which can be found here: https://www.gov.uk/government/publications/rates-of-vehicle-tax-v149 The Tax Information and Impact Note published alongside Autumn Finance Bill 2022 set out the expected individual, business, equalities and other impacts of the change, and it can be found here: https://www.gov.uk/government/publications/introduction-of-vehicle-excise-duty-for-zero-emission-cars-vans-and-motorcycles-from-2025/introduction-of-vehicle-excise-duty-for-zero-emission-cars-vans-and-motorcycles-from-2025 The government remains fully committed to the electric vehicle transition, and at Budget 2025 announced £3.6bn of additional support for the electric vehicle market. This included £1.3 billion of additional funding for the Electric Car Grant, £200 million for chargepoint rollout, and increasing the Expensive Car Supplement threshold to £50,000 for electric vehicles.

What assessment has she made of the potential financial impact of the proposed pay-per-mile charge for electric vehicles for those with hybrid vehicles, who also pay fuel duty.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED), a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. The taxation of motoring is a critical source of funding for public services and investment in infrastructure. PHEVs have the capacity to drive in either electric or petrol mode and will continue to pay fuel duty on miles driven in petrol mode. In recognition of this, they will be subject to a reduced eVED rate of 1.5 pence per mile upon its introduction in April 2028 – half the rate that will apply to fully electric cars. An average EV driving 8,000 miles per year will pay £240, or £20 a month in eVED (and no fuel duty), with a PHEV paying £120 in eVED (and fuel duty on petrol/diesel used). In contrast, an average petrol/diesel car driving the same distance will pay around £480 in fuel duty.

Whether there was ant cost to the public purse of settling the case in the United States between Andrew Mountbatten-Windsor and Virginia Giuffre in 2022.

No public money was used to pay the legal or settlement fees to which the Hon Member refers.

If she will make an assessment of the potential impact of re-joining the EU Customs Union on economic growth.

We are not planning to make an assessment as there will be no return to the Customs Union or the Single Market. We have reset our relations with European partners in order to improve our diplomatic, economic, and security cooperation following Brexit. This Government is making the best choices for businesses, workers and citizens across the country from our position outside the European Union, through significant deals with the US and India, and now a new partnership with the EU - each decision taken to support UK growth.

What recent assessment she has made of the potential impact of leaving the European Union on economic growth.

The Office for Budget Responsibility (OBR) is the government’s official forecaster. The OBR have included assessments of the economic impacts of leaving the EU in its forecasts since 2016. In March 2020, the OBR estimated that GDP will be 4 per cent lower in the long run than it would have been had the UK not withdrawn from the EU, an impact which the Chancellor has said is severe and long-lasting, and that imports and exports will eventually both be 15 per cent lower than had we stayed in the EU. As of the Spring Budget 2025, these assumptions are unchanged from its previous assessment.

How much her Department has spent on inland border facilities for customs checks since 2020.

Customs infrastructure at Inland Border Facilities (IBFs) is essential to protect the UK by ensuring risk-based checks on goods entering and leaving the country can take place. HMRC has spent a total of £495m since 2020 on IBFs. This figure represents all costs up to and including 31st March 2025.In addition to HMRC costs, the Sevington IBF was constructed by the Department for Transport. The total costs of this were £154 million. This includes £70 million on the Border Control Post (BCP), which allows biosecurity checks to take place on sanitary and phytosanitary goods (SPS).In April 2025, Government announced amendments to existing legislation to require all approved border locations to provide and fund their own customs infrastructure. This includes border locations which currently benefit from Government provision of IBFs.

What the cost to the public purse of (a) building border inspection facilities, (b) operating border inspection facilities annually since construction and (c) in total was since the UK left the EU.

Customs infrastructure at Inland Border Facilities (IBFs) is essential to protect the UK by ensuring risk-based checks on goods entering and leaving the country can take place. The cost to HMRC of building and setting up both enduring and temporary sites was £89m.The annual cost to HMRC for the operation of IBFs is £32m.The total cost since leaving the EU (up to 31st March 25) was £495m, this included £20m for decommissioning costs at temporary sites.In April 2025, Government announced amendments to existing legislation to require all approved border locations to provide and fund their own customs infrastructure. This includes border locations which currently benefit from Government provision of IBFs.

What estimate her Department has made of the average wait time for callers to HMRC helplines; and what steps her Department is taking to reduce waiting times for callers to HMRC helplines.

HMRC publishes its call waiting times on GOV.UK https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates Improving day-to-day performance is a key priority for HMRC. Last year, HMRC recruited and deployed additional customer service advisers. They are also investing in new technology which will significantly enhance the customer experience.

What discussions she has had with her Canadian counterpart on releasing frozen Russian assets for use by Ukraine.

The Chancellor regularly speaks to her G7 and European counterparts to progress matters in the UK national interest. Supporting Ukraine and increasing economic pressure on Russia remains a priority. The Government is firmly committed to ensuring Russia pays for the damage it has caused, and is causing, in Ukraine. The UK, together with our G7 allies, has committed to keeping Russia’s sovereign assets immobilised in our respective jurisdictions until Russia pays for this damage.

What discussions she has had with her Belgian counterpart on releasing frozen Russian assets for use by Ukraine.

The Chancellor regularly speaks to her G7 and European counterparts to progress matters in the UK national interest. Supporting Ukraine and increasing economic pressure on Russia remains a priority. The Government is firmly committed to ensuring Russia pays for the damage it has caused, and is causing, in Ukraine. The UK, together with our G7 allies, has committed to keeping Russia’s sovereign assets immobilised in our respective jurisdictions until Russia pays for this damage.

If she will make an assessment of the potential merits of changing the terms of the Financial Services Compensation Scheme to reimburse legal costs for victims of fraud.

The rules governing the Financial Services Compensation Scheme (FSCS) for consumers of failed authorised firms, including where those consumers have been the victims of fraud, are set by the Prudential Regulation Authority (PRA) and the Financial Conduct Authority (FCA). They are set out in the PRA Rulebook and FCA Handbook within the framework set by Parliament. It is for the FSCS to assess individual claims and provide appropriate compensation in line with those rules and depending on the circumstances of the claim and the regulated activity involved.

Whether her Department has made a recent assessment of the potential impact of re-joining the EU single market on the UK economy, in the context of the UK-EU summit on 19 May 2025.

The OBR has estimated that productivity will be 4% lower in the long run than it would have been had the UK not withdrawn from the EU, and that imports and exports will eventually both be 15 per cent lower than had we stayed in the EU. As of the Spring Budget 2025, these assumptions are unchanged from its previous assessment. The OBR estimated in their March 2021 Economic and Fiscal Outlook that two-fifths of this impact to productivity had already materialised before the Trade and Cooperation Agreement came into force in January 2021. The Government is working with the EU to identify areas where we can strengthen cooperation for mutual benefit, such as the economy, energy, security and resilience. There will be no return to the Customs Union or the single market. But we are committed to finding constructive ways to work together and deliver for the British people.

Whether her Department has made a recent assessment of the potential impact of re-joining the EU Customs Union on the UK economy, in the context of the UK-EU summit on 19 May 2025.

The OBR has estimated that productivity will be 4% lower in the long run than it would have been had the UK not withdrawn from the EU, and that imports and exports will eventually both be 15 per cent lower than had we stayed in the EU. As of the Spring Budget 2025, these assumptions are unchanged from its previous assessment. The OBR estimated in their March 2021 Economic and Fiscal Outlook that two-fifths of this impact to productivity had already materialised before the Trade and Cooperation Agreement came into force in January 2021. The Government is working with the EU to identify areas where we can strengthen cooperation for mutual benefit, such as the economy, energy, security and resilience. There will be no return to the Customs Union or the single market. But we are committed to finding constructive ways to work together and deliver for the British people.

What assessment her Department has made of the potential implications for her policies of the Office for Budget Responsibility's analysis of the change in the volume of UK imports and exports compared to if the UK had remained in the EU.

HM Treasury does not prepare forecasts for the UK economy and public finances, including assessments of potential impacts of policy changes. These are the responsibility of the independent Office for Budget Responsibility (OBR) which confirmed its assessment of EU exit’s economic impacts in its March 2024 Economic and Fiscal Outlook.HM Treasury continues to consider a range of data sources, including trade import and export figures, as part of the department’s ongoing monitoring of the UK economy.The Government is working with the EU to identify areas where we can strengthen cooperation for mutual benefit, and as part of this we will welcome EU leaders to the UK for the first UK-EU Leaders’ Summit on 19 May.

With reference to paragraph 2.28 of the Office of Budget Responsibility's publication entitled Economic and fiscal outlook, published in October 2024, what estimate she has made of the cost to the public purse of the change in overall trade intensity.

HM Treasury does not prepare forecasts for the UK economy and public finances, including assessments of potential impacts of policy changes. These are the responsibility of the independent Office for Budget Responsibility (OBR) which confirmed its assessment of EU exit’s economic impacts in its March 2024 Economic and Fiscal Outlook.HM Treasury continues to consider a range of data sources, including trade import and export figures, as part of the department’s ongoing monitoring of the UK economy.The Government is working with the EU to identify areas where we can strengthen cooperation for mutual benefit, and as part of this we will welcome EU leaders to the UK for the first UK-EU Leaders’ Summit on 19 May.

With reference to paragraph 2.28 of the Office of Budget Responsibility's publication entitled Economic and fiscal outlook, published in October 2024, which sectors will be impacted by the change in overall trade intensity.

HM Treasury does not prepare forecasts for the UK economy and public finances, including assessments of potential impacts of policy changes. These are the responsibility of the independent Office for Budget Responsibility (OBR) which confirmed its assessment of EU exit’s economic impacts in its March 2024 Economic and Fiscal Outlook.HM Treasury continues to consider a range of data sources, including trade import and export figures, as part of the department’s ongoing monitoring of the UK economy.The Government is working with the EU to identify areas where we can strengthen cooperation for mutual benefit, and as part of this we will welcome EU leaders to the UK for the first UK-EU Leaders’ Summit on 19 May.