Written questions by Darling.

How many businesses will be impacted by changes to business rates (a) nationally and (b) in Torbay constituency.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation was the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, the Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. You can find both national and regional data related to the 2026 revaluation here: Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (compiled list) - GOV.UK

What modelling (a) she and (b) the OBR has carried out on the distributional impact of measures on salary sacrifice for pensions in the Autumn Budget 2025.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. Almost all – 95% - of those earning £30,000 or less who use salary sacrifice will be entirely unaffected by the changes. 74% of basic rate taxpayers using salary sacrifice will be protected by the cap. Everyone using salary sacrifice will still benefit from the NICs advantages available up to the £2,000 cap.

With reference to the oral contribution of the Minister for Creative Industries, Arts and Tourism during the debate on Hospitality Sector of 3 September 2025, Official Report, column 351WH, whether she plans to introduce a tourism tax.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders.The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear these concerns. This will inform their decisions regarding whether and how a levy will be applied and how any revenue is invested.Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.

Whether officials in her Department have worked on proposals to provide Mayors with powers to introduce a visitor levy.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders.The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear these concerns. This will inform their decisions regarding whether and how a levy will be applied and how any revenue is invested.Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.

Whether her Department has carried out modelling on a visitor levy.

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.We have published a consultation running until 18 February 2026, so that the public, businesses, and local government can shape the design of the power to introduce a levy that will be devolved to local leaders.The precise design and scope of the power for Mayors to introduce a visitor levy is still under development and the Government welcomes engagement from the hospitality sector in developing this power through the consultation process.The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear these concerns. This will inform their decisions regarding whether and how a levy will be applied and how any revenue is invested.Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.

Whether her Department has made an assessment of the potential impact of the higher business rates multiplier for larger premises on the (a) prices of essential goods, (b) shop closures, (c) regional employment levels and (d) footfall in town centres.

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000 from 2026-27. This permanent tax cut will ensure they benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so the Government will introduce a higher rate on the most valuable properties in 2026/27 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants. The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes and broader economic and fiscal context into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

What fiscal steps she is taking to help support businesses affected by food inflation.

The Government prioritises sound public finances, which are essential to economic and financial stability, and delivering economic growth. We are living within our means, reducing our levels of borrowing in the years ahead and supporting the Bank of England to get inflation down. We have already made progress towards this, with five interest rate cuts delivered this since the election. The Chancellor has asked departments to prioritise reducing inflation when developing policies for the Autumn Budget, ensuring decisions continue to support stability and long-term growth.

What discussions she has had with his European Union counterparts on (a) seeking to increase the level of profits from frozen Russian assets and (b) sharing the legal risks of doing taking such an approach.

The Chancellor is actively engaging with our EU partners, including recently at ECOFIN, and through regular discussions with G7 finance ministers to explore all viable legal avenues to make use of Russia’s sovereign assets for the benefit of Ukraine, in line with international law. The Government remains committed to ensuring Russia is held accountable for the damage it has caused, and continues to cause, in Ukraine. Alongside our G7 partners, the UK has pledged to maintain the sanctions on Russia’s sovereign assets within our jurisdictions until Russia compensates for this harm.

What assessment her Department has made of the potential implications for her policies of the recommendations of the report by the London School of Economics entitled Releasing the Mortgage Prisoners, published in February 2023.

The Government takes the issue of mortgage prisoners seriously. We understand the challenges that this cohort of borrowers faces and will work with regulators and the industry to ensure that this problem is properly considered.

If she will consider the potential merits of reopening the Equitable Life Compensation Scheme.

The Equitable Life Payment Scheme has been fully wound down and closed since 2016 under the approach taken by the Conservative and Liberal Democrat Coalition Government. There are no plans to reopen any decisions relating to the Payment Scheme. Further guidance on the status of the Payment Scheme after closure is available at: https://www.gov.uk/guidance/equitable-life-payment-scheme#closure-of-the-scheme

Whether she has made an assessment of the potential merits of introducing a compensation scheme for people for whom the resale value of their electric vehicle was affected by changes to the level of taxation for electric vehicles after 1 April 2025.

There are no current plans to introduce a compensation scheme of this design. Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads and is designed to ensure all road users pay a fair contribution. Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport.The Government keeps all taxes under review as part of the policy making process.

What assessment the Government has made of the merits of introducing National Insurance Contributions exemptions for employers who hire individuals transitioning off working benefits.

The Government is committed to providing people who are out of work with the personalised support they need to find work, aiding the long-term ambition of an 80% employment rate. At the Spending Review, the Government increased funding for employment support to over £3.5 billion by 2028-29, helping people to access the skills they need to progress, tackling unemployment and inactivity and ensuring more people are in better jobs.There are a wide range of factors to take into consideration when introducing a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and the cost.

What estimate she has made of the number of pensioners who will exceed the £35,000 income threshold for receiving the Winter Fuel Payment, in each year from 2025 to 2030; and what estimate she has made of the annual financial yield resulting from that measure in each of those years.

On 9 June the Government announced that, from this winter 2025-26, Winter Fuel Payment eligibility will be expanded in England and Wales. Pensioners with incomes below or equal to £35,000 will benefit from a Winter Fuel Payment. This will mean that the vast majority of pensioners - over three quarters, or 9 million individuals - will benefit from a Winter Fuel Payment throughout this parliament. This change ensures that the means-testing of winter fuel payments has no effect on pensioner poverty. We estimate that around £450m per year will be recovered via the tax system or from individuals opting out of receiving the Winter Fuel Payment. This is subject to OBR certification when this policy is scored this Autumn.

Whether the Government plans to expand (a) financial support and (b) tax relief for small and medium-sized manufacturing firms.

Small businesses are vital to high streets, local communities, and economic growth. At Autumn Budget 2024, the Government recognised this by:More than doubling the Employment Allowance to £10,500;Maintaining the Small Profits Rate and marginal relief at their current rates and thresholds, as well as maintaining the £1 million Annual Investment Allowance; andFreezing the small business multiplier for 2025/26. Taken together with Small Business Rate Relief (SBRR), over a million properties will be protected from inflationary bill increases. Despite the difficult fiscal inheritance, we have also been able to protect key business support programmes like Growth Hubs, while allocating £250 million to the British Business Bank's small business programmes in 2025/26.

Whether she plans to include sustainable funding for domestic abuse perpetrator intervention programmes in the Comprehensive Spending Review.

The Home Office is the lead department responsible for domestic abuse funding. The allocation of funding across departmental budgetary responsibilities will be confirmed through the upcoming Spending Review.

If she will make an assessment of the potential impact of reductions in the level of relief through the Business Rates Relief scheme on small businesses.

We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. As set out at Autumn Budget 2024, the Government is committed to protecting the smallest properties by freezing the small business multiplier in 2025-26 and protecting over a million properties from inflationary bill increases. In addition, over a third of properties (more than 700,000) already pay no business rates as they receive 100 per cent Small Business Rate Relief, with an additional c.60,000 benefiting from reduced bills as this relief tapers. To deliver our manifesto pledge, we also intend to introduce permanently lower tax 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 and 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. Without any Government intervention, RHL relief would have ended entirely in April 2025, creating a cliff-edge for businesses.

Pursuant to the Answer of 7 April 2025 to Question 43135, what historic information she holds on taxable state pension payments to people who are now deceased; and whether her Department would supply such data on request to the Department for Work and Pensions where a potential state pension underpayment is under investigation by that Department.

The Department for Work and Pensions (DWP) and HM Revenue and Customs (HMRC) share information via an established legislative gateway for the administration of the State Pension. When HMRC receive updates on State Pension payments from DWP, they store it for any tax years still subject to an end of year reconciliation check. The same process takes place for deceased customers. While HMRC may hold information on State Pension received from DWP to ensure the collection of tax, it complies with General Data Protection Regulations by deleting any customer data that is outside of the retention period for tax purposes.

If HMRC will provide (a) National Insurance records, (b) historic income tax records showing taxable payments of state pensions and (c) any other related records of deceased people to bereaved family members for claims for underpaid state pensions.

His Majesty’s Revenue and Customs (HMRC) operates a strict duty of confidentiality to protect customers’ data. Therefore they can only supply information regarding the deceased to family members in certain circumstances permitted in law, for example to enable the tax and National Insurance affairs of the deceased to be settled. At present HMRC does not have the power to provide families with tax and National Insurance information for the purpose mentioned. The State Pension is a matter for the Department for Work and Pensions (DWP) and HMRC shares information via an established legislative gateway with DWP for its administration.

With reference to the policy paper entitled Simplification update – January 2024, published 16 January 2024, when she plans to implement changes to National Insurance credits for parents who did not claim Child Benefit.

I can confirm that the new National Insurance (NI) credit for parents who did not claim child benefit due to the High-Income Child Benefit Charge will be implemented as planned from April 2026 to ensure that affected parents and carers do not miss out on building entitlement to the State Pension.

Whether her Department has considered tax breaks for companies that donate humanitarian products to Ukraine.

The Corporation Tax regime includes provisions that allow the deduction of qualifying charitable donations from a company’s total taxable profits for the accounting period in which they are paid. Following certain conditions, companies are also able to obtain tax relief for donations of trading stock of medical supplies and/or medical equipment for humanitarian purposes. This could include eligible donations made to support Ukraine. We sincerely appreciate the dedication and effort UK businesses are demonstrating in their support for Ukraine. The UK is at the forefront to providing military, financial and humanitarian support to Ukraine for as long as it takes. The UK has committed £12.8bn in military, humanitarian and economic support to Ukraine since February 2022. The UK will continue to honour the PM’s commitment on 10 July which provides Ukraine with £3bn of military support p.a. until 2030/31 or for as long as needed. Support from UK businesses to Ukraine is invaluable, and we are committed to strengthening these ties to help in securing a lasting peace for Ukraine.