Written questions by Anderson.

What assessment she has made of the impact of the 2ppt increase to the rate of property income tax on residential landlords in South Shropshire.

Awaiting answer.

What fiscal steps her Department is taking to help increase productivity.

Since the General Election, productivity has risen by more than twice as much as it did in the whole of the last Parliament. The Government has increased capital spending by an additional £120 billion - the highest level in four decades – delivering major new investment in transport, housing, energy and R&D. Departments are set to deliver nearly £14 billion of efficiency savings by 2028-29.

What assessment has been made of the potential impact of reducing business rates on hospitality venues that use local food chains.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. More broadly, later this year, the Government will bring forward a new High Streets Strategy to reinvigorate our communities. The Government will work with businesses and representative bodies to pull this Strategy together.

If she will make an assessment of the potential merits of reviewing the confidentiality agreements relating to RBS Global Restructuring Group.

The Government currently has no plans to review the confidentiality agreements relating to RBS Global Restructuring Group. The Government has been clear that the inappropriate treatment of companies by RBS GRG was unacceptable. RBS rightly apologised for these mistakes and set up a scheme to compensate victims. The complaints process for customers in scope, as undertaken by Sir William Blackburne, is concluded, and the FCA published its final report in relation to RBS GRG in 2019.

When she plans to reply to the email from the hon. Member for South Shropshire dated 11 September 2025 with case reference number SA36696.

The email from the hon. Member for South Shropshire dated 11 September 2025 with case reference number SA36696 has been transferred to the Department for Business and Trade (DBT). DBT will respond in due course.

If she will review the adequacy of assessment criteria for establishing banking hubs.

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for customers. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and more than 190 are already open. Government is working closely with industry on this commitment. The locations of banking hubs are independently determined by LINK, the industry coordinating body responsible for making access to cash assessments. LINK will carry out an assessment wherever a branch closure is announced or if they receive a community request. Any decisions on changes to LINK’s independent assessment criteria are a matter for LINK and the financial services sector.

What assessment she has made of the potential impact of a single remote gambling duty on the sustainability of the horseracing sector.

The Government consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one closed on 21 July 2025. The proposed changes are intended to reduce complexity and improve compliance. The Government engaged with a range of stakeholders, including the horse racing sector throughout the consultation period and is now analysing submissions. The potential impact on horseracing and its workforce as well as the broader economic and social implications will be considered carefully as part of the process. If any changes are made to gambling duties at a future Budget following the consultation, the legislation will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

What steps she is taking to increase the number of apprenticeships available in her Department.

I refer the Hon. Member to the answer I gave on 19th May 2025 to PQ51804.

What estimate her Department has made of the number of businesses that will no longer be eligible for Small Business Rate Relief as a result of rateable value increases at the 2026 revaluation.

Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value (RV). Eligible properties under £12,000 will receive 100 per cent relief, which means over a third of businesses in England (more than 700,000) pay no business rates at all. There is also tapered support available to properties valued between £12,000 and £15,000. The upcoming 2026 revaluation will update RVs to reflect their estimated market value at the 1 April 2024 valuation date. The VOA will publish the draft list of all RVs in the Autumn.

If she will make an assessment of the potential merits of including (a) air conditioning systems, (b) solar panels and (c) other energy-efficient installations within the scope of Improvement Relief in the context of encouraging (i) business investment and (ii) energy efficiency upgrades.

At the Autumn Budget, the government published the Transforming Business Rates Discussion Paper, which set out priority areas for reform. This paper invited industry to help co-design a fairer business rates system that supports investment and is fit for the 21st century. This paper sought views on the efficacy of Improvement Relief, which was introduced in April 2024 and provides 12 months of relief for qualifying improvements to a property where this increases a property’s RV, including air conditioning systems. In summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025. Eligible plant and machinery used in onsite renewable energy generation and storage, such as rooftop solar panels, wind turbines, and battery storage, are exempt from business rates from 1 April 2022 until 31 March 2035.

What fiscal steps she is taking to support small businesses in (a) South Shropshire and (b) other rural communities.

At Autumn Budget 2024, the Government announced tax reforms to support small businesses, including: more than doubling the employment allowance to £10,500; commitments in the Corporate Tax Roadmap to maintain the Small Profits Rate and marginal relief at their current rates and thresholds; and freezing the small businesses multiplier for 2025/26. The Government also announced changes to inheritance tax, including reforms to business property relief (BPR). The Government has protected smaller family businesses from BPR changes, with the first £1 million of business assets continuing to receive 100% relief and then 50% thereafter. The Government has committed £250m in 2025-26 for the British Business Bank’s small business loans programmes, including Start Up Loans and the Growth Guarantee Scheme. We have extended funding for Growth Hubs across England in 2025-26. Businesses in your constituency can access the Shropshire Growth Hub for free advice, support, and signposting to other Government services.

What steps she is taking to help return inflation to the target rate.

Inflation has fallen from the peak of 11.1%, returning to the 2% target in September 2024, before slightly increasing again to 2.6% in March. The Bank of England has the responsibility of controlling inflation, and the Government fully supports them as they take action to sustainably return inflation to the 2% target. The independent Monetary Policy Committee (MPC) at the Bank of England has cut Bank Rate three times since August as underlying inflationary pressure has eased.

What steps she is taking to help veterans access Tax-Free Childcare.

The Government is committed to supporting veterans and their families access financial support available to them such as Tax- Free Childcare. Tax-Free Childcare aims to support working parents with the cost of childcare, including veterans, to work, return to work and work more when they want or need to. To be eligible, a parent and their partner (if they have one) must expect to earn at least the National Minimum or National Living wage for 16 hours a week on average and each earn no more than £100,000 per year. A parent may still be eligible if they are not currently working but their partner is and they are in receipt of Incapacity Benefit, or Severe Disablement Allowance, or Carer’s Allowance or Contribution-based Employment and Support Allowance. HMRC promotes Tax-Free Childcare through a range of channels including GOV.UK and the Childcare Choices website. More information on the scheme is also available on the British Army’s website, through targeted campaigns to childcare providers/parents and by the service charity sector such as Help for Heroes listed in the MoD’s Service Leavers’ Guide. These efforts ensure veterans are signposted to the childcare support available to them after military service.

If she will reduce the level of VAT on food and hot beverages in the hospitality sector.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. 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.The exceptional VAT relief for tourism and hospitality during the Covid-19 pandemic cost over £8 billion. Reintroducing a similar relief would come at a significant further cost.Delivering on its manifesto pledge, the Government will introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. In the meantime, the Government has prevented RHL relief from ending in April 2025 by extending it for one year at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.

What recent assessment she has made of recent trends in economic growth.

The independent Office for Budget Responsibility (OBR) are the Government’s official economic forecaster. They published their Economic and Fiscal Outlook (EFO) on 26th March. They forecast GDP growth to be 1.0% in 2025, 1.9% in 2026, 1.8% in 2027, 1.7% in 2028 and 1.8% in 2029.

What steps she is taking to support the hospitality sector in South Shropshire constituency.

The Government is committed to supporting the hospitality sector and we recognise the significant contribution they have on the UK economy.    Delivering on our manifesto pledge, we will introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. In the meantime, we have prevented RHL relief from ending in April 2025 by extending it for one year at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.    The Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year. This reduction increased the relief available on draught products to 13.9%.    The Government has protected the smallest businesses from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no employer NICs at all next year.  More than half of employers will see no change or will gain overall from this package and eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.The Government has funded a wide range of community assets, including pubs, through the Community Ownership Fund. On 23 December 2024, this Government announced the outcome of Round 4 of the Community Ownership Fund, the largest ever round to date, where we awarded £36.2m to 85 projects across the UK, including projects in Shropshire.

What assessment she has made of the potential impact of bank closures on access to (a) cash and (b) in-person banking services.

Banking has changed significantly in recent years with many customers benefiting from the ease and convenience of remote banking. While branch closures are commercial decisions for banks, the Financial Conduct Authority (FCA) guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place alternatives where reasonable. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. The Government understands the importance of face-to-face banking to communities and high streets and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 200 hubs have been announced so far, and over 100 are already open. The FCA introduced regulatory rules for access to cash in September 2024. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK (the operator of the UK’s largest ATM network) assesses a community’s access to cash withdrawal and deposit needs, and can recommend a new service if necessary. Where a resident, community organisation or other interested party feels access to cash in their community is insufficient, they can submit a request for a cash access assessment. Further information about submitting a cash access request can be found on LINK’s website. Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking and via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK.

Whether she plans to allocate funding to support (a) sustainability and (b) innovation in the arts, tourism and leisure sector.

The Government has included the Creative Industries as one of the priority sectors in the Industrial Strategy, and as part of this is considering opportunities to support sustainability and innovation in the arts. At Phase 1 of the Spending Review the Government allocated funding to support the arts and cultural sector, including a £270 million Arts Everywhere Fund that will help to improve the financial and environmental sustainability of arts venues and a £60 million package for the Creative Industries announced at the Creative Industries Growth Moment in January that will help creative business to grow and facilitate innovation. The Government also supports the tourism industry primarily through funding for the British Tourist Authority to support VisitBritain and VisitEngland. Any new funding plans will be considered as part of Phase 2 of the Spending Review in June.

What assessment she has made of the potential impact of changes to employer National Insurance contributions on apprenticeship schemes.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations as well as an overview of the equality impacts.The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.Eligible businesses can claim employer NICs reliefs including those for under-21s and under-25 apprentices.For more information about available reliefs please visit https://www.gov.uk/government/collections/allowances-expenses-and-reliefs-when-you-run-a-business

What steps she is taking to support the delivery of banking hubs in rural areas.

The Government understands the importance of face-to-face banking to communities, high streets and rural areas across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with banks to roll out 350 banking hubs, which will provide local residents and businesses up and down the country with critical cash and banking services. Over 200 banking hubs have been recommended so far, and over 100 banking hubs are already open. Banking has changed significantly in recent years with many customers benefitting from the ease and convenience of remote banking. While branch closures are commercial decisions for banks and building societies, FCA guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place alternatives where reasonable. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking and via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK.