Written questions by Andrew.

How many and what proportion of new general practice premises projects have appealed the valuation by the district valuer service; and how many of those appeals were upheld.

For context, the Valuation Office Agency’s (VOA) District Valuer Services (DVS) provide property advice to NHS bodies in England, including Current Market Rent (CMR) assessments for GP practice premises, under the NHS (General Medical Services - Premises Costs) Directions. DVS is instructed in accordance with the Directions, to assess the financial value for money aspect of proposed new lease terms including rent for both existing premises and for third-party development schemes. DVS then provide advice to the Integrated Care Board (ICB). The ICB is responsible for the decision on approval of the project reflecting all Value for Money considerations including the DVS advice and their own budgetary targets. The VOA are not aware of any appeals to NHS Resolution in relation to an ICB Value for Money decision relating to new premises development.

How many new general practice premises projects are awaiting a valuation by the district valuer; and what the average time taken is to complete such valuations.

For context, the Valuation Office Agency’s (VOA) District Valuer Services (DVS) provide property advice to NHS bodies in England, including Current Market Rent (CMR) assessments for GP practice premises, under the NHS (General Medical Services - Premises Costs) Directions. DVS is instructed in accordance with the Directions, to assess the financial value for money aspect of proposed new lease terms including rent for both existing premises and for third-party development schemes. DVS then provide advice to the Integrated Care Board (ICB) who will utilise our advice to consider their wider Value for Money approval including affordability. The length of time taken to complete a case varies depending on case type and complexity, and negotiations with GPs and their advisors. Instructions of this nature vary considerably. DVS may be asked to provide advice on the CMR based on initial project proposals or alternatively may be asked to review the scheme, seek further details of the proposal and enter into discussions with the parties prior to providing an opinion of CMR. Therefore, the time taken to provide the valuation will vary. As projects progress and are subject to amendment DVS may provide a number of valuations during the instruction period and instructions may be paused at the request of the ICB, depending on wider circumstances. Instructions are commenced within a short period from date of receipt and progressed in line with client requirements.

What the (a) average and (b) longest waiting times were for district valuer assessments of GP premises proposals in the most recent 12-month period for which data are available.

For context, the Valuation Office Agency’s (VOA) District Valuer Services (DVS) provide property advice to NHS bodies in England, including Current Market Rent (CMR) assessments for GP practice premises, under the NHS (General Medical Services - Premises Costs) Directions. DVS is instructed in accordance with the Directions, to assess the financial value for money aspect of proposed new lease terms including rent for both existing premises and for third-party development schemes. DVS then provide advice to the Integrated Care Board (ICB) who will utilise our advice to consider their wider Value for Money approval including affordability. The length of time taken to complete a case varies depending on case type and complexity, and negotiations with GPs and their advisors. Instructions of this nature vary considerably. DVS may be asked to provide advice on the CMR based on initial project proposals or alternatively may be asked to review the scheme, seek further details of the proposal and enter into discussions with the parties prior to providing an opinion of CMR. Therefore, the time taken to provide the valuation will vary. As projects progress and are subject to amendment, DVS may provide a number of valuations during the instruction period and instructions may be paused at the request of the ICB, depending on wider circumstances. For the above reasons it is not possible to provide average and longest waiting times for DV assessments of GP proposals. Instructions are commenced within a short period from date of receipt and progressed in line with client requirements.

What recent discussions she has had with the Secretary of State for Health and Social Care on the potential impact of district valuer assessments on the opening of new GP surgeries.

The Chancellor has regular conversations with the Health Secretary on range of issues. The Spending Review 2025 announced the largest ever health capital budget, with a £2.3 billion real terms increase in capital spending over the SR period. The £102 million Primary Care Utilisation and Modernisation Fund announced earlier this year will upgrade more than a thousand GP surgeries across England, which will create space to deliver more appointments and improve access for patients. With respect to the opening of new GP surgeries, this is a matter for the Department of Health and Social Care and the NHS, who may consult the district valuer when the value for money of premises development proposals is assessed.

When she plans to amend Gift Aid legislation to ensure that charities operating on a membership subscription model can continue to claim Gift Aid while complying with the requirements of the Digital Markets, Competition and Consumers Act 2024.

The government will legislate to amend the rules concerning Gift Aid due to implications of the Digital Markets, Competition and Consumers Act (DMCCA) 2024. This Act introduces new protections for consumers who take out subscription contracts. The government will amend existing Gift Aid legislation before the DMCCA comes into force so that charities can continue to claim Gift Aid while complying with new consumer protections.

Whether she has plans to make changes to the rules on gift aid.

The government is pleased to confirm its plans to legislate to amend the rules concerning Gift Aid due to implications of the Digital Markets, Competition and Consumers Act 2024. This Act introduces new protections for consumers who take out subscription contracts. The government will amend existing Gift Aid legislation so that charities can continue to claim Gift Aid while complying with these new consumer protections when they come into force. In relation to the other general question related to Gift Aid reform, the government keeps all rules under review and will continue to work closely with the sector with a view to improving processes.

Whether she plans to bring forward legislative proposals to amend Gift Aid legislation to ensure that charities who rely on a membership subscription model can continue to claim Gift Aid while complying with the Digital Markets, Competition and Consumers Act 2024.

The government is pleased to confirm its plans to legislate to amend the rules concerning Gift Aid due to implications of the Digital Markets, Competition and Consumers Act 2024. This Act introduces new protections for consumers who take out subscription contracts. The government will amend existing Gift Aid legislation so that charities can continue to claim Gift Aid while complying with these new consumer protections when they come into force. In relation to the other general question related to Gift Aid reform, the government keeps all rules under review and will continue to work closely with the sector with a view to improving processes.

What assessment she has made of the potential impact of changes to (a) Business and (b) Agricultural Property Relief on the heritage sector.

The Government published information about the reforms to agricultural property relief (APR) and business property relief (BPR) at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27, with around half of those being claims that only involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms. In some circumstances, relief from inheritance tax and capital gains tax is also available for national heritage assets when they pass to a new owner either as a result of a death or as a gift. HMRC determines which assets qualify for exemption on the advice of the government’s heritage advisory agencies. No changes have been made to this relief at the Budget. Information about tax relief for national heritage assets can be found at https://www.gov.uk/guidance/tax-relief-for-national-heritage-assets.

If she will make an assessment of the potential impact of forthcoming changes to business rate relief on the viability of grassroots music venues.

At the Autumn Budget, the Government announced that retail, hospitality and leisure (RHL) properties will receive 40% relief (up to a cash cap of £110,000 per business) for 2025-26. Under the plans we inherited from the previous government, RHL relief would have ended entirely in April 2025. The Culture, Media and Sport Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. The government has also announced its intention to introduce permanently lower tax rates for RHL properties with rateable values below £500,000 from 2026-27. The Government’s full response to this report was published on 14th of November and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.

What assessment she has made of the potential implications for her policies of the recommendations in Loan Charge Resolution’s letter to the Exchequer Secretary to the Treasury, dated 7th August 2024.

I know that the loan charge is an extremely important issue for many members and their constituents. I have met with campaigners to discuss the loan charge, and the Chancellor and I continue to consider this matter. We will provide an update in due course.

How many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.

Promotion or operation of mass marketed tax avoidance schemes is not, in or of itself, a criminal offence,unless the promoter is acting in breach of an HMRC Stop Notice. One individual involved in selling Disguised Remuneration schemes subject to the Loan Charge has been convicted for a related offence. A number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.

What estimate her Department has made of the potential impact of changes in the level of fuel duty on food prices.

Fuel duty applies to petrol, diesel and other fuels for road and non-road uses, such as construction. The Government carefully considers the impact of fuel duty on households and businesses, including haulage firms involved in food production and transportation. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round; the Chancellor makes decisions on tax policy at fiscal events.

How many suicides of people facing the Loan Charge HMRC has referred to the Independent Office of Police Conduct.

HMRC takes issues relating to loss of life or serious injury extremely seriously. HMRC has made ten referrals to the Independent Office for Police Conduct (IOPC) where a taxpayer has sadly taken their life and used a disguised remuneration scheme.