Written questions by Braverman.

Communities and Local Government, whether her Department plans to consult (a) fire authorities, (b) local councils and (c) the insurance sector on potential alternative funding mechanisms for fire services.

This Government recognises that the current funding formula for fire and rescue services is considered outdated. As such, the Ministry of Housing, Communities and Local Government is committed to reforming the way funding is allocated to local authorities and fire and rescue authorities. In the summer of 2025, the Ministry launched the Fair Funding Review 2.0, seeking views on the approach to determining new funding allocations for local authorities and fire and rescue authorities. The public consultation closed on 15 August 2025; and the response to which will be published in the autumn, followed by the publication of the provisional multi-year Settlement. The Ministry will continue to work closely with stakeholders across the sector to ensure fire and rescue services have the resources they need to protect communities.

Communities and Local Government, whether her Department has considered introducing a statutory levy on (a) home and (b) vehicle insurance policies to provide direct funding to fire and rescue services.

Fire and rescue services in England receive funding from several sources, including a central government grant, local council tax income (precept), and retained business rates allocated by the Ministry of Housing, Communities and Local Government. This funding is distributed through the Local Government Finance Settlement.Any introduction of a statutory levy on home and vehicle insurance as a source of funding to fire and rescue services would require further consideration.

Communities and Local Government, whether her Department has had discussions with the insurance industry on the potential feasibility of a per-policy contribution to fire service funding.

Fire and rescue services in England receive funding from several sources, including a central government grant, local council tax income (precept), and retained business rates allocated by the Ministry of Housing, Communities and Local Government. This funding is distributed through the Local Government Finance Settlement.Any introduction of a statutory levy on home and vehicle insurance as a source of funding to fire and rescue services would require further consideration.

Communities and Local Government, whether her Department has made an assessment of the potential impact of climate-related wildfires on fire service budgets; and what steps she is taking to ensure sustainable funding for fire (a) response and (b) prevention.

In 2024/25, the Government funded a National Resilience Wildfire Advisor to assess what additional wildfire national capabilities might be needed to increase resilience to wildfire risk and to ensure coordination of approaches across the sector. Preparing for the future not only means tackling climate and nature emergencies but also adapting to the changes they will bring to our environment. A coordinated approach is essential to mitigate the impact on people, property, habitats, livestock, natural capital and wildlife, and to plan the most effective response to incidents. The Ministry maintains close working relationships with the National Fire Chiefs Council and England and Wales Wildfire Forum, and will continue to work closely with stakeholders across the sector to ensure fire and rescue services have the resources they need to protect communities.

If he will have discussions with the Co-operative Group on Project Lunar.

Project Lunar is an internal policy that the Co-op is introducing and is not a matter that DBT can comment on.The Health and Safety Executive (HSE) has the policy lead for regulation of workplace health and safety in Great Britain. The primary responsibility for managing risk to health and safety lies with employers. An employer is the person or organisation that is legally responsible, under health and safety law, for managing and controlling risks created by their work activities. It is for the employer to determine the best way to manage those risks taking account of the circumstances of their business and work activity. There may be greater risks for lone workers without direct supervision or someone to help them if things go wrong, and an employer must identify the risks to lone workers and put control measures in place to protect them.HSE provide guidance on lone working: Lone working: Protect those working alone - HSE.

What assessment his Department has made of the potential impact of recent increases in the National Living Wage on the financial sustainability of small businesses in (a) hospitality, (b) retail and (c) other sectors.

The Government considers the expert and independent advice of the Low Pay Commission (LPC) when setting the National Minimum Wage and National Living Wage rates. Each year, the Government’s remit to the LPC asks it to take into account the impact on businesses, including small businesses, as well as the wider economy. To inform its recommendations, the LPC undertakes extensive consultation, research and data analysis.The Government has published an Impact Assessment for the 2025 rates, which sets out the potential impacts on small businesses and the range of mitigations and policy measures in place to support them.

If her Department will revise the Access for All criteria to include community need as a key factor in future funding rounds.

As with all taxpayer funded programmes Access for All needs to demonstrate value for money and to benefit the maximum number of passengers. In addition to station footfall, we carefully consider local factors such as the incidence of disability or proximity to a school or hospital, geographical location, industry priority and the availability of third party funding are all taken into account when selecting stations.

What assessment her Department has made of the potential impact of relying on pre-booked taxi services from Portchester to nearby stations in order to access rail travel on disabled passengers.

This Government remains committed to improving railway accessibility and recognises the social and economic benefits it brings to communities. There are no immediate plans to improve step-free access at Porchester station. Train operators are required to provide assistance, free of charge, to enable disabled passengers to travel to and from every station in Great Britain that they have identified as accessible to them.

Whether Portchester train station will be considered for funding in the next round of the Access for All programme.

All funding available for the Access for All programme in the current Spending Review period has been allocated to projects. Nominations for future rounds of funding will benefit from strong industry support and a proportion of third party match funding.

What steps her Department is taking to improve disabled access at Portchester train station.

This Government remains committed to improving railway accessibility and recognises the social and economic benefits it brings to communities. There are no immediate plans to improve step-free access at Porchester station and all current funding under the government’s Access for All programme has been allocated to existing projects. Nominations for future funding rounds will be strengthened by strong industry support and third-party match funding. In the meantime, passengers unable to use the station can book assistance through South Western Railway.

Whether she plans to review the £85,000 VAT registration threshold.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether. Any change to the threshold would have potential impacts on small businesses, the economy as a whole, and tax revenues, which the Government would need to consider carefully. The Government keeps all taxes under review and any changes are announced at fiscal events.

If she will meet with representatives from small hospitality businesses to discuss (a) VAT reform and (b) the introduction of sector-specific reliefs.

The Government values the significant contribution made by hospitality and tourism businesses to economic growth and social life in the UK. The Chancellor welcomes representations from hospitality businesses and meets with a variety of businesses, including those in the hospitality sector, as part of her role.

If her Department will review the funding allocation model to ensure that smaller stations are not disadvantaged due to proximity to better-equipped neighbouring stations.

As with all taxpayer funded programmes, stations projects need to demonstrate value for money, but this is not necessarily linked to size of station. In the case of the Access for All programme, station footfall is only one criteria used. Additional importance is placed on local incidence of disability, geographical location, industry priority and the availability of third party funding.

What support is available to local authorities seeking to provide match funding for accessibility upgrades at stations.

Network Rail and train operators will always be available to advise local authorities on how funding contributions could be used to support station accessibility upgrades. This can happen on both a stand-alone basis, and as part of national nomination processes for the Access for All programme.

What recent comparative assessment her Department has made on the levels of VAT charged to (a) small hospitality businesses, (b) supermarkets, (c) national chains and (d) delivery platforms.

The level of the charge depends on the good or service being supplied. VAT only needs to be accounted for by VAT-registered businesses, and at £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether.

What criteria she uses to assess bids under the Access for All scheme; and how stations can qualify for accessibility improvements.

As with all taxpayer funded programmes Access for All needs to demonstrate value for money. The criteria used to assess nominations include station footfall, weighted by incidence of disability in the area, industry priorities, and the availability of third-party funding.  We also consider local factors, for example proximity to hospitals or stations with especially high numbers of interchange passengers. We also ensure that selected stations represent a fair geographical spread of projects across the national network.

Whether her Department has made an assessment of the potential merits of introducing a reduced flat rate percentage for hospitality sector businesses.

The Flat Rate Scheme aims to offer additional simplification to smaller businesses. It allows VAT to be calculated by the application of a sector-specific percentage. Users benefit by not having to account for VAT on sales and costs, instead applying a lower rate than the 20% Standard Rate of VAT. These percentages reflect average ratios of VAT on sales and purchases for registered businesses in each sector. They vary between 4% and 16.5% to account for the different levels of normal input tax recovery. This includes the 10.5% hospitality rate. Additionally, the Scheme allows businesses to recover VAT on the purchase of larger capital items. We keep all taxes under review and make changes at Budget in the context of the overall public finances.

Whether she has plans to (a) simplify and (b) expand access to (i) business rates relief and (ii) tax support schemes for small hospitality venues in (A) coastal and (B) rural communities.

The Government is committed to creating a fairer business rates system that supports small businesses and protects the high street. Over a third of properties (more than 700,000) already pay no business rates as they receive 100 per cent Small Business Rates Relief (SBRR), with an additional c.60,000 benefiting from reduced bills as this relief tapers. To deliver our manifesto pledge to create a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century, from 2026-27, we intend to introduce permanently lower tax rates for eligible retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000.The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we have 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. We have also frozen the small business multiplier, protecting over a million properties from inflationary bill increases.Furthermore, Rural Rate Relief aims to ensure that key amenities are available, and community assets protected in rural areas. It provides 100% rate relief for properties that are based in eligible rural areas with populations below 3,000.As highlighted in the Transforming Business Rates Discussion Paper published at Autumn Budget 2024, the Government was interested in hearing stakeholders’ views on the extent to which the current system acts as a barrier to investment and specifically, whether the current eligibility criteria for SBRR impacts businesses' incentives to invest and expand into a second property. 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.

Whether she plans to review the Flat Rate Scheme rules to enable small hospitality businesses to recover VAT on essential inputs.

The Flat Rate Scheme aims to offer additional simplification to smaller businesses. It allows VAT to be calculated by the application of a sector-specific percentage. Users benefit by not having to account for VAT on sales and costs, instead applying a lower rate than the 20% Standard Rate of VAT. These percentages reflect average ratios of VAT on sales and purchases for registered businesses in each sector. They vary between 4% and 16.5% to account for the different levels of normal input tax recovery. This includes the 10.5% hospitality rate. Additionally, the Scheme allows businesses to recover VAT on the purchase of larger capital items. We keep all taxes under review and make changes at Budget in the context of the overall public finances.

What assessment her Department has made of the potential impact of the Flat Rate VAT Scheme on small independent hospitality businesses' ability to claim VAT on (a) food, (b) energy, (c) supplies and (d) other input costs.

The Flat Rate Scheme offers additional simplification to smaller businesses. It allows VAT to be calculated by the application of a sector-specific percentage. These are lower than the current rate of 20% to allow for VAT on costs which cannot be claimed by scheme users.These percentages reflect average ratios of VAT on sales and purchases for registered businesses in each sector. They vary between 4% and 16.5% to account for the different levels of normal VAT recovery. This includes the 10.5% hospitality rate. Additionally, the Scheme allows businesses to recover VAT on the purchase of larger capital items.In this sector many costs do not attract VAT, including food which may be zero-rated and wages which are outside the scope of VAT. Energy costs may be charged a lower rate of VAT depending on usage.The Flat Rate Scheme is optional, and each business must make its own judgement regarding the additional simplification it offers and the different VAT liability which would be declared if it were used.