Written questions by Dhesi.

What the median age is of computers issued to officials in their Department.

HM Treasury does not record the age of computers.

Pursuant to the Answer of 20 December 2024 to Question 19379 on Marginal Tax Rates, whether she has made an assessment of the potential impact of people earning just under £100,000 (a) working additional hours and (b) receiving a pay rise on the (i) 60% effective marginal rate of taxation and (ii) loss of childcare support.

As set out previously, within the personal tax system, withdrawal of the Personal Allowance affects those with income over £100,000 a year. It was introduced in 2010-11 and occurs gradually, with £1 of allowance lost for every £2 of income above the income limit of £100,000, implying an effective marginal income tax rate of 60 per cent. This reduction continues until the Personal Allowance is completely withdrawn for those with incomes above £125,140.The Government recognises that because of this, taxpayers with incomes within the taper band face a higher a marginal tax rate and that it introduces some complexity into the tax system. However, removing this would be expensive and regressive. Families are not eligible for the 30 free hours or tax-free childcare offers if one parent earns over £100,000. The income cap is per person and aligns with an existing boundary in the tax system. This means there is no incentive for the lower earner in the household to reduce their income in order to be eligible. The Government is committed to managing the public finances in a balanced and responsible way, and this means continuing to target support at those who need it most.

Whether she plans to alter her policies on the (a) eligibility (b) use (c) thresholds for London house prices and (d) withdrawal penalties criteria for the Lifetime ISA.

The Lifetime ISA remains narrowly focused on supporting people to achieve the aspiration of home ownership, or to build up savings for later life. The property price cap supports most first-time buyers across the UK while targeting households that may find it most difficult to get onto the property ladder. Data from the latest UK House Price Index shows that while the average price paid by first-time buyers has increased since the introduction of the Lifetime ISA, it is still below the LISA property price cap in all regions of the UK except for London, where the average price paid is affected by boroughs with very high property values Any unauthorised withdrawals are subject to a 25% withdrawal charge. This recoups the Government bonus, any interest or growth arising from it, and a proportion of the individual’s initial savings. The Government keeps all aspects of savings tax policy under review.

Whether she plans to bring forward legislative proposals to help ensure public access to cash.

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 businesses, including in areas such as Slough and Berkshire, 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. 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. While the ongoing trend in payments in the UK has been away from cash and towards card and digital payment methods, the Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. Furthermore, businesses need access to cash deposit services in order to keep accepting cash and, therefore, support people’s ability to continue to transact using cash. The Financial Services and Markets Act 2023 granted the FCA the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. In September 2024, The FCA introduced regulatory rules for access to cash. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Data from LINK (the operator of the UK’s largest ATM network) identifies 106 ATMs in Slough, including 70 free-to-use ATMs. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK 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.

What recent assessment her Department has made of the adequacy of access to cash.

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 businesses, including in areas such as Slough and Berkshire, 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. 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. While the ongoing trend in payments in the UK has been away from cash and towards card and digital payment methods, the Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. Furthermore, businesses need access to cash deposit services in order to keep accepting cash and, therefore, support people’s ability to continue to transact using cash. The Financial Services and Markets Act 2023 granted the FCA the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. In September 2024, The FCA introduced regulatory rules for access to cash. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Data from LINK (the operator of the UK’s largest ATM network) identifies 106 ATMs in Slough, including 70 free-to-use ATMs. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK 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.

What recent discussions she has had with NatWest on the adequacy of the provision of its banking facilities in Slough.

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 businesses, including in areas such as Slough and Berkshire, 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. 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. While the ongoing trend in payments in the UK has been away from cash and towards card and digital payment methods, the Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. Furthermore, businesses need access to cash deposit services in order to keep accepting cash and, therefore, support people’s ability to continue to transact using cash. The Financial Services and Markets Act 2023 granted the FCA the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. In September 2024, The FCA introduced regulatory rules for access to cash. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Data from LINK (the operator of the UK’s largest ATM network) identifies 106 ATMs in Slough, including 70 free-to-use ATMs. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK 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.

What steps she plans to take to help support small businesses with cash banking, in the context of trends in the number of closures of physical banks.

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 businesses, including in areas such as Slough and Berkshire, 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. 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. While the ongoing trend in payments in the UK has been away from cash and towards card and digital payment methods, the Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. Furthermore, businesses need access to cash deposit services in order to keep accepting cash and, therefore, support people’s ability to continue to transact using cash. The Financial Services and Markets Act 2023 granted the FCA the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. In September 2024, The FCA introduced regulatory rules for access to cash. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Data from LINK (the operator of the UK’s largest ATM network) identifies 106 ATMs in Slough, including 70 free-to-use ATMs. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK 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.

What recent assessment she has made of the potential impact of bank closures on people requiring in person banking services in Slough.

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 businesses, including in areas such as Slough and Berkshire, 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. 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. While the ongoing trend in payments in the UK has been away from cash and towards card and digital payment methods, the Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. Furthermore, businesses need access to cash deposit services in order to keep accepting cash and, therefore, support people’s ability to continue to transact using cash. The Financial Services and Markets Act 2023 granted the FCA the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. In September 2024, The FCA introduced regulatory rules for access to cash. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Data from LINK (the operator of the UK’s largest ATM network) identifies 106 ATMs in Slough, including 70 free-to-use ATMs. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK 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.

What recent assessment she has made of the adequacy of the availability of banking facilities in (a) Slough and (b) Berkshire.

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 businesses, including in areas such as Slough and Berkshire, 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. 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. While the ongoing trend in payments in the UK has been away from cash and towards card and digital payment methods, the Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. Furthermore, businesses need access to cash deposit services in order to keep accepting cash and, therefore, support people’s ability to continue to transact using cash. The Financial Services and Markets Act 2023 granted the FCA the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. In September 2024, The FCA introduced regulatory rules for access to cash. Its rules require the reasonable provision of free cash withdrawal and deposit facilities for personal current accounts. Data from LINK (the operator of the UK’s largest ATM network) identifies 106 ATMs in Slough, including 70 free-to-use ATMs. Where a branch closure is announced or a community has submitted a cash access assessment request, LINK 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.

What steps she is taking to provide financial support to the lowest earners.

The Government has set out a Plan for Change, outlining our ambitious yet achievable milestones, including raising living standards in every part of the United Kingdom to ensure working people have more money in their pockets and delivering the highest sustained economic growth in the G7. Specific actions already taken by the Government to support low paid workers include: increasing to the National Living Wage from April 2025; extension of the Household Support Fund and Discretionary Housing Payments in England and Wales in 2025-26; and introduction of a new Fair Repayment Rate from April 2025 to cap debt repayments made through Universal Credit.

Pursuant to the Answer of 20 December 2024 to Question 19379 on Marginal Tax Rates, for what reason there are lower marginal rates of taxation for higher earners than in some lower earning brackets; and what assessment she has made on the potential impact of marginal tax rates on economic growth.

The Government is committed to a fair tax system in which those who have more contribute more. The income tax system is highly progressive, with different rates of tax sitting above an internationally high Personal Allowance. Within the personal tax system, withdrawal of the Personal Allowance affects those with income over £100,000 a year. It was introduced in 2010-11 and occurs gradually, with £1 of allowance lost for every £2 of income above the income limit of £100,000, implying an effective marginal income tax rate of 60 per cent. This reduction continues until the Personal Allowance is completely withdrawn for those with incomes above £125,140. The Government recognises that because of this, taxpayers with incomes within the taper band face a higher a marginal tax rate and that it introduces some complexity into the tax system. However, removing this would be expensive and regressive.

What estimate she has made of the number of imported disposable vapes manufactured in China in (a) 2024 and (b) 2023.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. Classification codes (according to the Harmonised System) are available to assist you in accessing published trade statistics data in the UK Global Tariff. Goods moving to and from the UK are identified by commodity codes. These are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Disposable vapes are most likely classified as commodity code 2404 12 00 90. HMRC does not collect the number of units imported for vapes. The data we do have on the import of these items, can be obtained from the build your own interactive tables on www.uktradeinfo.com. These tables include country of dispatch (CoD) which gives information on the country of export. If specifically wanting information on country of manufacture/ country of origin (CoO) this is available in the  bulk datasets archive. The data available includes value and weight (kg) of imports. Published data for 2024 covers January – October only If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

If she will make an estimate of the number of working age people who have reduced their working hours as a result of marginal state income deductions.

The Office for Budget Responsibility's October 2024 Economic and Fiscal Outlook (EFO) contains forecasts and assessments of government policy. Once the impact of all the Budget measures are taken into consideration, the OBR expect the employment level to increase from 33.1 million in 2024 to 34.3 million in 2029. This government is committed to increasing labour supply and tackling the recent rise in labour market inactivity. The Get Britain Working White Paper sets out the government’s strategy to support people back into work, and help them stay in work.

How many people were subject to a marginal tax rate (a) at and (b) above 100% in the last financial year.

For individuals with income between £100,000-£125,140, the income tax Personal Allowance is tapered by £1 for every £2 earned above this limit, until it has been completely withdrawn at £125,140. Taxpayers with incomes within the taper band face a higher ...

What the highest possible marginal tax rate is.

For individuals with income between £100,000-£125,140, the income tax Personal Allowance is tapered by £1 for every £2 earned above this limit, until it has been completely withdrawn at £125,140. Taxpayers with incomes within the taper band face a higher ...

How their Department defines strategy.

The definition is detailed in the Functional Standards Common Glossary, which is published on the gov.uk website at: https://www.gov.uk/government/publications/functional-standards-common-glossary/functional-standards-common-glossary#s

Pursuant to the Answer of 22 November 2024 to Question 14333, from which Department's budget funding related to the proposed lease of the military base on Diego Garcia will be allocated; whether additional Treasury

The UK-Mauritius treaty enabling the continued operation of the base on Diego Garcia is still subject to finalisation and signature. The government will lay it before parliament for scrutiny and intends to introduce necessary implementation legislation be...

What steps they are taking to use (a) artificial intelligence and (b) data to help increase their Department's productivity.

HM Treasury (HMT) is committed to improving its productivity, including through artificial intelligence (AI) and the effective use of data.HMT is implementing a multi-year Data and AI Strategy to make sure it adopts a modern data platform, upskills its pe...

If she will make an assessment of the adequacy of the compensation provided to Equitable Life investors via the Equitable Life payment scheme.

The Equitable Life Payment Scheme has been fully wound down and closed since 2016 and there are no plans to reopen any decisions relating to the Payment Scheme or review the £1.5 billion funding allocation previously made to it. Further guidance on the st...

Pursuant to the Answer of 14 October 2024 to Questions 7840, 7842 and 7843 on Armed Forces: Private Education, whether she has made an estimate of the cost to the public purse of exempting from VAT the fees paid by

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to the fee...