Written questions by Perkins.

What discussions she has had with the Secretary of State for Environment, Food and Rural Affairs on (a) the design of the Extended Producer Responsibility scheme for packaging and (b) its interaction with wider economic and fiscal policy.

The Government is committed to moving towards a circular economy that delivers sustainable growth. Implementing the Collection and Packaging Reforms, including the Extended Producer Responsibility scheme for packaging is a critical step in this transition and will create a substantial incentive for investment in new and improved recycling services in the UK. HM Treasury is working closely with the Department for Environment, Food and Rural Affairs, and the lead department, on the delivery of these reforms.

What steps she is taking with Cabinet colleagues to meet commitments to contribute to the global target of $30 billion a year in international financial resources for biodiversity by 2030 under the Global Biodiversity Framework.

The Government is committed to fulfilling its obligations under the Global Biodiversity Framework, working to halt and reverse biodiversity loss. The Government recognises the importance of the collective global target of mobilising at least $30 billion per year in international financial resources for biodiversity, part of the broader commitment to mobilise $200 billion per year from all sources of finance by 2030. The Government continues to support developing countries on climate and nature action through the UK’s International Climate Finance. We will set out our spending plans for future years following the completion of the Spending Review and departmental resource allocation processes.

If she will take steps to issue guidance to people with a Teachers' Pension on the application of tax for (a) under and (b) over payments in the context of benefit rollback choices for the transitional protection remedy period.

HMRC has published comprehensive guidance on managing the tax implications of the public service pensions remedy, both for impacted pension scheme members and for schemes administrators. This guidance covers the position for under and overpayments of tax following the remedy rollback and is available on GOV.UK.Members can also use the “Calculate your public service pension scheme adjustment” digital service to simplify the process of calculating whether they owe further tax or may be due a refund.HMRC have also issued guidance and updates directly to scheme administrators via pension scheme newsletters to support schemes with drafting their own internal member communications.