Written questions by Morrison.

How many times the Valuation Office Agency has refused a request to change the council tax banding of a flat where the resident has compared their home to a lower council tax banded house of greater value, in each of the last five years.

The Valuation Office Agency does not centrally aggregate and record the data in the form requested. When assessing a home for Council Tax banding purposes, the VOA will refer to relevant sales of comparable properties, look at the bands of other comparable properties in the locality and, when appropriate, consider any Valuation Tribunal decisions made on similar properties. If there are very few comparable properties in the immediate locality, the VOA will consider comparable properties from a wider area, or properties which are similar in character but have some differences. More information on how the VOA values and bands domestic properties can be found in the Council Tax manual which is published on GOV.UK. Statistics on Council Tax challenges and changes made to the England and Wales Council Tax valuation lists are published annually and can also be found on GOV.UK.

What estimate her Department has made of the number of limited companies where the only employee is the director who pays employer National Insurance contributions.

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.Estimates of the number of sole director companies liable to pay employer National Insurance contributions are not available.

What assessment she has made of the potential impact of the increase in employers National Insurance contributions on sole directors of limited companies who pay employers National Insurance.

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.Estimates of the number of sole director companies liable to pay employer National Insurance contributions are not available.

If she will make an estimate of how much tax relief oil producers will receive for the development of the Rosebank oil field via the North Sea Investment Allowance; and what steps she is taking to ensure this funding scheme aligns with the Government's net-zero commitments.

The government’s fiscal approach in relation to the upstream oil and gas sector balances attracting investment with ensuring a fair return for the nation in exchange for the use of its resources. In last year’s Autumn Budget, the government increased the duration and rate of the Energy Profits Levy (EPL), a temporary additional tax on upstream oil and gas profits. The government also abolished an investment allowance in the EPL regime which was unique to oil and gas and not available to any other sector. These changes are expected to raise £2.3bn which will help support the transition to clean energy, enhance energy security and independence, and provide sustainable jobs for the future. The regime includes several tax reliefs and allowances, including in relation to investments which reduce domestic production emissions to support the sector’s transition to net zero. Whilst it would not be appropriate for the government to comment on the tax affairs of individual companies, estimates of tax revenues and the cost of tax reliefs are publicly available from the Office for Budget Responsibility (OBR) and the government respectively. The OBR’s most recent forecast of tax revenues from the oil and gas sector is available at the following link: https://obr.uk/efo/economic-and-fiscal-outlook-october-2024/. Similarly, where data is available, estimates of the cost of tax reliefs applicable to the oil and gas sector are at the following link: https://www.gov.uk/government/collections/tax-relief-statistics.

If she will make an estimate of the number of sole employer self-employed people that may face increased national insurance payments in the next 12 months.

The self-employed do not pay Employer NICs unless they hire employees to work for them. Sole traders who are registered as self-employed will therefore not be paying ER NICs, and therefore not be affected by the changes coming into effect from April 2025.