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.

How often the Valuation Office Agency compared different types of properties in order to assess a request from a resident to change a council tax banding in each of the last five years; and on how many occasions there were no similar properties to compare.

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 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.

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.

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.

Whether the proposed removal of the VAT exemption for private school fees will include tuition centres that provide (a) only after school and weekend services and (b) full time services.

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 boarding services provided by private schools. All institutions that meet the definition of a private school set out in the draft legislation are within scope of this policy. The draft legislation can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1f8a3c2a28abb50d8c1/Private_Schools_Draft_Legislation_-_DIGITAL.pdf This definition includes music schools, dance schools, Centres for Advanced Training, and tuition centres where they charge fees for full-time education for pupils of compulsory school age. Institutions that charge fees for full-time education suitable for people over compulsory school age but under 19 (such as sixth forms) are also within scope of this policy. All education services, vocational training, and boarding services provided by institutions that meet this definition of a private school will be subject to VAT, including extracurricular classes. The VAT treatment of Special Educational Needs therapies will depend on the type of therapy and who it is provided by. If the therapy is a means of supporting the education delivered to and is provided by the private school, it will likely be subject to VAT. If it is a type of therapy that qualifies for the health and social care VAT exemptions (for instance, occupational therapy), it will remain exempt from VAT. This policy does not affect the VAT treatment of services provided by an unconnected third-party who carries out their services on a private school’s premises. The full fees of pupils in receipt of funding through the Music and Dance Scheme will be subject to VAT. The right time to consider any changes to schemes such as the Music and Dance Scheme is at the Spending Review. The Government does not expect fees to go up by 20% as a result of this policy change, and the Government expects private schools to take steps to minimise fee increases. Further details on this policy can be found in the technical note published alongside the legislation. The technical note can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1bdce1fd0da7b592eb6/Technical_Note_-_DIGITAL.pdf HMRC will also be publishing bespoke guidance for schools, and holding support sessions to help them understand their liabilities as a VAT-registered business.