Written questions by Antoniazzi.

Pursuant to the Answer of 4 February 2026 to Question 118047, which section of the most recent Block Grant Transparency publication details the Barnett consequentials allocated to the Northern Ireland Executive following increases in police funding to PCCs in England and Wales in each year since 2020.

The Barnett formula applies to all changes in UK Government Departmental Expenditure Limits, as set out in the Statement of Funding Policy. The Block Grant Transparency publication breaks down all changes to the Northern Ireland Executive’s block grant funding since Spending Review 2015. The most recent report was published in October 2025. At spending reviews, the Barnett formula is applied to overall changes to department funding, rather than to individual programmes or specific funding streams. Therefore, it is not possible to identify or specify Barnett consequentials allocated to the Northern Ireland Executive for particular programmes where funding was provided at spending reviews, including increases in police funding to Police and Crime Commisioners in England and Wales.

What estimate she has made of the Barnett consequentials allocated to the Northern Ireland Executive following increases in police funding to PCCs in England and Wales in each year since 2020.

The Barnett formula applies to all changes in UK Government Departmental Expenditure Limits, as set out in the Statement of Funding Policy. The Block Grant Transparency publication breaks down all changes to the Northern Ireland Executive’s block grant funding since Spending Review 2015. The most recent report was published in October 2025.

What estimate she has made of the Barnett consequentials allocated to the Northern Ireland Executive from the £750,000 uplift provided in 2019 for an increase in officer numbers to 20,000 in England and Wales.

The Barnett formula applies to all changes in UK Government Departmental Expenditure Limits, including the Home Office, as set out in the Statement of Funding Policy. The Block Grant Transparency publication breaks down all changes to the Northern Ireland Executive’s block grant funding since Spending Review 2015. The most recent report was published in October 2025.

What assessment she has made of the potential impact of an increase in fuel duty on the competitiveness of (a) haulage and (b) coach operators based in Wales.

At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The temporary 5p cut is scheduled to expire in March 2026. The Government considers the impact of fuel duty on households and businesses across the country, with decisions on rates made at fiscal events.

What discussions she has had with the Welsh Government on enabling (a) hauliers and (b) coach operators in Wales to access the National Wealth Fund for investment in zero-emission vehicles and refuelling infrastructure.

The National Wealth Fund is committed to ensuring the benefits of its investments are felt in all four nations of the UK. It is actively engaging with stakeholders in Wales, including with the Welsh Government and Wales Office, to identify opportunities for investment. As set out in the Chancellor’s Statement of Strategic Priorities to the National Wealth Fund in March 2025, clean energy and transport are priority sectors, this includes supporting the transition to zero-emission vehicles and associated refuelling infrastructure. The National Wealth Fund will continue to explore investible propositions that satisfy its investment principles.

What assessment she has made of the potential impact of levels of taxation on the hospitality sector.

Businesses in our retail, hospitality and leisure sectors are foundational to our economy and our high streets, and we are supporting them to succeed.From 2026-27, we will introduce a permanently lower business rates multiplier for retail, hospitality and leisure properties with rateable values under £500,000.We have increased the Employment Allowance to £10,500, pledged to cut business admin costs by 25% during this parliament, and introduced tougher retail crime measures, including a new offence for assaulting retail workers and ending immunity for shop theft under £200.

What assessment her Department has made of the potential impact of the Australian government's introduction of tax relief for distillers from July 2026 on the UK spirits industry.

No formal assessment has been made by the department regarding this specific policy. As with all taxes, the Government keeps alcohol duty under review as part of its Budget process.

If her Department will make an assessment of the potential impact of levels of excise duty on spirits on distilleries from 1 February 2025.

Alcohol duty is a reserved matter. The reformed alcohol duty system was introduced in August 2023 and taxes alcohol in a progressive manner, ensuring higher strength products pay proportionately more duty. This approach is supported by public health exports including clinical advisors to the Department of Health & Social Care and the Chief Medical Officer. Small Producer Relief (SPR) was introduced alongside the reforms and allows small producers to pay a reduced duty rate on products below 8.5 per cent alcohol by volume (ABV). Retaining a strength limit for SPR is important as it aligns the relief with the Government's public health objectives and the new simplified band structure. Small spirits producers are able to claim the relief on any goods they make below this level, such as pre-mixed spirits. At the recent Budget, the Chancellor announced that she would uprate alcohol duty in line with RPI inflation on 1 February 2025, except on qualifying draught products. This decision weighed the impacts on businesses, cost-of-living pressures on people who drink moderately and responsibly, and the public health case for higher duties to tackle increasing alcohol-related deaths, as well as economic inactivity. However, to support UK spirits producers, the government will invest up to £5 million to support the delivery of the Spirits Drinks Verification Scheme administered by HMRC. This scheme helps spirits producers, such as UK whisky distilleries, verify their products against protected geographical indicators. Further, alcohol duty stamps scheme will end from 1 May 2025, reducing the administrative burden on spirit producers and importers.

What steps her Department is taking with the devolved Administrations to support independent distilleries across the UK.

Alcohol duty is a reserved matter. The reformed alcohol duty system was introduced in August 2023 and taxes alcohol in a progressive manner, ensuring higher strength products pay proportionately more duty. This approach is supported by public health exports including clinical advisors to the Department of Health & Social Care and the Chief Medical Officer. Small Producer Relief (SPR) was introduced alongside the reforms and allows small producers to pay a reduced duty rate on products below 8.5 per cent alcohol by volume (ABV). Retaining a strength limit for SPR is important as it aligns the relief with the Government's public health objectives and the new simplified band structure. Small spirits producers are able to claim the relief on any goods they make below this level, such as pre-mixed spirits. At the recent Budget, the Chancellor announced that she would uprate alcohol duty in line with RPI inflation on 1 February 2025, except on qualifying draught products. This decision weighed the impacts on businesses, cost-of-living pressures on people who drink moderately and responsibly, and the public health case for higher duties to tackle increasing alcohol-related deaths, as well as economic inactivity. However, to support UK spirits producers, the government will invest up to £5 million to support the delivery of the Spirits Drinks Verification Scheme administered by HMRC. This scheme helps spirits producers, such as UK whisky distilleries, verify their products against protected geographical indicators. Further, alcohol duty stamps scheme will end from 1 May 2025, reducing the administrative burden on spirit producers and importers.

What assessment her Department has made of the potential merits of new measures to help ensure that independent distilleries in rural areas receive adequate support to help foster economic growth.

Alcohol duty is a reserved matter. The reformed alcohol duty system was introduced in August 2023 and taxes alcohol in a progressive manner, ensuring higher strength products pay proportionately more duty. This approach is supported by public health exports including clinical advisors to the Department of Health & Social Care and the Chief Medical Officer. Small Producer Relief (SPR) was introduced alongside the reforms and allows small producers to pay a reduced duty rate on products below 8.5 per cent alcohol by volume (ABV). Retaining a strength limit for SPR is important as it aligns the relief with the Government's public health objectives and the new simplified band structure. Small spirits producers are able to claim the relief on any goods they make below this level, such as pre-mixed spirits. At the recent Budget, the Chancellor announced that she would uprate alcohol duty in line with RPI inflation on 1 February 2025, except on qualifying draught products. This decision weighed the impacts on businesses, cost-of-living pressures on people who drink moderately and responsibly, and the public health case for higher duties to tackle increasing alcohol-related deaths, as well as economic inactivity. However, to support UK spirits producers, the government will invest up to £5 million to support the delivery of the Spirits Drinks Verification Scheme administered by HMRC. This scheme helps spirits producers, such as UK whisky distilleries, verify their products against protected geographical indicators. Further, alcohol duty stamps scheme will end from 1 May 2025, reducing the administrative burden on spirit producers and importers.

What assessment her Department has made of the potential merits of introducing small distilleries' relief to help support independent distilleries from 1 February 2025.

Alcohol duty is a reserved matter. The reformed alcohol duty system was introduced in August 2023 and taxes alcohol in a progressive manner, ensuring higher strength products pay proportionately more duty. This approach is supported by public health exports including clinical advisors to the Department of Health & Social Care and the Chief Medical Officer. Small Producer Relief (SPR) was introduced alongside the reforms and allows small producers to pay a reduced duty rate on products below 8.5 per cent alcohol by volume (ABV). Retaining a strength limit for SPR is important as it aligns the relief with the Government's public health objectives and the new simplified band structure. Small spirits producers are able to claim the relief on any goods they make below this level, such as pre-mixed spirits. At the recent Budget, the Chancellor announced that she would uprate alcohol duty in line with RPI inflation on 1 February 2025, except on qualifying draught products. This decision weighed the impacts on businesses, cost-of-living pressures on people who drink moderately and responsibly, and the public health case for higher duties to tackle increasing alcohol-related deaths, as well as economic inactivity. However, to support UK spirits producers, the government will invest up to £5 million to support the delivery of the Spirits Drinks Verification Scheme administered by HMRC. This scheme helps spirits producers, such as UK whisky distilleries, verify their products against protected geographical indicators. Further, alcohol duty stamps scheme will end from 1 May 2025, reducing the administrative burden on spirit producers and importers.

What assessment she has made of the potential impact of the full introduction of the EU Carbon Border Adjustment Mechanism Regulation on Northern Ireland under the terms of the Windsor Framework.

The Government plans to apply the UK Carbon Border Adjustment Mechanism (CBAM) across the whole UK, including Northern Ireland, from 2027. The UK will continue to work with international partners, including the EU, to ensure our approach is implemented in a way that works for businesses. The EU's CBAM could only apply in Northern Ireland with the agreement of the UK and in line with the democratic safeguards of the Windsor Framework.

What assessment she has made of the merits of the application of the Barnett formula in Wales, in the context of HS2 spending.

The Barnett formula is simple, efficient and provides a clear and certain outcome. This is why it has stood the test of time.The result of Barnett formula is that the Welsh Government is receiving at least 20% more funding per person than equivalent UK Government spending in the rest of the UK. That translates into over £4 billion more in 2025-26.HS2 is a heavy rail programme. The UK Government is responsible for heavy rail infrastructure across England and Wales, so spends money on this in Wales rather than funding the Welsh Government to do so through the Barnett formula. This approach is consistent with the funding arrangements for all other policy areas reserved in Wales, as set out in the Statement of Funding Policy. The Government remains committed to heavy rail schemes in Wales, by providing funding for both operations, maintenance and infrastructure, and enhancement schemes such as modernising Cardiff Central Station.