Written questions by Slade.

What assessment she has made with Cabinet colleagues of the potential impact of charging VAT on Community Interest Companies (CICs) carrying out health support services on the ability of (a) employees of CICs to feasibly continue their work into the future and (b) families who rely on the services of CICs for the care of their loved ones to continue to afford such services.

Supplies of welfare services, including the provision of care for people with permanent disabilities and dementia, are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. Because community interest companies (CICs) are not charities in law, they must meet the criteria of being state-regulated in order to provide VAT-exempt care services. This is to ensure that the VAT relief is carefully targeted at private providers offering safe and high-quality welfare services. The Government recognises that there are private organisations that bring value to the care sector without being regulated, but extending the VAT relief to include these would have to be carefully balanced against the risks that it poses.More generally, VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

What assessment she has made of the adequacy of the regulatory framework for UK-based online equity crowdfunding platforms.

The government does not comment on individual firms’ commercial activities.In 2024, the government delivered the Public Offers and Admissions to Trading Regulations which enabled the Financial Conduct Authority (FCA) to reform the UK Prospectus Regime to make it simpler and more effective. This new regime took effect on 19 January 2026, and will give investors access to better quality information to support their investment decisions.The regulations also created a new regulated activity of operating a Public Offer Platform (POP). Companies seeking to make public offers of securities outside a public market to a broad investor base, where the value exceeds £5 million, will now need to do so via a POP, ensuring investors receive better information about their investments.

If she will take steps to uprate the mileage rate that can be claimed for tax purposes.

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes. Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported. As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.

What assessment she has made with Cabinet colleagues of the potential impact of the decision to make inheritance tax applicable to private businesses on (a) SME owners, (b) employees and (c) tax revenues.

The reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. The Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992 when the rate of relief was a maximum of 50 per cent on all agricultural and business assets, including the first £2.5 million. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The reforms announced by the Government are expected to result in up to 185 estates claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. This means around 85 per cent of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax. Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This means just over 80 per cent of such estates making claims are forecast to not pay any more inheritance tax. A tax information and impact note has been published, which sets out the reforms are not expected to have a significant macroeconomic impact. This is available at www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-changes.

What steps her Department is planning to take to assess the potential impact of the removal of the wear and tear allowance within Making Tax Digital on the (a) sustainability of the childminding sector and (b) availability of childcare for local families.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Pursuant to the Answer of 9 June 2025 to Question 56135, on Motor Insurance, what recent progress the cross-Government taskforce on motor insurance has made.

The cross-government Motor Insurance Taskforce published its final report in December 2025, setting out actions being taken by government, regulators and industry to help reduce premium costs. Departments and regulators are now taking forward the relevant actions.

Whether she has had discussions with hospitality businesses on the potential impact of the timeframe for completing rateable evaluations of business that have had their premises renovated on businesses completing such renovations.

Legislation sets the route for ratepayers to notify the Valuation Office Agency of changes, including renovations, through the Check Challenge Appeal service. The timeframe for the VOA to complete reviews is also set out in legislation; for Check cases it is up to 12 months and Challenges up to 18 months, although the VOA aims to respond sooner.

What assessment she has made with the Secretary of State for Business and Trade of the adequacy of the accessibility of the Government Gateway for small business owners.

Government Gateway is a service managed and operated by HM Revenue and Customs. HMRC keeps the accessibility of the service under ongoing review in line with statutory requirements for public sector digital services.While no formal joint assessment has been undertaken with the Department for Business and Trade specifically on the accessibility of Government Gateway for small business owners, HMRC routinely engages with user groups, including small businesses, to identify barriers and improve the service experience.The latest accessibility statement, updated on 8 April 2024, sets out the current level of compliance, known issues, and planned improvements. It is available here:https://www.access.service.gov.uk/accessibility

What assessment her department has made of the potential impact of (a) business rates, (b) VAT thresholds (c) Employer National Insurance Contributions and (d) other employer costs on non-alcoholic drink price inflation.

Forecasting the economy, including the impact of Government policy decisions on inflation, is the responsibility of the independent Office for Budget Responsibility (OBR). The OBR set out its assessment of policy measures in its Autumn Budget 2025 published on the 26th of November. In their assessment, the OBR forecast that inflation had passed its peak and measures taken by the government at Budget will reduce Consumer Prices Index (CPI) inflation by 0.4 percentage points in 2026-27. This is the biggest near-term reduction in inflation due to Government policy ever forecast by the OBR at a single fiscal event, outside of a crisis, the OBR does not include a separate forecast for non-alcoholic drink price inflation

Whether telephone bookmakers will be subject to the increase to Remote Gaming Duty to 40% from 1 April 2026.

Telephone bookmakers will be subject to the new General Betting Duty rate of 25% for remote bets from 1 April 2027. This rate will not include telephone bets placed on UK horseracing, pool bets or spread bets.

Whether she has made an assessment of the potential impact of introducing a progressive remote betting duty on small, independent bookmakers.

The Government launched a consultation on proposals to simplify the current gambling tax system which closed on 21 July 2025. Responses are now being analysed and impacts are being assessed, and the Government will respond at Budget.

Whether she has made an assessment of the potential impact of (a) delays in HMRC Self Assessment tax repayments and (b) the non-fulfilment of published complaint response timeframes on taxpayers awaiting refunds.

HMRC recognise that repayments are important for customers. They prioritise them to ensure they are processed as quickly and securely as possible. HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters. For Self Assessment repayments, once the repayment is created it goes through automated fraud and compliance checks. In 2024-25, after these checks, 93.1% of the repayments were paid automatically within a few days. HMRC continues to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible. HMRC recognise too the importance of keeping the customer, and where appropriate the customer’s representative, informed of progress, and are exploring ways of doing that more effectively.In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response. HMRC aim to respond to complaints within six weeks.In 2024-25, HMRC responded to 73% of new complaints within this timeframe. HMRC are committed to prioritising customer experience and are reviewing their complaints processes. The Adjudicator’s Annual Report was published on 20 October 2025 and HMRC are using the insight in the report to make further improvements.

Whether she has made an assessment of the potential impact of HMRC's Child Benefit verification checks on the timelines of Self Assessment tax repayments.

Child Benefit is a non-means tested benefit payable to families as a contribution towards the cost of raising children. It is claimed through the Child Benefit service, which is separate to Self Assessment, so for the majority of families Child Benefit checks should have no impact on the timelines of Self Assessment tax repayments. There are no further impacts anticipated.

What steps her Department is taking to help ensure that the Financial Conduct Authority responds in full to complainants against companies it has given permits to operate.

The FCA does not generally have a role in relation to managing or intervening with individual complaints between the firms it regulates and their customers. Under the independent Financial Conduct Authority’s (FCA’s) Dispute Resolution Rules, firms that are regulated by the FCA are required to operate complaints handling procedures to deal with complaints promptly and fairly.Where complaints are not resolved through a firm’s own complaints procedures, the customer can contact the Financial Ombudsman Service (FOS). The FOS is an independent body established by Parliament to provide consumers with a cost-free and quick route to resolve disputes with financial services firms. Firms are required under the FCA’s rules to co-operate with the FOS and comply promptly with any decision that the FOS may make. The FCA is directly involved in some types of complaint, for example where a person has information about potential wrongdoing or misconduct, or an individual wants to raise a whistleblowing concern. People who are worried they have been the victim of relevant scams can also make a report to the FCA. While the FCA cannot resolve individual disputes, it can take information provided into account as part of its ongoing supervision of a firm and wider monitoring of practices in the sector. The FCA is required not to disclose confidential information it receives in the course of carrying on its functions, and will not normally be able to discuss this with the person making the complaint due to statutory restrictions on disclosing certain information.Anyone directly affected by the way in which the FCA has exercised, or failed to exercise, its functions (other than its legislative functions) under the Financial Services and Markets Act 2000 may also complain about the FCA using the Financial Regulators Complaints Scheme. This would include, for example, complaints about the FCA’s actions supervising a relevant firm. The FCA website gives details of how to make a complaint about the regulators at https://www.fca.org.uk/about/complain-about-regulators The FCA is fully accountable to Parliament for how it discharges its statutory functions, and there are a range of mechanisms in place to provide accountability and oversight. Treasury Ministers and officials meet regularly with the FCA to discuss a wide range of issues, including its overall performance in furthering its statutory objectives.

With reference to the Answer of 22 September 2025 to Question HL10544 on Digital Technology: Taxation, what discussions she has had with her international counterparts on the development of an international approach to taxing digital services.

International discussions have taken place throughout 2025 and continue at OECD level over the Two-Pillar solution. The UK remains committed to finding a multilateral solution to the challenges that digitalisation has created for the fair allocation of taxing rights over multinational profit.

If she will introduce tax reliefs for small businesses undertaking works to improve their properties’ Energy Performance Certificate ratings to a minimum of an EPC rating of C.

The Government keeps all tax reliefs under review, in order to ensure they strike the right balance between keeping taxes simple to administer, well-targeted and effective. When considering any new tax reliefs, HM Treasury must ensure that a relief is the most effective and fair lever by which to provide that support. Any new tax, or tax relief, would require a comprehensive evaluation of a variety of factors including (but not limited to) fairness and simplicity for the taxpayer, as well as the government’s fiscal position.

Whether she has had discussions with Cabinet colleagues on the potential merits of taxing high-polluting corporations to help support net zero initiatives.

The Government is committed to maintaining an ambitious carbon pricing scheme to ensure that polluters continue to pay for their emissions. The UK’s main carbon pricing scheme is the Emissions Trading Scheme, which covers emissions from power generation, energy intensive industries and aviation (domestic, UK-EEA and UK-Gibraltar flights). The ETS is one of the most cost-effective tools for promoting decarbonisation and plays a key role in helping the UK achieve Net Zero emissions by 2050. The UK ETS raised approximately £3.5bn in revenue in 2024/25.

What steps she is taking with Cabinet colleagues to increase funding for emergency services.

The Government is committed to supporting our vital emergency services.That is why in 2025/26 we have increased health spending by £22.6 billion relative to 2023/24, policing funding by £1.1 billion and standalone Fire and Rescue Authorities by £65.5 million compared to 2024/25.Funding settlements for emergency services over the next three years will be set out in June’s Spending Review.

What assessment she has made of the potential merits of excluding CCTV systems used for security purposes from business rates valuations.

At the Autumn Budget, the government published the Transforming Business Rates Discussion Paper, which sets out priority areas for reform. This paper invites industry to help co-design a fairer business rates system that supports investment and is fit for the 21st century. In summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025. Improvement Relief was introduced in April 2024 and provides 12 months of relief for qualifying improvements to a property, including installation of CCTV where this increases a property’s RV.

Whether she plans to review the thresholds for Small Business Rate Relief to reflect changes in rateable values ahead of the 2026 revaluation.

Currently, Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value. Eligible properties under £12,000 will receive 100 per cent relief, which means over a third of businesses in England (more than 700,000) pay no business rates at all. There is also tapered support available to properties valued between £12,000 and £15,000, which an additional c.60,000 businesses benefit from. The Government is committed to retaining SBRR, which is a permanent relief set down in legislation. As highlighted in the Transforming Business Rates Discussion Paper published at Autumn Budget 2024, the Government is interested in hearing stakeholders’ views on the extent to which the current system acts as a barrier to investment and specifically, whether the current eligibility criteria for SBRR impacts businesses' incentives to invest and expand into a second property.