Written questions by Forster.

What assessment her Department has made of the potential impact of requiring parents to apply for Child Benefit on their eligibility to qualify for National Insurance credits.

Child Benefit is a non-means tested benefit payable to families as a contribution towards the cost of raising children. Successfully applying for Child Benefit automatically gives eligible parents and carers Class 3 National Insurance (NI) credits until their child turns twelve. The requirement to apply for Child Benefit to qualify for the corresponding NI credit has existed since the introduction of Child Benefit in 2010. A similar policy link between Child Benefit and an individual’s NI record applied previously via Home Responsibilities Protection. Given the link between Child Benefit and an individual’s NI record is a long-standing feature of the system, HMRC has not conducted an assessment of the impacts of requiring parents to apply for Child Benefit to access these particular NI credits.

If her Department will make an assessment of the potential impact of Plan Two Student Loans on people’s ability to afford housing.

The Government is committed to improving the affordability of housing, and making the aspiration of home ownership a reality for as many households as possible. Student loan repayments are taken into account as part of affordability assessments for mortgage applications, but student loans are very different from a mortgage or credit card debt, as repayments are determined by income, not the amount borrowed. For example, a Plan 2 graduate earning £30,000 will repay only around £4 a month in FY2026–27. The most sustainable long-term method to improve housing affordability and help people into homeownership is to increase the supply of housing. This Government has recommitted to delivering 1.5 million homes over this Parliament.

How many people do not receive National Insurance credits through not applying for Child Benefit.

It is estimated that 214 thousand people who qualified for Child Benefit in 2024-25 were not claiming it and missed out on National Insurance credits. This estimate excludes those who paid National Insurance contributions or who received credits via another route. HMRC encourages parents and guardians to claim Child Benefit, even if their or their partner’s income means they may be liable to the High Income Child Benefit Charge. They can opt out of getting Child Benefit payments so they do not have to pay the charge and can still get National Insurance contributions to protect their State Pension.

If her department will release further information on the Voluntary National Insurance contributions for periods abroad.

The previous rules around voluntary National Insurance Contributions (NICs) allowed those with a limited connection to the UK to build UK State Pension entitlement at a very cheap rate. At Budget 2025 the Government took two immediate steps to fix the most unfair elements of these rules. From April 2026 we are removing most access to Class 2 voluntary NICs for periods abroad. This will prevent thousands of people who are not in the UK from building entitlement to a UK State Pension far more cheaply than working people here. Secondly, we are strengthening the link a person needs to have to the UK before they can build their National Insurance record abroad. A person will now need to have spent 10 years living or building their NI record in the UK, up from three years. A Tax Information and Impact Note for these changes will be published alongside the introduction of legislation.

Whether HMRC plans to review the national standard mileage rate for business travel, and the basis on which that national standard is set.

The Government keeps the Approved Mileage Allowance Payments (AMAPs) and self-employed simplified mileage rates under review and HMRC use a variety of information in estimating typical motoring costs per business mile. This includes information from the AA, the National Travel Survey, the Association of British Insurers, and the Department for Energy Security and Net Zero. As with all taxes and rates, the Chancellor makes decisions on tax policy at Budget in the context of public finances.

Whether her Department plans to review the maintenance of sanctioned assets where deterioration may affect (a) public and (b) heritage value.

Where a designated person (DP) owns or controls economic resources, such as property, those resources are subject to an asset freeze. Where appropriate, OFSI may issue either a general or specific licence on behalf of HM Treasury to permit activity that would otherwise be prohibited by an asset freeze. This includes to enable payments for the routine holding and maintenance of properties owned by designated persons in order to prevent their deterioration. However, while a licence permits such payments, it does not compel the designated person to undertake the work. Therefore, even if OFSI issues a licence, maintenance or repairs will only take place if the designated person is willing to carry them out.

Whether she has had recent discussions with the Office of Financial Sanctions Implementation on granting a licence to allow (a) renovations and (b) other maintenance works to proceed at Sutton Place in Woking.

I refer the hon member to the answers that I gave to Parliamentary Question UIN 80792 and Parliamentary Question UIN 84508 on 20 October and 28 October respectively.

Whether her Department made arrangements to (a) maintain the property and (b) pay any outstanding liabilities following the introduction of sanctions on the owners of Sutton Place.

OFSI does not generally comment on specific cases. For further information about how OFSI takes licensing decisions, please see the OFSI’s general guidance here, and OFSI’s supplemental licensing guidance here. The asset freeze imposed on designated persons prohibits them from dealing with or benefiting from their UK assets, including real estate. Where appropriate, OFSI may issue either a general or specific licence on behalf of HM Treasury to permit activity that would otherwise be prohibited by an asset freeze. This includes to enable payments for pre-existing obligations and for the routine holding and maintenance of properties owned by designated persons. However, while a licence permits such payments, it does not compel the designated person to undertake the work. Therefore, even if OFSI issues a licence, maintenance or repairs will only take place if the designated person is willing to carry them out.

What the status is of sanctions on Sutton Place in Woking constituency.

OFSI does not generally comment on specific cases. For further information about how OFSI takes licensing decisions, please see the OFSI’s general guidance here, and OFSI’s supplemental licensing guidance here. Designations under UK sanctions regimes are published on the OFSI Consolidated List, which provides details of individuals and entities subject to financial sanctions, including asset freezes. The Foreign, Commonwealth and Development Office (FCDO) also maintains the UK sanctions List, which outlines relevant regimes and listings. Where a designated person (DP) owns or controls economic resources, such as property, those resources are subject to an asset freeze. This means that dealing with or making funds or economic resources available to or for the benefit of a DP, whether directly or indirectly, is prohibited unless authorised by either a General Licence or Specific Licence from OFSI or an applicable legislative exception.

If she will make an assessment of the potential impact of removing the tax on sustainable fuel on the UK's motorsport sector.

Liquid biofuels and renewable fuels are taxed at the same rate as their petrol and diesel equivalents. The main rate is 52.95 pence per litre. The government keeps the tax system under review, with changes announced at fiscal events.

What arrangements were made following the introduction of sanctions on the owners of Sutton Place to (a) maintain the property and (b) pay any outstanding liabilities.

OFSI does not generally comment on specific cases. For further information about how OFSI takes licensing decisions, please see the OFSI’s general guidance here, and OFSI’s supplemental licensing guidance here. The asset freeze imposed on designated persons prohibits them from dealing with or benefiting from their UK assets, including real estate. Where appropriate, OFSI may issue either a general or specific licence on behalf of HM Treasury to permit activity that would otherwise be prohibited by an asset freeze. This includes to enable payments for pre-existing obligations and for the routine holding and maintenance of properties owned by designated persons. However, while a licence permits such payments, it does not compel the designated person to undertake the work. Therefore, even if OFSI issues a licence, maintenance or repairs will only take place if the designated person is willing to carry them out.

What assessment her Department has made of the potential impact of changes to the level of landfill tax on (a) housebuilding costs, (b) housing affordability and (c) the delivery of new homes.

The government consulted on proposals for reform of landfill tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. The government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change. We are considering the potential impacts of proposed Landfill Tax reforms on housing delivery and HM Treasury is working with the Department for Housing, Communities and Local Government to assess these impacts. The government will respond to the consultation in due course.

If she will review the role of the Financial Conduct Authority.

The government has no plans to review the role of the Financial Conduct Authority (FCA). It is working closely with the FCA to support the growth mission and maintain high standards of regulation in financial services.

What steps her Department is taking to help ensure the effective prosecution of tax evasion.

HMRC is not a prosecuting authority, however they have a strong and effective working relationship with their prosecuting partners – the Crown Prosecution Service, Public Prosecution Service, and Crown Office and Procurator Fiscal Service. HMRC works closely with prosecutors to conduct criminal investigations and prepare cases to the highest evidential standard, before the relevant prosecuting authority decides if criminal charges should be made and prosecutions sought. HMRC’s Fraud Investigation Service (FIS) and its prosecution partners have a strong success rate, with an average conviction rate of over 90 per cent across the 8 years since FIS was created. HMRC is supporting the government’s ambition to close the tax gap via measures set out at Spring Statement. In particular, HMRC is expanding its counter-fraud capability to increase the number of annual charging decisions for the most harmful tax fraud by 20%, compared to current levels, from 500 to 600 per year by 2029-30. This will lead to increased prosecutions in future years.