Written questions by Sultana.

What steps his Department is taking to ensure that companies operating and earning revenue in the UK do not offshore jobs to reduce tax liabilities; and whether his Department plans to introduce legislative measures to safeguard UK workers from redundancies linked to such offshoring decisions.

Our Industrial Strategy places jobs at its heart, introducing measures to support growth sectors to create high-quality, well-paid jobs across the country, backed by employment rights fit for a modern economy.The Global Minimum Tax, a 15% effective corporate tax rate on large multinationals in each area they operate in, protects against harmful tax planning and profit shifting.We are updating the law so that employees must be consulted when redundancies are proposed across an organisation. The specifics of this new requirement will be set in regulations following consultation.

Whether he has made an assessment of the potential merits of extending redundancy protection to 18 months for employees experiencing pregnancy loss at any stage of pregnancy.

If an employee experiences pregnancy loss within the first 24 weeks of pregnancy, the redundancy protected period ends two weeks from the end of the pregnancy. After a stillbirth from 24 weeks, the protected period ends 18 months from the date of birth.The Employment Rights Bill establishes a new right to bereavement leave, including pregnancy loss, and powers to provide protections around redundancy and dismissal. A primary driver of the existing enhanced redundancy protections is to protect those who take lengthy absences from work on statutory family leave and thus may be at a disadvantage in a redundancy situation.

Whether any types of unmanned aerial vehicle engines have been removed from (a) ML10d and (b) 9A001 of the UK Strategic Export Control Lists since 2020.

Since 2020 the only changes made to the ML10d & 9A001 control entries were, respectively, to exclude aero engines originally manufactured prior to 1946 and to delete the control on aero gas turbine engines for aircraft able to cruise above Mach 1. It is considered that these changes do not substantively alter the extent of the controls that apply to engines designed for unmanned aerial vehicles.

Whether his Department has exempted the company RCV Engines Ltd from applying for arms export licenses for the sale of (a) engines and (b) engine parts.

The requirement for an export licence for military and dual-use goods is set out in the Export Control Order 2008. Export licence applications for all controlled goods are rigorously assessed on a case-by-case basis against strict assessment criteria, the Strategic Export Licensing Criteria.The Export Control Joint Unit does not issue exemptions from requirements for export licences except those specifically prescribed in law (e.g. the list of controlled goods under the 2008 Order exempts any engine manufactured before 1946). Where individual licence applications include items that are not covered by the 2008 Order, exporters can be informed that no licence is required.

If he will publish a list of all previously controlled goods removed from the UK Strategic Export Control Lists in the last 10 years.

The Export Control Act 2002 and the Export Control Order 2008 provide the legal framework for the UK’s strategic export controls.Through this, HM Government controls the export of a range of military and “dual-use” items in the UK Strategic Export Control Lists. Changes to the UK’s control lists are made periodically primarily to implement our obligations under multi-lateral export control regimes, but also to introduce or amend national controls.Changes to the list are published on legislation.gov.uk.