Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much his Department received in Emissions Trading Scheme fees from (a) Belfast International, (b) Belfast City and (c) Londonderry airport in the financial year 2022/23.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

Belfast International, Belfast City and Londonderry airports are not covered by the UK Emissions Trading Scheme and therefore do not contribute to Emission Trading Scheme revenue.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether any oil being imported to the UK has been (a) rejected and (b) turned away on the basis that it originated in Russia.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government announced measures against the import of oil of Russian origin or originating in Russia on 21 July 2022. Since that date, HMRC has implemented border controls so that if such consignments were declared onto the Customs Declaration Service, then HMRC would take appropriate enforcement action.

HMRC has a range of enforcement options available such as education, warning letters, issuing compound settlements, seizures / disruptions and in the most serious of cases, referral to the Crown Prosecution Service for consideration for prosecution.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the return on investment criteria are for prioritising proposals in the next Spending Review.

Answered by Laura Trott - Chief Secretary to the Treasury

At the Spring Budget, the Chancellor announced that the Treasury will put in place a robust and comprehensive strategy for improving public sector productivity at the next Spending Review, putting these improvements at the heart of departmental settlements.

As the Chancellor set out, building on work to date and the £4.2 billion of funding announced at the Budget, relevant departments will develop detailed productivity plans over the coming months ahead of the next Spending Review.

Further decisions will be taken at the Spending Review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions he has had with Cabinet colleagues on compensation for infected blood scandal victims in the last 12 months.

Answered by Laura Trott - Chief Secretary to the Treasury

This was an appalling tragedy, and my thoughts remain with all those affected. The Government has accepted the moral case for compensation and justice must be delivered for the victims.

As such, the Government intends to respond in full to Sir Brian Langstaff’s recommendations for wider compensation following the publication of the Inquiry’s final report in May 2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 March 2024 to Question 17582 on National Insurance Contributions: State Retirement Pensions, whether his Department has made an assessment of the potential impact of abolishing, rather than reducing, national insurance contributions on state pension entitlements.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Cutting NICs rates does not affect anyone’s entitlement to the State Pension or contributory benefits.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential implications for his policies of the Joint Committee on Vaccination and Immunisation's advice on the cost effectiveness of a respiratory syncytial virus immunisation programme.

Answered by Laura Trott - Chief Secretary to the Treasury

The Joint Committee on Vaccination and Immunisation (JCVI) plays a vital role in advising the government on vaccination programmes. DHSC are responsible for considering their recommendations.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Answers of 23 October 2006, Official Report, column 1679WA and 8 October 2007, Official Report, column 227W, and pursuant to the Answer of 12 March 2024 to Question 16860 on Housing: Valuation, whether the Valuation Office Agency uses locality adjustment factors to calibrate the automated valuation model for multiple regression analysis; and how many localities the Valuation Office Agency has created for the model.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Valuation Office Agency’s Automated Valuation Model (AVM) methodology for Wales has been updated substantially since the cancelled 2007 English revaluation. The new AVM uses spatial modelling techniques of which location is a key element. The spatial model estimates a continuous field of location factors (which are influenced by various aspects such as transport links, crime rates, quality of nearby schools) rather than the discrete localities.

I would observe that this is a policy proposed by the Welsh Government, and does not represent the policy position of the UK Government in England.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the (a) short and (b) long term impact of (i) extreme weather and (ii) storms on the economy.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

The Third National Adaptation Programme (NAP3) was published in July 2023. It set out policies and actions to respond to the 61 climate risks and opportunities identified in the independent Third Climate Change Risk Assessment (CCRA3), including risks arising from changing climatic conditions and extreme weather events. As part of CCRA3, the Climate Change Committee produced an analysis of the monetary valuation of risks and opportunities, as well as an analysis of the indicative costs and benefits of adaptation.

The Treasury continues to work to determine what additional research and analysis, including economic analysis, is required to ensure robust adaptation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he had discussions with airports in Scotland on the potential merits of reinstating tax-free shopping for international visitors before the Spring Budget 2024.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.

Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he had discussions with airports on the potential merits of reinstating tax-free shopping for international visitors before the Spring Budget 2024.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.

Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent estimate his Department has made of the impact of ending tax-free shopping for international visitors on tax revenues since 2020.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The OBR published a review of the original 2020 costing of the withdrawal of tax-free shopping in the Economic and Fiscal Outlook on 6 March, with a follow up supplementary document published on 11 March, which is available here: https://obr.uk/docs/dlm_uploads/VAT-RES-costing-review.pdf

The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

The government welcomes further submissions in response to the OBR’s findings.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has had recent discussions with airports in Scotland on the potential merits of reinstating tax-free shopping for international visitors.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.

Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has had recent discussions with airports on the potential merits of reinstating tax-free shopping for international visitors.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.

Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent estimate his Department has made of the number of people who will become bankrupt as a result of the (a) loan charge and (b) associated activity.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HM Revenue and Customs (HMRC) only ever considers insolvency as a last resort. Anyone who is worried about being able to pay what they owe should contact HMRC, who may be able to agree an instalment arrangement based on the individual’s financial circumstances. There is no maximum length for these arrangements.

Where people are facing insolvency, HMRC is not always the only creditor. Some individuals are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position. To date, HMRC has not initiated insolvency proceedings against any taxpayer solely for a Loan Charge debt.

As set out in the answer to PQ 17136, since 2022, HMRC has issued around 2,700 decisions under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 to disguised remuneration scheme users.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people have been issued section 684 notices by HMRC in relation to disguised remuneration schemes in the last 12 months.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HM Revenue and Customs (HMRC) only ever considers insolvency as a last resort. Anyone who is worried about being able to pay what they owe should contact HMRC, who may be able to agree an instalment arrangement based on the individual’s financial circumstances. There is no maximum length for these arrangements.

Where people are facing insolvency, HMRC is not always the only creditor. Some individuals are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position. To date, HMRC has not initiated insolvency proceedings against any taxpayer solely for a Loan Charge debt.

As set out in the answer to PQ 17136, since 2022, HMRC has issued around 2,700 decisions under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 to disguised remuneration scheme users.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 25 March 2024 to Question 19040 on Climate Change: Investment, what steps he is taking to help support the national coordination of funding for climate adaptation.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions his Department has had with the Secretary of State for Health and Social Care on a respiratory syncytial virus vaccination programme.

Answered by Laura Trott - Chief Secretary to the Treasury

Ministers and officials across government meet regularly to discuss a wide range of issues, including routine and new vaccination programmes. If any RSV programmes are agreed to, they will be announced to the public and health professionals in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the oral question from the hon. Member for Blaenau Gwent of 19 March 2024, Official Report, column 794, when he expects the Financial Conduct Authority will complete its investigation into Safe Hands Ltd.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The Treasury and FCA have worked closely throughout the process of bringing the pre-paid funeral plan sector into regulation, as well as during the implementation of the new regulatory framework.

On 11 October 2023 the Serious Fraud Office (SFO) announced that it was conducting a criminal investigation into Safe Hands Plans Limited. As I am sure you will understand, I am unable to comment on this ongoing investigation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his oral contribution in response to the question from the hon. Member for Blaenau Gwent of 19 March 2024, Official Report, column 794, if he will commit to an Independent Review of the funeral firm Safe Hands Ltd.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The Treasury and FCA have worked closely throughout the process of bringing the pre-paid funeral plan sector into regulation, as well as during the implementation of the new regulatory framework.

On 11 October 2023 the Serious Fraud Office (SFO) announced that it was conducting a criminal investigation into Safe Hands Plans Limited. As I am sure you will understand, I am unable to comment on this ongoing investigation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to expand the pilot No Interest Loan Scheme to Northern Ireland.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The government funded No Interest Loan Scheme (NILS) is being run by Fair4AllFinance, in conjunction with their partners. The pilot is designed to test the impact that NILS could have on addressing the needs of vulnerable consumers across the UK.

Fair4AllFinance have now rolled out the pilot in England, Scotland and Wales. Fair4AllFinance will continue to engage closely with stakeholders, including the Northern Ireland Executive, in an effort to deliver our shared ambition to launch a pilot site in Northern Ireland.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of how many pensioners will become eligible to pay income tax as a result of the increase in the state pension.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to ensuring that older people are able to live with the dignity and respect they deserve. The Personal Allowance is currently set at a level high enough to ensure that those pensioners whose sole income is the full rate of the new State Pension or basic State Pension do not pay any income tax.

As with all aspects of the tax system, the Government keeps the Personal Allowance under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many of his Department's staff are seconded to the Asian Infrastructure Investment Bank and for what purpose.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

HM Treasury pursues secondments with a wide range of partners to represent the Treasury, deepen our exchange with other institutions whilst also honing the skills and experience of our staff beyond the Civil Service environment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, to what overseas-based financial organisations staff from his Department are seconded; and how many staff are seconded to each such organisation for how long and for what purpose.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

HM Treasury pursues secondments with a wide range of partners to represent the Treasury, deepen our exchange with other institutions whilst also honing the skills and experience of our staff beyond the Civil Service environment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the (a) financial and (b) political (i) benefits and (ii) disadvantages of membership of the Asian Infrastructure Investment Bank.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The Asian Infrastructure Investment Bank (AIIB) is an established multilateral development bank (MDB) with a membership of 109 countries worldwide.

The benefits of the UK's membership of the AIIB were set out when the government announced its intention for the UK to join the AIIB and in presenting the Draft AIIB (Initial Capital Contribution) Order 2015 for agreement by the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to tackle the threat of use by the Chinese authorities of UK membership of the Asian Infrastructure Investment Ban to access UK data.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

We are actively monitoring threats to UK data and will not hesitate to take further action if necessary to protect our national security.

Data can be exploited by those seeking to counter UK interests and we are taking action to secure our data. As set out in the Integrated Review Refresh 2023, this includes considering new levers to prevent hostile actors accessing our data.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the policy paper entitled Transforming for a digital future: 2022 to 2025 roadmap for digital and data, updated on 29 February 2024, what steps his Department has taken to mitigate the risks of red-rated legacy IT systems.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

I refer the hon Member to the answer given on 29 November 23 to PQ UIN 3658.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, by how much (a) Resource Departmental Expenditure Limits and (b) Capital Departmental Expenditure Limits will be reduced following the cancellation of the northern leg of HS2 in each affected Department; and if he will publish in which Departments these savings will be made.

Answered by Laura Trott - Chief Secretary to the Treasury

The government has committed to re-invest every penny that is saved from the cancelled phases of HS2 into alternative transport projects through Network North.

This means that every penny of the £19.8 billion committed to the Northern leg of HS2 will be reinvested in the North; every penny of the £9.6 billion committed to the Midlands leg will be reinvested in the Midlands; and the full £6.5 billion saved through our rescoped approach at Euston will be spread across every other region in the country.

Departmental Expenditure Limits in 2024-25 are published at the relevant Estimates in the usual way. Departmental budgets beyond 2024-25 will be set as part of the next Spending Review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if his Department will make an assessment of the potential merits of seeking views on the potential impact of different VAT rates for private hire vehicle operators on market competition as part of its planned consultation on the impacts of the July 2023 High Court ruling in Uber Britannia Ltd v Sefton MBC.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government has published a consultation on the potential impacts of this court judgment on the PHV sector and its passengers. This consultation explores range of potential options to help mitigate any potential adverse effects that the court judgment could have on PHVOs, drivers, and passengers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of a 20% rate of VAT on private hire vehicle journeys on revenue generated for HM Treasury.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government has published a consultation on the potential impacts of this court judgment on the PHV sector and its passengers. This consultation explores range of potential options to help mitigate any potential adverse effects that the court judgment could have on PHVOs, drivers, and passengers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the report entitled Property income review: simplifying income tax for residential landlords, published by the Office for Tax Simplification on 25 October 2022, if he will take steps to introduce legislative proposals for a brightline test to clarify when property letting activities subject to income tax would qualify as a trade.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

I refer my hon. Friend to the answer I gave on 21 March 2024 to question UIN 18911.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of increasing the threshold for business rates relief in line with inflation.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value.

At Autumn Statement 2023, the government announced a package of changes and tax cuts worth £4.3 billion, including a freeze to the small business multiplier for the fourth consecutive year in 2024-25, protecting over a million ratepayers from a multiplier increase.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of including agricultural contractors' buildings in the list of buildings exempted from business rates.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Farmland and buildings solely used for agriculture are exempt from business rates. The Government keeps all taxes under review. Any future decisions regarding the tax system will be taken in line with the normal Budget process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will add agricultural contractors' buildings to the list of buildings exempted from business rates.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Farmland and buildings solely used for agriculture are exempt from business rates. The Government keeps all taxes under review. Any future decisions regarding the tax system will be taken in line with the normal Budget process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many enquires were initiated by HM Revenue and Customs Customer Compliance Group in each of the last ten years for which figures are available.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Compliance checks form one element of HMRC’s broader compliance approach which is increasingly focused on making it easier for customers to get their tax right first time and hard to get it wrong, by investing in its digital systems, simplifying its policies and processes, and improving guidance and support to improve compliance.

The number of compliance checks opened is only one indicator of compliance performance in any year and is not a reliable indicator of compliance activity undertaken or compliance performance when viewed in isolation.

The number of compliance checks opened was not routinely reported prior to 2019-20. From 2020 to 2021, all numbers have been published in the HMRC quarterly performance update here.

Compliance checks may span many years and may range from light-touch single risk checks to complex, multiple risk compliance checks. A compliance check is opened when a risk is opened in a given tax year for a given tax regime.

The number of compliance checks opened and closed by HMRC compliance staff each year will be determined by the risk landscape, its strategic priorities and ministerial commitments.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an estimate of potential trends in the level of inward investment due to British companies re-shoring their manufacturing in the next 12 months.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

The UK maintains its strong position on attracting greenfield FDI, leading in Europe and third only to the US and China globally. EY’s 2023 FDI survey reported 65% of respondents planning to invest in the UK in the following 12 months, a record high.

A specific assessment around re-shoring cannot be made. The available data concerning inward investment does not distinguish reshoring from other forms of domestic investment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential long-term financial implications of implementing the full compensation scheme for infected blood victims.

Answered by Laura Trott - Chief Secretary to the Treasury

This was an appalling tragedy and my thoughts remain with all those affected. We understand the strength of feeling on this and the need for action and that is why the Government has accepted the moral case for compensation and acknowledged that justice needs to be delivered for the victims.

The Government is working as quickly as possible to consider all the Infected Blood Inquiry’s recommendations with the thoroughness merited by this terrible injustice, to ensure that we are best placed to respond to the Inquiry’s final report once it is published in May.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish guidance on the tax regime for furnished holiday lets after April 2025.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government will publish draft legislation, explanatory notes, and a tax information and impacts note in due course. These will set out how the announced changes will apply in practice.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of removing VAT on defibrillators on their (a) affordability and (b) accessibility.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.

The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands access to AEDs, particularly in public places where they are most needed. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.

The Government keeps all taxes under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HM Revenue and Customs has taken to improve tax compliance yield.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The UK tax gap is currently low and stable, falling from 7.5 per cent in 2005 to 2006 to 4.8 per cent in 2021 to 2022.

In 2022 to 2023, compliance action from HMRC secured and protected £34 billion for public services that would otherwise have gone unpaid. 2023 to 2024 compliance yield figures indicate that they are on track to exceed last year’s performance.

HMRC is making it easier for customers to get it right first time and hard to get wrong by investing in digital systems, simplifying policies and processes, and improving guidance and support to improve compliance.

Since 2010, the Government has also introduced over 200 new measures to tackle many different forms of non-compliance. Most recently, at Spring Budget 2024, the government announced a new package of measures to tackle the tax gap, which will raise over £4.5 billion over the next five years.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimates his Department has made of the number of claimants who are receiving tax credits with savings above £16,000 that will no longer be entitled to Universal Credit.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

No estimate has been made of the number of those receiving tax credits with savings above £16,000 that will no longer be entitled to Universal Credit.

Tax credits recipients are not required to report savings in order to claim tax credits.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will provide additional funding for charities that support women who are victims of domestic violence.

Answered by Laura Trott - Chief Secretary to the Treasury

Through the Safer Streets and Safety of Women at Night Funds, the Home Office has invested over £150 million to deliver interventions to tackle violence against women and girls, anti-social behaviour and neighbourhood crime.

In 2023/24, the Ministry of Justice provided £21 million for community-based serious violence and domestic abuse services, and £38 million for Independent Sexual Violence Advisors and Independent Domestic Violence Advisors posts. In all, the Ministry of Justice is quadrupling funding for victim and witness support services by 2024/25, up from £41 million in 2009/10.

And at Autumn Statement 2023, the government announced £10 million of additional funding available in 2024/25 for projects that aim to understand the impacts of domestic abuse on the labour market, support victims of domestic abuse in the workplace or prevent victims experiencing further abuse.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many staff left his Department in each year since 2015.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

The number of staff who left HMT each year since 2015 is available via Civil Service statistics - GOV.UK (www.gov.uk)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the compatibility of the (a) Government’s policy on charging VAT on audiobooks and (b) provisions of the Equality Act 2010 on people (i) with dyslexia, (ii) with sight loss or impairment and (iii) who are unable to hold books.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would benefit consumers, including those with disabilities.

The government does not currently have any plans to change the VAT treatment of audiobooks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many staff in his Department work on child benefit.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HMRC has a dedicated team of trained staff members available to support and assist customers with queries related to Child Benefit. The staffing numbers are regularly reviewed and adjusted based on demand throughout the year. The Department has the capability to train existing colleagues from outside the Child Benefit team as needed to address priority areas.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's contingent liability approval framework guidance, updated on 20 April 2023, how many applications for contingent liability approval his Department has (a) received and (b) approved have fallen in the average cost per crystallisation category of (i) less than £10 million, (ii) £10 million to £50 million, (iii) £50 million to £100 million, (iv) £100 million to £500 million, (v) £500 million to £1 billion and (vi) more than £1 billion in each financial year from (a) 2017-18 to (B) 2023-24 to date.

Answered by Laura Trott - Chief Secretary to the Treasury

The contingent liability approval framework sets out government’s policy framework for new contingent liabilities and a delegation approach.

The government is committed to transparency on its contingent liability portfolio. For that reason, at the 2023 Autumn Statement UKGI published a comprehensive assessment of government exposure to contingent liabilities, the “Annual Report on the UK Government’s Contingent Liabilities, November 2023”.

Government also reports individual liabilities to parliament, as set out in Managing Public Money.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's contingent liability approval framework guidance, updated on 20 April 2023, how many applications for contingent liability approval his Department has (a) received and (b) approved have fallen in the reasonable worst case exposure category of (i) less than £10 million, (ii) £10 million to £50 million, (iii) £50 million to £100 million, (iv) £100 million to £500 million, (v) £500 million to £1 billion and (vi) more than £1 billion in each financial year from (A) 2017-18 to (B) 2023-24 to date.

Answered by Laura Trott - Chief Secretary to the Treasury

The contingent liability approval framework sets out government’s policy framework for new contingent liabilities and a delegation approach.

The government is committed to transparency on its contingent liability portfolio. For that reason, at the 2023 Autumn Statement UKGI published a comprehensive assessment of government exposure to contingent liabilities, the “Annual Report on the UK Government’s Contingent Liabilities, November 2023”.

Government also reports individual liabilities to parliament, as set out in Managing Public Money.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's contingent liability approval framework guidance, updated on 20 April 2023, what the total lifetime expected net cost was of all the applications for contingent liability approved by his Department in each financial year from (a) 2017-18 to (b) 2023-24 to date.

Answered by Laura Trott - Chief Secretary to the Treasury

The contingent liability approval framework sets out government’s policy framework for new contingent liabilities and a delegation approach.

The government is committed to transparency on its contingent liability portfolio. For that reason, at the 2023 Autumn Statement UKGI published a comprehensive assessment of government exposure to contingent liabilities, the “Annual Report on the UK Government’s Contingent Liabilities, November 2023”.

Government also reports individual liabilities to parliament, as set out in Managing Public Money.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what (a) fiscal and (b) economic conditions have to be met for defence spending to be raised to 2.5% of Gross Domestic Product.

Answered by Laura Trott - Chief Secretary to the Treasury

The government’s aspiration is to invest 2.5% of GDP on defence, when the fiscal and economic circumstances allow. The Prime Minister has been clear that the target and path towards 2.5% will be set out at the next Spending Review.

The government has consistently prioritised defence spending. The Ministry of Defence was the first department to get certainty on its budgets in this Parliament. This settlement was the largest sustained spending increase in defence since the end of the Cold War, with a £24 billion uplift in cash terms over the four-year period. In March 2023, we also provided an extra £11 billion for defence and national security priorities over the next five years, with £4.95 billion over the next two years.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential impact of the use of different economic forecasts by (a) the Bank of England and (b) the OBR on (i) monetary and (ii) fiscal decisions.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

Monetary policy is the responsibility of the independent Monetary Policy Committee (MPC) of the Bank of England, so the government rightly does not comment on the conduct of monetary policy. The MPC publishes its forecasts on a quarterly basis to inform its monetary policy decisions.

The Office for Budget Responsibility (OBR) is the UK government’s independent official forecaster and publishes economic and fiscal forecasts at least twice per year alongside fiscal events. The OBR provides independence, transparency and credibility via its assessment of the economic and fiscal position and as the official forecaster it is right that it is the basis for government fiscal policy decisions.

The MPC and the OBR have different responsibilities, so it is right that they produce their own forecasts. The MPC’s forecasts reflect policy announced by the government and fiscal assumptions from the OBR and HM Treasury.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department considered instructing the Financial Conduct Authority to investigate Safe Hands Funeral Plans in (a) 2017 and (b) 2018.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The Treasury and FCA have worked closely throughout the process of bringing the funeral plans sector into regulation, as well as during the implementation and onset of the new regulatory framework.

However, the FCA is one of the independent regulators responsible for supervising the financial services industry. Although the Treasury sets the legal framework for the regulation of financial services, it has strictly limited powers in relation to the FCA.

In particular, the Treasury has no general power of direction over the FCA and cannot intervene in individual cases.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what funding the UK has committed to the Asian Infrastructure Investment Bank since becoming a member.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

Details on UK funding committed to the Asian Infrastructure Investment Bank (AIIB) can be found in the AIIB Capital Order 2015 and in the published guidance relating to the AIIB Project Preparation Special Fund.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential implications for his policies of the recommendations of Debt Justice's Together Against Debt Manifesto, published in March 2024.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The Government is committed to supporting people in problem debt. This is why at Spring Budget 2024 the Chancellor announced changes to make it easier to access a Debt Relief Order (DRO) in England and Wales.

In May 2021, the Government launched the Breathing Space scheme, providing a period of protections from creditor enforcement action for individuals in problem debt. The Government Debt Management Function (GDMF) have also recently developed and published a toolkit to help public sector creditors identity and support vulnerable individuals.

The Government provides a range of debt advice services through the Money and Pensions Service to meet the needs of individuals in problem debt, including national and community-based services.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent discussions he has had with the Financial Conduct Authority on improving the effectiveness of money laundering regulations.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

Officials and Ministers regularly meet the Financial Conduct Authority in its capacity as the supervisor of financial institutions for anti-money laundering and counter-terrorist financing purposes.

On 11 March 2024 HM Treasury launched a consultation on improving the effectiveness of the Money Laundering Regulations (https://www.gov.uk/government/consultations/improving-the-effectiveness-of-the-money-laundering-regulations).

HM Treasury officials will be engaging with key stakeholders, including among others the FCA, throughout the consultation process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of re-introducing tax-free shopping for international visitors on retail businesses.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

The OBR published a review of the original 2020 costing of the withdrawal of tax-free shopping in the Economic and Fiscal Outlook on 6 March, with a follow up supplementary document published on 11 March, which is available here: https://obr.uk/docs/dlm_uploads/VAT-RES-costing-review.pdf.

The government welcomes further submissions in response to the OBR’s findings.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential impact of reinstating tax-free shopping for international visitors on the high street economy.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

The OBR published a review of the original 2020 costing of the withdrawal of tax-free shopping in the Economic and Fiscal Outlook on 6 March, with a follow up supplementary document published on 11 March, which is available here: https://obr.uk/docs/dlm_uploads/VAT-RES-costing-review.pdf

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his speech to the Conservative Party conference on 2 October 2023, on what evidential basis he said that the UK was one of the fastest growing European G7 countries since the date of the EU referendum.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The calculations underlying this statistic were based on public information available on the 29 September 2023, including quarterly GDP data published by the Office for National Statistics for the UK and OECD data for the remaining G7 European economies.

The data showed that cumulative GDP growth in the UK since the referendum (change on 2016 Q2) through to 2023 Q2 of 8.2% was greater than that of Germany (5.7%) and Italy (4.7%) and slightly lower than France (8.6%).

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an (a) assessment of the impact on the economy and (b) estimate of the number of recipients of (i) audio-visual (A) tax relief and (B) expenditure credit, (ii) museums and gallery exhibition tax relief and (iii) theatres and orchestras tax relief since 2010.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

a) An evaluation of the creative industry tax reliefs covering Film Tax Relief, High-end Television Tax Relief, Animation Tax Relief and Children’s Television Tax Relief was published in 2022: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation

An evaluation of the video games tax relief was published in 2017: https://www.gov.uk/government/publications/video-game-tax-relief-evaluation

A qualitative evaluation capturing the wider impacts of the Museums and Galleries relief was conducted in 2020: https://www.gov.uk/government/publications/tax-relief-for-museums-and-galleries-qualitative-research

The government keeps the tax system under review.

b) The number of recipients of the creative industry tax reliefs is published in HMRC’s Creative Industries Statistics: https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has received representations from (a) the Scottish Government, (b) local authorities in Scotland, (c) Police Scotland and (d) the Scottish Police Authority on the potential impact of tax rules in relation to employer-provided accommodation on police officers working in (i) rural and (ii) remote areas in Scotland.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Accommodation can be exempted from tax, providing it meets certain conditions which are set out in HMRC guidance. These rules apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.

The government has no plans to make changes to the tax rules or guidance in this area, but does keep all taxes under review.

The government recognises the critical role police officers play in our communities. However, policing and housing are devolved to the Scottish Parliament and the provision of broader support in these areas, beyond tax relief, is therefore a matter for the Scottish Government.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Spring Budget 2024, whether he has made an estimate of the potential return on investment of (a) violence reduction units, (b) hot spot policing, (c) increasing the capacity of children's homes and (d) the building of 15 new special free schools.

Answered by Laura Trott - Chief Secretary to the Treasury

These measures are part of the Public Sector Productivity Review, which will deliver up to £1.8 billion worth of benefits by 2029.

We have committed £75 million to expand the Violence Reduction Unit model across England and Wales, supporting a prevention-first approach to serious violence. Violence Reduction Units enable local public services such as health boards, schools and police leaders to coordinate their joint strategy to tackle serious violence among young people, preventing violent crime and reducing burdens on healthcare, schools and criminal justice.

As part of the Anti-Social Behaviour Action Plan, we committed £66.3 million to scale up hotspot enforcement. From April 2024, hotspot response will be rolled out across every police force area in England and Wales, which will see thousands of additional high visibility patrols in the places most affected by Serious Violence and Anti-Social Behaviour.

An independent evaluation found that in 2022/23, VRUs and hotspot policing prevented 3,220 hospital admissions from violent injury – a statistically significant drop. Please find a link to the evaluation here: https://www.gov.uk/government/publications/violence-reduction-units-year-ending-march-2023-evaluation-report/violence-reduction-units-2022-to-2023#:~:text=In%202022%2C%20a%20further%202,data%20sharing%20and%20analysis.

On increasing the capacity of children’s homes, the Government announced £165 million of funding over the next 4 years to reduce the reliance of local authorities on costly emergency provision.

Finally, the building of 15 new special free schools through £105 million of investment over the next 4 years will deliver over 2,000 additional special places for children with special education needs and disabilities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent estimate his Department has made of the impact of ending tax-free shopping for international visitors on levels of spending by international visitors since 2020.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The government published its next steps, in relation to tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the impact of ending tax-free shopping for international visitors on levels of tourism since 2020.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The government published its next steps, in relation to tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, Approximately, how much stamp duty was paid on the purchase of UK-based shares in each of the last two financial years.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HM Revenue & Customs do not hold the information on the amount of stamp duty paid on the purchase of shares solely based in the UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to provide financial support to parents for childcare.

Answered by Laura Trott - Chief Secretary to the Treasury

At Spring Budget 2023, the government announced the biggest ever investment in childcare in England, meaning eligible working parents in England will be able to access 30 hours of free childcare per week for 38 weeks per year from when their child is 9 months old, to when they start school.

To support this expansion, the Government will spend over £4.1 billion by 2027-28, has provided over £400 million to substantially uplift the hourly rate paid to providers to deliver the existing childcare entitlements in 24-25, and is allocating £100 million capital funding to support childcare settings to increase their physical space. At Spring Budget 2024, the government also announced a commitment to increasing the national average hourly rate providers are paid to deliver the offers in line with the metric used at Spring Budget 2023 in 2025-26 and 2026-27, representing £500m of additional investment.

Parents who are not eligible for the 30 free childcare hours may still be able to access other offers. Parents can find more details on the support available and check if they are eligible at the following link: https://www.childcarechoices.gov.uk/.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the decline in international postgraduate student numbers on the UK’s economy.

Answered by Laura Trott - Chief Secretary to the Treasury

International students make a significant positive contribution to the British economy. According to a study by HEPI and Kaplan, the lifetime net economic benefit of the 21/22 cohort of international students was £37bn with each student making a net contribution of nearly £100,000 on average.

The independent Office for Budget Responsibility (OBR) make a net migration forecast to underpin their economic and fiscal forecasts, which reflects the latest data and migration policy. At Spring Budget, the OBR assessed migration to fall more sharply than the ONS net migration projections in the short-term before it reaches 315,000 at the end of the forecast period. Rising emigration and effect of policy explain their adjustment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of increasing the childcare tax free cap.

Answered by Laura Trott - Chief Secretary to the Treasury

Tax-Free Childcare provides financial support for working parents with their childcare costs. For every £8 parents pay into their childcare account, the Government adds £2 up to a maximum of £2,000 in top up per year for each child up to age 11 and up to £4,000 per disabled child until they’re 17.

The Government recognizes the importance of supporting parents with the costs of childcare and continues to support families with a range of other childcare offers, including the free hours offer, and support through Universal Credit childcare.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the temporary easement for wine products will end on 1 February 2025.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

As part of the new alcohol duty system, the Government introduced the temporary wine easement. During this period, all wine between 11.5-14.5% alcohol by volume (ABV) will pay duty as if it were 12.5% ABV. The temporary wine easement will last until 1 February 2025, giving the wine industry over two years to adapt to the new system.

The Government is closely monitoring the impact of the recent reforms and will evaluate the impact of the new rates and structures three years after the changes took effect on 1 August 2023. This will allow time to understand the impacts on the alcohol market, and for HMRC to gather useful and accurate data with which to evaluate the effects of the reform.

As with all taxes, the Government keeps the alcohol duty system under review during its yearly Budget process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding the Financial Conduct Authority provided to the Digital Regulation Cooperation Forum in the 2022-23 financial year.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

These are matters for the Financial Conduct Authority (FCA) and Payment Systems Regulator (PSR), which are operationally independent from Government. The FCA and the PSR will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the pay ranges at each grade are for Payment Systems Regulator staff based (a) in and (b) outside London.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

These are matters for the Financial Conduct Authority (FCA) and Payment Systems Regulator (PSR), which are operationally independent from Government. The FCA and the PSR will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the pay ranges at each grade are for Financial Conduct Authority staff based (a) in and (b) outside London.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

These are matters for the Financial Conduct Authority (FCA) and Payment Systems Regulator (PSR), which are operationally independent from Government. The FCA and the PSR will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of changing the terms of the Financial Services Compensation Scheme to (a) protect savers when (i) banks and (ii) building societies merge and (b) increase the level of protection for accounts that originated under separate banking licences.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The Financial Services Compensation Scheme (FSCS) carries out its deposit protection function within rules set by the Prudential Regulation Authority (PRA). Under PRA rules, customer deposits held by authorised banks, building societies and credit unions in UK establishments are protected by the FSCS up to £85,000 per person, per banking licence. Under PRA rules, if there is a merger, the relevant firm must normally inform depositors at least one month before it takes effect. They must then give depositors three months to withdraw or transfer any deposit balances above the FSCS compensation limit without incurring penalties.

The PRA is required to review the deposit protection limit every five years, with the next review due to occur by 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what criteria the Financial Conduct Authority uses to decide what markets to (a) monitor and (b) intervene in.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The Financial Services and Markets Act 2000 establishes the framework for financial services regulation. It provides for the Treasury and Parliament, through legislation, to determine which activities, products and markets are regulated and fall within the remit of the Financial Conduct Authority (FCA). The Financial Services and Markets Act 2000 also gives the FCA a set of statutory objectives and the appropriate regulatory tools and powers to pursue those objectives.

The question of how the FCA monitors and intervenes in the markets it regulates, in order to fulfil its statutory functions, is a matter for the FCA, which is operationally independent from Government. The FCA will respond to the Honourable Member by letter on this matter, and a copy of the letter will be placed in the Library of the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether Fairer Finance and Dignity raised issues regarding Safe Hands Funeral Plans in meetings with his Department in (a) 2017 and (b) 2018.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

During a wide-ranging meeting with industry in July 2017 to discuss pre-paid funeral plans, some concerns about Safe Hands funeral plans were raised with HM Treasury.

In response, officials advised that such concerns should be reported to the FCA, reflecting the fact that HM Treasury has no investigatory or enforcement powers of its own.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many Financial Conduct Authority employees were seconded to the Digital Regulation Cooperation Forum in the 2022-2023 financial year.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

These are matters for the Financial Conduct Authority (FCA) and Payment Systems Regulator (PSR), which are operationally independent from Government. The FCA and the PSR will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 April 2024 to Question 20433, (a) how many such consignments have been declared and (b) whether HMRC has taken such enforcement action since 21 July 2022.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The indirect supply prohibition, concerning Russian Origin imports of Oil and Oil products came into force on 05 December 2022.

HMRC publishes UK trade data on the www.uktradeinfo.com website.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of extending the Breathing Space (Debt Respite Scheme) to 180 days.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The government launched the Breathing Space scheme on 4 May 2021, and as of February 2024, over 216,000 people in problem debt have benefited from Breathing Space protections.

In developing the scheme, the government took the decision that sixty days is an appropriate period for breathing space to last to give individuals the time to engage with debt advice, whilst maintaining fairness and certainty for creditors.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 April 2024 to Question 20431, whether HMRC has taken enforcement action on oil originating in Russia and imported from a refinery in India since 21 July 2022.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what regular reviews of the funeral plan market his Department undertook between 2001 and 2018.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

The government works closely with the FCA to continually review the regulatory perimeter to ensure that the right balance is struck between proportionately protecting consumers, minimising costs on business, and ensuring consumers have access to useful and affordable financial products and services.

Once made aware of consumer detriment in the pre-paid funeral plans sector, the government investigated and confirmed these reports through its 2018 call for evidence. The government then consulted widely with industry and passed legislation in January 2021 to bring all pre-paid funeral plan providers and intermediaries within the FCA regulatory perimeter.

This has ensured that 1.6 million funeral plan customers are, for the first time, protected by compulsory and robust regulation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what support his Department provides to help (a) hair and (b) beauty businesses with VAT rates.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

VAT is the UK’s third largest tax forecast to raise £176 billion in 2024/25, helping to fund key spending priorities, such as the NHS, education and defence.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many times a breach of the Regulated Activities Order by a funeral plan company was reported to the Financial Conduct Authority in the last three years.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

This is a matter for the Financial Conduct Authority (FCA), which is independent from Government.

The FCA will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his policies of the proportion of funeral plan companies that failed to gain regulation following the new regulatory regime in the funeral plan market.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

In January 2021, the government legislated to bring all pre-paid funeral plan providers and intermediaries within the regulatory remit of the Financial Conduct Authority (FCA) from 29 July 2022. This has ensured that, for the first time,1.6 million funeral plan customers are protected by compulsory and robust regulation.

The government consulted widely on the regulation of pre-paid funeral plans. It published a consultation, draft statutory instrument, and impact assessment in June 2019. The FCA also published a consultation and detailed cost-benefit analysis on their proposed regulatory rules for the pre-paid funeral plan sector in March 2021.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment (a) his Department and (b) the Financial Conduct Authority made of the implications for their policies of the speed of growth of the funeral plan market between 2001 and 2022.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

In January 2021, the government legislated to bring all pre-paid funeral plan providers and intermediaries within the regulatory remit of the Financial Conduct Authority (FCA) from 29 July 2022. This has ensured that, for the first time,1.6 million funeral plan customers are protected by compulsory and robust regulation.

The government consulted widely on the regulation of pre-paid funeral plans. It published a consultation, draft statutory instrument, and impact assessment in June 2019. The FCA also published a consultation and detailed cost-benefit analysis on their proposed regulatory rules for the pre-paid funeral plan sector in March 2021.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department made an assessment of the potential merits of requiring the immediate regulation of funeral plan companies that (a) were founded and (b) changed ownership after the announcement of regulatory change in 2018.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

In January 2021, the government legislated to bring all pre-paid funeral plan providers and intermediaries within the regulatory remit of the Financial Conduct Authority (FCA) from 29 July 2022. This has ensured that, for the first time,1.6 million funeral plan customers are protected by compulsory and robust regulation.

The government consulted widely on the regulation of pre-paid funeral plans. It published a consultation, draft statutory instrument, and impact assessment in June 2019. The FCA also published a consultation and detailed cost-benefit analysis on their proposed regulatory rules for the pre-paid funeral plan sector in March 2021.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he made of the implications for his policies of changes in the number of funeral plan companies following the announcement of regulatory change in 2018.

Answered by Bim Afolami - Economic Secretary (HM Treasury)

In January 2021, the government legislated to bring all pre-paid funeral plan providers and intermediaries within the regulatory remit of the Financial Conduct Authority (FCA) from 29 July 2022. This has ensured that, for the first time,1.6 million funeral plan customers are protected by compulsory and robust regulation.

The government consulted widely on the regulation of pre-paid funeral plans. It published a consultation, draft statutory instrument, and impact assessment in June 2019. The FCA also published a consultation and detailed cost-benefit analysis on their proposed regulatory rules for the pre-paid funeral plan sector in March 2021.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the policy paper entitled Transforming for a digital future: 2022 to 2025 roadmap for digital and data, updated on 29 February 2024, when his Department first assessed each of the red-rated legacy IT systems in HM Revenue and Customs to be red-rated.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Central Digital and Data Office (CDDO), in the Cabinet Office, has established a programme to support departments managing legacy IT. CDDO has agreed a framework to identify ‘red-rated’ systems, indicating high levels of risk surrounding certain assets within the IT estate. Departments have committed to have remediation plans in place for these systems by next year (2025).

It is not appropriate to release sensitive information held about specific, red-rated systems or more detailed plans for remediation within HMRC’s IT estate, as this information could indicate which systems are at risk and may highlight potential security vulnerabilities.

Found: The main culprits are HM Treasury lack of consistency and lack of senior staff with the relevant

Found: on: • NESO’ s draft licence conditions • NESO’ s financial and incentives framework (following HMT

Found: including through OFFICIAL OFFICIAL governance arrangements that include the Home Office and HM

Found: Letter from Sam Beckett, Chief Economic Adviser at HM Treasury, to the Chair of the Economic Affairs

Found: HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ Lord Bridges of Headley MBE House of Lords

Found: prove too much, as some recommendations would require a fiscal response that can only be approved by HM

Found: question of whether amendments should be made to legislation in conjunction with CIPFA, the sector, HM

Found: Returning £10m to HM Treasury would reduce the award from £62m to £52m.

Found: HM Treasury has established close working relationships with each devolved administration to ensure

Found: Infrastructure Bank: concluding update on roll -out activity As referenced in previous correspondence from HM

Found: Bladen, Director, National Audit Office, and David Fairbrother, Treasury Officer of Accounts, HM

Found: Lord Hill of Oareford Lead Non -Executive Director, HM Treasury. Adviser, Santander SA.

Found: Recommendation 1: The Cabinet Office, working with HM Treasury and relevant departments, should ensure

Found: Caribbean and the Overseas Territories) Cabinet Office Alex Burghart MP Parliamentary Secretary HM

Found: The EA set these fees (subject to public consultation, ministerial and HMT approval) and keeps them

Found: Last September, I made our first ever request to HM Treasury for a capital to resource switch of up

Found: , Director, National Audit Office, and Marius Gallaher, Alternate Treasury Officer of Accounts, HM

Found: As this Committee will be aware, HM Treasury insist that all fee receipts are remitted to the Treasury

Found: the current state of the UK’s finances and are not requesting huge injections of money from HMT

Found: Under the Financial Services Act 2012, we must pay HM Treasury all financial penalties received,

Found: At present, HM Treasury takes all revenue risk for directly-contracted English passenger operations

Found: to make decisions pertaining to both costs and revenue on the network, with limited reliance on HM

Found: We would like to work with Government, in particular His Majesty’s Treasury (HMT) and the Department

Found: in particular, involves different Government departments, eg Department for Business and Trade, HM

Found: Officials in HM Treasury and DLUHC are not listening to business about the need for lower rates.

Found: We would welcome further discussions with HM Treasury around the way that VAT is applied including;

Found: The new contracts were approved by HMT and the Facilities Management Control.

Found: The UK itself contributes via the UK Prosperity Fund to the AIIB Special Fund (HM Treasury, 2019).36

Found: Whilst DCMS does not hold any specific data on this matter, the Department works closely with HM Treasury

Found: the Home Office hav e sought approval for the expenditure covered by the Ministerial direction from HM

Found: Joint correspondence from James Bowler, Permanent Secretary, HM Treasury, and Catherine Little, Permanent

Found: Correspondence from Conrad Smewing, Director General Public Spending, HM Treasury, re Whole of Government

Found: to respond to Recommendation 7: ‘the Department of Health and Social Care (DHSC) should work with HM

Found: Audit Office, Oliver Lodge, Director, NAO, and David Fairbrother, Treasury Officer of Accounts, HM

Found: Audit Office, Oliver Lodge, Director, NAO, and David Fairbrother, Treasury Officer of Accounts, HM

Found: Correspondence from James Bowler, Permanent Secretary, HM Treasury, re Treasury Minute Response – Tackling

Found: arrangements have been made for the Chairs of the Treasury and Public Accounts Committees to be briefed by HM

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, whether her Department has made representations to HM Treasury on the inclusion of imported electricity in Carbon Border Adjustment Mechanism taxation.

Answered by Amanda Solloway - Government Whip, Lord Commissioner of HM Treasury

Electricity generation was not included within the initial sectoral scope of the UK Carbon Border Adjustment Mechanism (CBAM), announced in December 2023. The approach aligns with free allowance allocations, under the UK Emissions Trading Scheme (ETS), which are not provided to electricity generators.

In making the decision, the government looked primarily at three factors: inclusion in the UK ETS, carbon leakage risk, and feasibility and effectiveness.

The sectoral scope of a UK CBAM will remain under review. The design and delivery of a CBAM is subject to consultation, closing on 13 June 2024.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, what the pay ranges at each grade are for Competition and Markets Authority staff based (a) in and (b) outside London.

Answered by Kevin Hollinrake - Minister of State (Department for Business and Trade)

Current pay at the Competition and Markets Authority ranges from a minimum of £25,300 to a maximum of £27,900 for Administrative Officers, the lowest pay grade, to a minimum of £127,000 to a maximum of £208,100 for Senior Civil Service Pay Band 3, which is Director General level and the most senior grade. My officials will share a detailed breakdown of pay ranges separately.

In relation to pay in and outside of London, the CMA does not differentiate pay based on location. Pay and funding are the responsibility of HM Treasury, who are the financial sponsors of the CMA.

Pay Bands

Administrative Officer to Grade 6 – effective from 1 September 2023

Senior Civil Service – effective from 1 April 2023

Question to the Department for Transport:

To ask the Secretary of State for Transport, what discussions his Department has had with HM Treasury on the proposed consultation into the impact of the July 2023 High Court ruling in Uber Britannia Ltd v Sefton MBC.

Answered by Guy Opperman - Parliamentary Under-Secretary (Department for Transport)

The Department for Transport and HM Treasury have worked closely on the consultation, which was launched on 18 April, on the impacts that recent High Court rulings on private hire vehicle legislation may have on the sector and its passengers.

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