Asked by: Christine Jardine (Liberal Democrat - Edinburgh West)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, what steps he is taking to provide bereavement support to families grieving loved ones that passed due to the COVID-19 pandemic.
Answered by Andrew Western - Parliamentary Under-Secretary (Department for Work and Pensions)
Bereavement Support Payment provides support during the acute period following a bereavement by way of an initial lump sum followed by up to 18 monthly instalments. It supports families though the immediate period of grief, including those who sadly lost loved ones during the Covid-19 pandemic. Where longer-term financial support is needed, benefits such as Universal Credit have been specifically designed to provide assistance with ongoing living costs. The Government keeps eligibility of all benefits under review.
Asked by: Christine Jardine (Liberal Democrat - Edinburgh West)
Question to the Department for Digital, Culture, Media & Sport:
To ask the Secretary of State for Culture, Media and Sport, what discussions she has had with the Scottish Government and with the Church of Scotland on the closure of the Listed Places of Worship Grant; whether there will be Barnett Consequentials as a result of the new scheme in England; whether the new scheme will continue to offer VAT rebates on repairs and maintenance; and whether churches in Scotland will be eligible for this support.
Answered by Ian Murray - Minister of State (Department for Science, Innovation and Technology)
Heritage funding is devolved, however listed places of worship in Scotland have benefitted from VAT rebate grants from the UK-wide Listed Places of Worship Grant Scheme, which ran from 2001 to 2026.
The Minister for Heritage met with representatives from the Church of Scotland and Catholic Bishops’ Conference of Scotland on 10th March to discuss the closure of the scheme. We have announced a new scheme in England, the Places of Worship Renewal Fund, which will award grants for projects to cover capital works. It will not offer just the VAT rebate of a project.
At Spending Reviews, the Devolved Governments receive Barnett consequentials as a proportion of overall departmental settlements, not specific funding lines or programmes. Barnett consequentials were confirmed for Devolved Governments in the usual way, taking into account the overall DCMS allocation, which includes capital funding for the Places of Worship Renewal fund. Decisions on how this funding is spent are for the Devolved Governments to take.
Asked by: Christine Jardine (Liberal Democrat - Edinburgh West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the availability of the childcare wear and tear allowance on the (a) affordability of childcare for parents, (b) recruitment and retention of childminders and (c) sustainability of the childcare sector in Scotland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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. We will also review the impacts of moving from the 10% deduction to actual costs for wear and tear claims.