Asked by: Jenny Riddell-Carpenter (Labour - Suffolk Coastal)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of legislation on the inheritance of Individual Savings Account allowances from a deceased (a) spouse and (b) civil partner.
Answered by Emma Reynolds - Economic Secretary (HM Treasury)
The Individual Savings Account (ISA) regulations allow the surviving spouse or civil partner of a deceased ISA saver an additional ISA allowance, equal to the value of the deceased saver’s ISA holdings on their date of death, subject to certain conditions. These are referred to as ‘Additional Permitted Subscriptions’
To ensure these rules are as simple as possible, surviving spouses and civil partners can benefit from this allowance, up to 3 years after the death of the spouse or 180 days after the completion of the estate administration, whichever is later, and irrespective of who inherits the former ISA assets. This means individuals are free to make any bequests they wish in their will, for example by leaving some or all their ISA assets to children of their current or former marriage or civil partnership, without affecting the additional ISA allowance that will be available to the person who was their spouse or civil partner at the time of death.
Further detailed information on Additional Permitted Subscriptions is available at www.gov.uk/guidance/manage-additional-permitted-subscriptions-into-an-isa
Asked by: Jenny Riddell-Carpenter (Labour - Suffolk Coastal)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has considered amending the eligibility criteria for the Employment Allowance to include pre-schools.
Answered by James Murray - Exchequer Secretary (HM Treasury)
As set out in the response to your written question on 26 February 2025, eligibility for the Employment Allowance (EA) is dependent on individual circumstances, in line with HMRC guidance. However, most private childcare providers, including pre-schools, are eligible for the EA. The Government currently has no plans to change the EA eligibility criteria for private childcare providers. Further guidance on EA eligibility is available on https://www.gov.uk/claim-employment-allowance/eligibility
Asked by: Jenny Riddell-Carpenter (Labour - Suffolk Coastal)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether pre-schools can receive the same (a) National Insurance and (b) Employment Allowance benefits as nurseries.
Answered by James Murray - Exchequer Secretary (HM Treasury)
Most businesses and all charities can claim the EA (subject to the connected persons rules); where an organisation is conducting work of a public nature, they need to consider HMRC’s guidance in more detail. This is dependent on individual circumstances in line with the guidance, though most private childcare providers will be eligible for the EA. Further guidance on Employment Allowance eligibility is available on https://www.gov.uk/claim-employment-allowance/eligibility
Asked by: Jenny Riddell-Carpenter (Labour - Suffolk Coastal)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to support public bodies that are ineligible for the Employment Allowance.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government will provide support for departments and other public sector employers for additional Employer NICs costs, i.e., central government, public corporations and local government, not including self-financed organisations.
This is the usual approach the Government takes to supporting the public sector with additional Employer NICs costs, as was the case with the previous Government’s Health and Social Care Levy.
Asked by: Jenny Riddell-Carpenter (Labour - Suffolk Coastal)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether business rates apply to onshore converter stations that connect offshore energy to the National Grid.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Valuation Office Agency assesses onshore converter stations and the cables which transmit the power for non-domestic rating purposes. The cables are rateable between low water mark and the point the cable connects with the National Grid transmission system.