Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of excluding postgraduate stipends from the definition of qualifying income for Tax-Free Childcare on families where one parent is undertaking doctoral research funded by a government department.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Tax-Free Childcare (TFC) is designed to help parents cover childcare costs so they can enter work, stay in employment, or increase their working hours. As a result, eligibility is based on income from paid work: each parent is generally expected to earn at least the equivalent of 16 hours per week at the National Minimum or National Living Wage through employment or self-employment.

Consistent with this objective, TFC is not available for those engaged solely in unpaid activities such as full-time education or training. PhD stipends are generally designed to cover living expenses during a period of study and research, rather than to remunerate employment. Consequently, HMRC does not treat stipends as taxable earnings, and they are not subject to Income Tax or National Insurance. As they are not treated as earned income, these stipends do not count towards the minimum earnings threshold for TFC. Therefore, individuals whose main source of support is a PhD stipend are not eligible for the scheme.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has had discussions with the Northern Ireland Executive regarding the eligibility criteria for the Northern Ireland Childcare Subsidy Scheme as it applies to PhD students whose stipends are not classified as income for Tax-Free Childcare purposes.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Tax-Free Childcare (TFC) is designed to help parents cover childcare costs so they can enter work, stay in employment, or increase their working hours. As a result, eligibility is based on income from paid work: each parent is generally expected to earn at least the equivalent of 16 hours per week at the National Minimum or National Living Wage through employment or self-employment.

Consistent with this objective, TFC is not available for those engaged solely in unpaid activities such as full-time education or training. PhD stipends are generally designed to cover living expenses during a period of study and research, rather than to remunerate employment. Consequently, HMRC does not treat stipends as taxable earnings, and they are not subject to Income Tax or National Insurance. As they are not treated as earned income, these stipends do not count towards the minimum earnings threshold for TFC. Therefore, individuals whose main source of support is a PhD stipend are not eligible for the scheme.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to introduce an indexation mechanism linking the Approved Mileage Allowance Payment rate to (a) inflation and (b) motoring cost indices.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.

In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.

The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.

Looking ahead and beyond 2026/27, the Government has already committed to a review of these rates and will set this out at the Budget. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the Approved Mileage Allowance Payment rate.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.

In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.

The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.

Looking ahead and beyond 2026/27, the Government has already committed to a review of these rates and will set this out at the Budget. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the Approved Mileage Allowance Payment rate on small and medium-sized enterprises and mobile workers in rural regions, including in Northern Ireland.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.

In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.

The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.

Looking ahead and beyond 2026/27, the Government has already committed to a review of these rates and will set this out at the Budget. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her officials have had discussions with colleagues in the Northern Ireland Office on the adequacy of the Approved Mileage Allowance Payment rate of 45 pence per mile.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.

In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.

The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.

Looking ahead and beyond 2026/27, the Government has already committed to a review of these rates and will set this out at the Budget. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what assessment he has made of the adequacy of parental leave entitlements, particularly in cases where one parent receives extended employer-supported paternity leave while the other parent is (a) ineligible for statutory maternity leave and (b) self-employed.

Answered by Andrew Western - Minister of State (Department for Work and Pensions)

The Government is undertaking a Review of Parental Leave and Pay, which provides an important opportunity to consider whether the current system meets the needs of modern working families, including those who are self-employed.

The Review will conclude in early 2027, at which point the Government will set out its findings and next steps for any potential reforms.

Some employers choose to offer more than the statutory minimum pay, sometimes referred to as ‘occupational’ or ‘contractual’ parental pay. This is a matter between employers and employees.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, if he will take steps to ensure parity of baseline parental leave rights, including the standard two-week entitlement, for parents regardless of their partner’s leave arrangements.

Answered by Andrew Western - Minister of State (Department for Work and Pensions)

The Government is undertaking a Review of Parental Leave and Pay, which provides an important opportunity to consider whether the current system meets the needs of modern working families, including those who are self-employed.

The Review will conclude in early 2027, at which point the Government will set out its findings and next steps for any potential reforms.

Some employers choose to offer more than the statutory minimum pay, sometimes referred to as ‘occupational’ or ‘contractual’ parental pay. This is a matter between employers and employees.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, when the EQ-5D-5L quality of life value set will be adopted in NICE technology appraisals.

Answered by Preet Kaur Gill

The National Institute for Health and Care Excellence (NICE) is planning to adopt the EQ-5D-5L value set and has recently consulted on proposed changes to its guidance development manuals. NICE is now considering the responses to the consultation and expects to implement changes to its methods in the coming months.

Question to the Northern Ireland Office:

To ask the Secretary of State for Northern Ireland, what recent discussions he has had with Cabinet colleagues on tackling violence against women and girls in Northern Ireland.

Answered by Matthew Patrick

I speak regularly to colleagues across this House, across Government and across the Northern Ireland Executive, raising the issue of violence against women and girls in Northern Ireland.

Making progress on this matters enormously to me and to Government. People are rightly passionate about rising to this challenge.

I am proud of the steps we have taken but know that there is far more to do. Just this week, I attended the Violence Against Women and Girls Working Ministerial Group to ensure we can make further progress in Northern Ireland and right across the United Kingdom.

Rosebank oil field

Five-year indefinite leave to remain pathway for Skilled Worker visa holders (No. 2)

NARPO Love or Money Campaign

Parliament Education and Engagement Outreach Service

Government response to Israel’s actions in the West Bank and Gaza

Amendment of the Law Motions for Finance Bills

Found: Northern Ireland Affairs Committee members present: Tonia Antoniazzi (Chair); Sorcha Eastwood; Claire

Found: Current membership Tonia Antoniazzi (Labour; Gower) (Chair) Chris Bloore (Labour; Redditch) Sorcha Eastwood

Found: Watch the meeting Members present: Tonia Antoniazzi (Chair); Chris Bloore; Sorcha Eastwood; Claire Hanna

Found: Watch the meeting Members present: Tonia Antoniazzi (Chair); Chris Bloore; Sorcha Eastwood; Claire Hanna

Found: Q147 Sorcha Eastwood: My question is about skills.

Found: Q147 Sorcha Eastwood: My question is about skills.

Submit Evidence (by 1 Sep 2026)

The committee is undertaking an inquiry into the taxation of the hospitality and tourism sectors in Northern Ireland, which will consider differences in VAT rates and other costs between Northern Ireland’s hospitality and tourism sectors compared with the Republic of Ireland. It will examine the potential impact of a reduced VAT rate and explore what other tax and policy changes could help support the sectors.