Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made with Cabinet colleagues of the potential impact of the decision to make inheritance tax applicable to private businesses on (a) SME owners, (b) employees and (c) tax revenues.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. The Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992 when the rate of relief was a maximum of 50 per cent on all agricultural and business assets, including the first £2.5 million. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

The reforms announced by the Government are expected to result in up to 185 estates claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. This means around 85 per cent of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This means just over 80 per cent of such estates making claims are forecast to not pay any more inheritance tax.

A tax information and impact note has been published, which sets out the reforms are not expected to have a significant macroeconomic impact. This is available at www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-changes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to uprate the mileage rate that can be claimed for tax purposes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes. Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.

As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.

Question to the Home Office:

To ask the Secretary of State for the Home Department, if she will consider establishing a grace period following the full enforcement of Electronic Travel Authorisation checks for children living abroad who hold dual citizenship having inherited British citizenship from a parent who do not have British passports and have pre-booked visits to the UK in the next three months.

Answered by Mike Tapp - Parliamentary Under-Secretary (Home Office)

We have been clear on the requirement for dual British citizens, including children and families, to travel with a valid British passport or Certificate of Entitlement. Dual British citizens should prove their permission to travel and enter the UK with a valid British passport or a passport containing a Certificate of Entitlement (CoE) to the right of abode. We have published an ETA guide for dual nationals on gov.uk, including at: https://www.gov.uk/guidance/electronic-travel-authorisation-eta-guide-for-dual-citizens . There is also guidance on GOV.UK to help people determine whether they or their family members qualify for British citizenship at: https://www.gov.uk/check-british-citizenship.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what assessment he has made of the potential merits of introducing the gluten-free subsidy card scheme operating in Wales across England.

Answered by Zubir Ahmed - Parliamentary Under-Secretary (Department of Health and Social Care)

No assessment has been made of the potential merits of introducing the gluten-free (GF) subsidy card scheme used in Wales across England.

In the UK, health is a largely devolved matter and local health arrangements such as the Welsh GF subsidy card are a matter for the devolved administrations. The devolved nations make their own decisions on GF prescription and other charges and may choose to spend proportionately more of their budget on the provision of gluten free food against other competing priorities.

The national prescribing position in England is that gluten-free bread and mixes can be provided to coeliac patients on National Health Service prescription and a wide range of these items are listed in Part XV of the Drug Tariff. However, local Integrated Care Boards (ICBs) can restrict or end the prescribing of GF food locally. ICBs are autonomous bodies and as such they retain the right to make prescribing policies that meet the needs of their local population within their allocated resource.

Targeted financial support schemes have been shown to introduce additional complexity for patients and the NHS. Similar schemes piloted at a local level for gluten free food were discontinued due to lack of patient engagement and the administrative burden involved.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 24 July 2025 to Question 69040 on Park Homes: Sales, what his proposed timeline is for reviewing the 10% commission on the sale of park homes.

Answered by Matthew Pennycook - Minister of State (Housing, Communities and Local Government)

I refer the hon. Member to the answer given to Question UIN 69040 on 24 July 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the regulatory framework for UK-based online equity crowdfunding platforms.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The government does not comment on individual firms’ commercial activities.

In 2024, the government delivered the Public Offers and Admissions to Trading Regulations which enabled the Financial Conduct Authority (FCA) to reform the UK Prospectus Regime to make it simpler and more effective. This new regime took effect on 19 January 2026, and will give investors access to better quality information to support their investment decisions.

The regulations also created a new regulated activity of operating a Public Offer Platform (POP). Companies seeking to make public offers of securities outside a public market to a broad investor base, where the value exceeds £5 million, will now need to do so via a POP, ensuring investors receive better information about their investments.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 13 January 2026 to Question 103108 on Supported Housing, what estimate he has made of the number of people with additional needs awaiting a Specialised Supported Housing home, rather than people in the Supported Housing band more broadly.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

The response to Question UIN 103108 gave details of the government’s estimate of unmet need in the supported housing sector. Local authorities have now received new burdens funding, and guidance has been published, to support the development of their local supported housing strategies. The strategies require local authorities to make an assessment of current supply, unmet need and future demand in their local area and will allow for more informed, data-driven decisions about supported housing.

Question to the Department for Transport:

To ask the Secretary of State for Transport, if she will take steps to reduce speed limits on roads outside of schools to 20 miles per hour or below during school (a) hours, (b) arrival times and (c) collection times.

Answered by Lilian Greenwood - Government Whip, Lord Commissioner of HM Treasury

Local traffic authorities have the power to set 20mph speed limits where people and traffic mix, for example outside schools. They can also set enforceable 20mph limits that apply only at certain times of day, for example at school drop-off and pick-up times.

The Government supports 20mph limits in the right places, particularly around schools or where walking and cycling levels are high. However, the Government does not support mandating a national change, as many roads are unsuited to 20mph by the nature of their function or geometry and could unintentionally reduce safety. Local authorities are best placed to decide where 20mph limits will work effectively based on local conditions and community needs.

If, following consultation with local communities, local authorities decide to take such actions, they will have the Department's full backing.

The Government expects local authorities to work with local schools, parents, and communities to address concerns about road safety in their local area.

Question to the Department for Environment, Food and Rural Affairs:

To ask the Secretary of State for Environment, Food and Rural Affairs, what recent progress she has made on enforcing regulations to ban the (a) sale and (b) advertising of tourism activities abroad that involve treatment of animals that is illegal in the UK.

Answered by Angela Eagle - Minister of State (Department for Environment, Food and Rural Affairs)

I refer the hon. Member to the reply previously given to the hon. Member for Slough on 26 February 2026 to PQ UIN 114064.

King's Guard's ceremonial bearskin caps

Changes to Overseas Development Assistance

Funding for rural Britain

Conflict in Lebanon

LGBTQ+ veterans

State visits to the US

Student finance system reform

Royal Mail delivery standards

UNESCO World Heritage status for chalk streams in England

Heating oil prices

Understanding of Tourette Syndrome

Endometriosis Awareness Month 2026

Leasehold reform (No. 3)

Public inquiry into Epstein links

Post Offices in rural areas

Royal Mail postal delivery services

Bird gathering licences

Adoption and Special Guardianship Support Fund 2026-27

Business rates reform and revaluation

Recognition of Ukrainian driving licences

Dual nationals without British passports

World Hearing Day 2026

Covid Day of Reflection 2026

Ovarian Cancer Awareness Month (No. 2)

Marie Curie Great Daffodil Appeal 2026

Temporary accommodation and its impact on neurodivergent children

Funding for fire and rescue services

Funding for rural fire and rescue services

The Justice Committee has issued a call for evidence to inform its scrutiny of the Courts and Tribunals Bill.