Written questions by Burghart.

Pursuant to the answer of 9 June 2025 to Question 57308, on Chagos Islands: Sovereignty, if she will place in the Library a copy of the (a) calculations and (b) analysis produced by the Government Actuary’s Department.

Details of the calculations have been agreed by the Government Actuary’s Department and are in the Explanatory Memorandum laid alongside the Treaty. However, it is not normal practice for government departments to release details of corresponding financial analysis. Any financial obligations, including departmental budgetary responsibilities, will be managed responsibly within the government’s fiscal framework. No payments will be made until the Treaty is legally binding.

If she will make an estimate of the number of claims that have been (a) made and (b) paid under the Duty Reimbursement Scheme for goods brought into Northern Ireland since the scheme was established.

The Duty Reimbursement Scheme (DRS) has been operational since June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU. DRS claims are processed within 120 days of receipt, although generally the processing time for claims is much shorter. As of 14 March 2025, the average processing time for a DRS claim is 16 days. Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS. HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes such as the Customs Duty Waiver Scheme.

If she will make an estimate of the average time taken for applicants to the Duty Reimbursement Scheme to be reimbursed for duty paid on goods brought into Northern Ireland.

The Duty Reimbursement Scheme (DRS) has been operational since June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU. DRS claims are processed within 120 days of receipt, although generally the processing time for claims is much shorter. As of 14 March 2025, the average processing time for a DRS claim is 16 days. Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS. HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes such as the Customs Duty Waiver Scheme.

Pursuant to the Answer of 14 October to Question 6418 on Further Education: VAT, for what reason further education colleges do not meet the rationale for admission to either refund scheme.

I refer the member to the answer given on the 14 November to PQ 13459.

With reference to Item 26 on page 118, Table 5.1, of the Autumn Budget 2024, HC295, published on 30 October 2024, if she will set out the methodological difference with the monetary figures listed for RDEL compensat

The OBR memo line was incorrect and it has now been amended - Correction on 7 October 2024: The published Economic and fiscal outlook included an incorrect definition of the policy and its costs. We have made this correction to the highlighted cells above...

Pursuant to the answer of 6 November 2024, to Question 12294, on Employer’s Contributions: Ministry of Defence, and with reference to Item 26 on page 118, Table 5.1, of the Autumn Budget 2024, HC295, on the allowanc

The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.

Pursuant to his Answer of 17 October 2024 to Question 8846 on Further Education: VAT, if she will set out the reasons why further education colleges are unable to recover the VAT they have incurred on their expendit

Section 33 of the VAT Act 1994 provides a scheme that allows local authorities (LAs) and similar public bodies to refunds of VAT equal to that incurred on purchases of goods and services relating to their statutory non-business activities. The scheme was ...

What the VAT status is of further education colleges.

Education services supplied by an “eligible body” are exempt from VAT. For VAT purposes, an “eligible body” broadly refers to most regulated, publicly funded, or not-for-profit education providers. This means no VAT is charged on supplies of education mad...

If she will give further education corporations the same VAT status as Multi Academy Trusts and 16 to 19 Free Schools.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...

Whether the appointment of Ian Corfield as Director of Investment was through open competition.

Ian Corfield was appointed on a short-term basis to carry out urgent work in support of the government’s International Investment Summit in October. A full recruitment process could not have been completed in the time available. He has since been appointed, unpaid, as a direct ministerial appointment.