Written questions by Snowden.

What assessment she has made of the effectiveness of data-sharing protocols between Departments following the suspension of child benefit payments by HMRC.

HMRC uses Home Office international travel data as a starting point for identifying potential unreported absences from the UK. Undetected changes to an individual’s residency status are a leading cause of Child Benefit error and fraud. The legal basis for disclosing information between HMRC and Home Office for the purpose of tackling fraud is Chapter 4 of the Digital Economy Act (“DEA”) 2017. The exchange of data between HMRC and the Home Office continues to work as expected and agreed.

What steps her Department is taking to ensure that VAT policy does not discourage participation in Remembrance events organised by (a) charities and (b) local authorities.

The Government recognises the importance of Remembrance events and the role they play in honouring those who have served. Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available. HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.

If she will make representations to HM Treasury on the potential impact of VAT on the affordability of (a) Remembrance wreaths and (b) other commemorative items provided by charities.

The Government recognises the importance of Remembrance events and the role they play in honouring those who have served. Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available. HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.

What estimate she has made of the annual revenue raised through VAT charged on Remembrance wreaths purchased by (a) local authorities, (b) schools and (c) community organisations.

The Government recognises the importance of Remembrance events and the role they play in honouring those who have served. Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available. HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.

If she will review VAT rules to ensure that (a) the purchase of wreaths and (b) other purchases made in support of charitable remembrance activities are not subject to VAT.

The Government recognises the importance of Remembrance events and the role they play in honouring those who have served. Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available. HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.

What assessment she has made of the potential impact of the increased landfill tax on housebuilding in the Fylde constituency.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste diversion from landfill and to support our environmental goals. The consultation closed on 28 July and the government is considering responses and will set out next steps, including a summary of responses, in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. HM Treasury is working across government to assess potential impacts on housing delivery. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change. Any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.

With reference to her speech at the Regional Investment Summit on 21 October 2025, what metrics her Department used to calculate the forecast annual £6 billion in savings for businesses arising from regulatory changes.

A baseline for the administrative burden of regulation on businesses has been established at £22.4bn a year. Further to the Prime Minister’s commitment to cutting the administrative costs of regulation by 25% by the end of the Parliament, the Government’s target is to reduce the annual burden by £5.6bn. Our methodology for calculating administrative burdens, and the distribution of the savings we have identified so far, is publicly available on GOV.UK.

If she will publish a breakdown of the £1.5 billion in savings identified to date under the Regulation Action Plan, including (a) sectoral distribution and (b) methodology used for calculating those savings.

A baseline for the administrative burden of regulation on businesses has been established at £22.4bn a year. Further to the Prime Minister’s commitment to cutting the administrative costs of regulation by 25% by the end of the Parliament, the Government’s target is to reduce the annual burden by £5.6bn. Our methodology for calculating administrative burdens, and the distribution of the savings we have identified so far, is publicly available on GOV.UK.

Whether she has had discussions with the Secretary of State for Energy Security and Net Zero on introducing a Tailored Energy Discount for manufacturers transitioning to electrification.

The Chancellor has regular discussions with the Secretary of State for Energy Security and Net Zero on a range of topicsThe Chancellor recognises the importance of electrification for manufacturers and bringing down the cost of electricity is a key element of this government's mission to increase growth.

What estimate her Department has made of the total value of landfill tax reclaimed by private landfill operators for (a) cover and (b) fluff material since 2000.

Landfill Tax was introduced in 1996 as a behavioural tax encouraging the diversion of material away from landfill to reuse and recycling. It has been a key driver behind local authority waste to landfill in England falling by 90% since 2000. HMRC refunded landfill tax reclaimed by private landfill operators following the Waste Recycling Group Limited case in 2008. £147m related to daily cover and haul roads and £133m related to base and side fluff. Refunds ceased in 2013 and since then repayment claims totaling £3.9bn have been prevented as a result of successful litigation.

If she will make an assessment of the potential merits of abolishing business rates for retail, hospitality and leisure businesses in (a) Fylde constituency and (b) Lancashire.

Business rates are a vital source of revenue for Local Government. The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. As announced at Autumn Budget 2024, the Government will introduce permanently lower multipliers for retail, hospitality, and leisure properties with ratable values below £500,000 from 2026-27. This permanent tax cut will ensure they benefit from much-needed certainty and support.

With reference to the news story entitled Chancellor takes on the blockers to get Britain building, published on 15 October 2025, what the 34 infrastructure projects are; and what the (a) outcome and (b) duration was of each judicial review case.

Last week the government announced that we will work with the judiciary to take forward further procedural changes to ensure Nationally Significant Infrastructure Projects (NSIPs) are dealt with more quickly and consistently. Lord Banner’s independent review into legal challenges against Nationally Significant Infrastructure Projects (published in October 2024) contains detail and links to statistics requested. It is standard practice not to comment on the specifics of discussions between ministers and the judiciary. Finally, members of public will still have the right to pursue judicial review. The Government remains committed to this important principle, and ensuring that local communities can effectively challenge the decisions which impact them. These reforms are about ensuring cases move through the courts more quickly and efficiently, not about limiting the right to challenge decisions.

With reference to the news story entitled Chancellor takes on the blockers to get Britain building, published on 15 October 2025, whether her Department has made an assessment of the potential impact of proposed judicial review reforms on rights to (a) environmental and (b) community consultation.

Last week the government announced that we will work with the judiciary to take forward further procedural changes to ensure Nationally Significant Infrastructure Projects (NSIPs) are dealt with more quickly and consistently. Lord Banner’s independent review into legal challenges against Nationally Significant Infrastructure Projects (published in October 2024) contains detail and links to statistics requested. It is standard practice not to comment on the specifics of discussions between ministers and the judiciary. Finally, members of public will still have the right to pursue judicial review. The Government remains committed to this important principle, and ensuring that local communities can effectively challenge the decisions which impact them. These reforms are about ensuring cases move through the courts more quickly and efficiently, not about limiting the right to challenge decisions.

With reference to the news story entitled Chancellor takes on the blockers to get Britain building, published on 15 October 2025, what discussions she has had with the Lord Chief Justice on proposed reductions in judicial review timelines.

Last week the government announced that we will work with the judiciary to take forward further procedural changes to ensure Nationally Significant Infrastructure Projects (NSIPs) are dealt with more quickly and consistently. Lord Banner’s independent review into legal challenges against Nationally Significant Infrastructure Projects (published in October 2024) contains detail and links to statistics requested. It is standard practice not to comment on the specifics of discussions between ministers and the judiciary. Finally, members of public will still have the right to pursue judicial review. The Government remains committed to this important principle, and ensuring that local communities can effectively challenge the decisions which impact them. These reforms are about ensuring cases move through the courts more quickly and efficiently, not about limiting the right to challenge decisions.

How many people were unable to benefit from the Residence Nil Rate Band due to not having direct descendants in the most recent year for which data is available.

The residence nil-rate band was introduced under the previous Government in April 2017. The then Government set out in a tax information and impact note at the time of its introduction that there was no evidence to suggest that this policy would have significant adverse impacts on those with protected characteristics under the Equality Act 2010. The tax information and impact note is available at www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band. HMRC publishes annual statistics about the use of nil-rate bands, reliefs and exemptions. 30,600 estates used the residence nil-rate band in 2022-23, and £7.72 billion of chargeable estate value was removed from an inheritance tax charge as a result. HMRC does not collect comprehensive data about the reasons for an estate not using the residence nil-rate band.

If her Department will conduct an equality impact assessment of the Residence Nil Rate Band in relation to inheritance tax.

The residence nil-rate band was introduced under the previous Government in April 2017. The then Government set out in a tax information and impact note at the time of its introduction that there was no evidence to suggest that this policy would have significant adverse impacts on those with protected characteristics under the Equality Act 2010. The tax information and impact note is available at www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band. HMRC publishes annual statistics about the use of nil-rate bands, reliefs and exemptions. 30,600 estates used the residence nil-rate band in 2022-23, and £7.72 billion of chargeable estate value was removed from an inheritance tax charge as a result. HMRC does not collect comprehensive data about the reasons for an estate not using the residence nil-rate band.

If she will take steps to engage with (a) stakeholders and (b) members of the public on inheritance tax policy.

The Government published tax policy making principles on 12 June 2025. These principles underpin the Government’s approach to delivering tax policy changes, including setting out how it will engage with stakeholders during tax policy development. This is available at www.gov.uk/government/publications/tax-policy-making-principles.

Whether her Department has made an assessment of the potential impact of the ceremonies undertaken during the state visit by President Trump on economic growth.

During the state visit, we announced a record-breaking £150 billion of inward investment from US firms into the UK economy – supporting 7,600 jobs in all areas of the UK which will drive economic growth and create real opportunities for working people.

What assessment her Department has made of the potential impact of a property tax on landlords on the availability of rental properties in the private sector.

The Government does not comment on speculation about tax changes. All tax policy is kept under review and tax decisions will be made at the Budget, in the usual way. The Government recognises that the private rented sector plays an important role in the UK housing market. Boosting the supply of housing is essential in making rent more affordable, which is why we have committed to building 1.5 million homes over the course of this Parliament.

With reference to the letter of 10 January 2025 from the then-Economic Secretary to the Treasury to Anthony Hughes of the Credit Hire Organisation, when her Department plans to meet representatives of the credit hire industry to discuss the Motor Insurance Taskforce.

The government’s Motor Insurance Taskforce, led by the Department for Transport and HM Treasury, is engaging with a range of interested stakeholders, including the Credit Hire Organisation. The taskforce plans to publish its final report in the autumn.