Written questions by Lake.

Whether she has made an assessment of the potential merits of co-locating community banking representatives within post offices.

Banks provide access to in‑person banking services through a range of channels, including branches, banking hubs and post offices. Some banks also provide access to community bankers through pop‑up services in locations such as libraries and community centres, or via mobile banking vans serving rural and remote areas. Community bankers are bank employees who provide face-to-face support to customers in local communities outside a traditional branch, helping with banking queries and access to further support as needed. Decisions about where such services are located are commercial matters for individual banks. The retail banking sector provides everyday banking services at post offices through the Banking Framework, a commercial agreement that enables personal and business customers to withdraw and deposit cash, check balances and pay bills at over 10,500 Post Office branches across the UK. The Government supports initiatives that help customers access banking services in ways that reflect local needs, alongside digital provision. In January, the Minister for Small Business and Economic Transformation and the Economic Secretary to the Treasury convened a roundtable with the Post Office and the banking sector to facilitate discussion on where further collaboration would allow all parties to better meet the needs of people and businesses. The Government supports collaboration between banks and the Post Office, while being clear that this must be achieved on a voluntary and commercial basis.

If she will introduce a time-limited rebate on fuel duty for public transport providers and essential users in the road haulage sector.

The Government is taking action on fuel affordability at the pump. At Budget 2025, the Government extended the 5p-per-litre cut for a further five months, until the end of August this year. The Government has also cancelled the increase in line with inflation for 2026/27; instead, rates will only gradually return to early 2022 levels by March 2027. The Government's action on fuel duty will save an average heavy goods vehicle more than £800 in 2026/27 compared to previous plans, and follows an extended period where freezes to fuel duty have resulted in substantial savings for the haulage industry. As with all taxes, the Government keeps fuel duty under review.

With reference to section 48(1) of the Value Added Tax Act 1994, how many times HMRC exercised the power to direct a non-established taxable person to appoint a UK-based VAT representative in each of the last five financial years.

HMRC does not routinely record the requested information and therefore is unable to provide data on the number of directions made to non‑established taxable persons to appoint a VAT representative.

What is the total number of import declarations made by express operators for consignments with a value of a) £135 or less and b) greater than £135 in each year since 2021.

The information requested is not available.

With reference to the Welsh Government's written statement entitled Agreement to consult on devolution of powers for a Vacant Land Tax in Wales, published on 11 February 2026, when the consultation on the devolution of powers for a Vacant Land Tax in Wales will be launched.

To avoid the pre-election period, the public consultation will be launched at an appropriate point after the formation of the next Welsh administration.

Whether the actions under the Agenda for Change uplift and a fairer deal for nurses statement for NHS England published on on 12 February 2026 will lead to additional funding for the Welsh Government through the Barnett Formula.

The Department for Health and Social Care received funding to deliver the actions under the Agenda for Change uplift and a fairer deal for nurses statement at Spending Review 2025, with the Barnett formula applying in the usual way, as set out in the Statement of Funding Policy.

How much revenue has been raised through the domestic VAT charge on heating oil and liquid petroleum gas since the outbreak conflict between the United States, Israel and Iran on 28 February 2026.

HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on heating oil and liquid petroleum gas. 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. VAT is chargeable at the reduced rate of 5% on domestic fuel and power.

If she will make an assessment of the potential merits of including household Liquid Petroleum Gas (LPG) data in the methodology used to allocate support funding to each UK nation for heating oil and LPG‑heated properties announced on 16 March 2026.

The government has acted quickly to provide timely, targeted support to those households struggling with the rising price of heating oil. In England, Crisis Payments can be provided by local authorities to support the purchase of any form of fuel that is used for domestic heating, cooking or lighting. In Scotland, Wales and Northern Ireland, it is for the relevant devolved government to deliver support as they see fit.

What consultations were had with the (a) fuel distribution industry and the (b) Welsh government on the development of the support package for households in Wales using heating oil and Liquid Petroleum gas as heating methods announced on 16 March 2026.

The government has acted quickly to provide timely, targeted support for those households struggling with the rising price of heating oil. Officials from the Department for Energy Security and Net Zero have coordinated closely with industry since the conflict in the Middle East began, and continue to do so. I have discussed this support with all devolved government Finance Ministers. In Scotland, Wales and Northern Ireland, it is for the relevant devolved government to deliver support as they see fit.

If she will make an assessment of the potential merits of further income tax power devolution to Wales following her announcement on 17 March 2026 to pursue devolution of income tax powers in England.

The Chancellor announced on 17th March that she will set out a roadmap at Budget for giving English regional leaders a share of some national taxes. This will include looking at income tax, alongside other taxes. It is not about new taxes or higher tax rates. The Welsh Senedd already has significant income tax powers. This was the product of a lengthy process of debate and development, including the Silk Commission’s first report, the Wales Act 2014, and the Wales Act 2017. Consideration of any further income tax devolution would be a matter for discussion between the Welsh and UK Governments and be subject to consensus in Wales and the agreement of both the UK Parliament and the Senedd.

What steps she is taking to support off-grid households in Wales with the changing costs of domestic heating oil.

The government recognises the pressures facing households who rely on heating oil. This is why we are providing an additional £53 million of targeted support for vulnerable households, largely in rural communities. This funding has been allocated based on census data, and the Welsh Government will receive £3.8 million.

What discussions she has had with the Welsh Government on the adequacy of current levels of available crisis support funding delivered through Welsh Local Authorities to assist off-grid households with the cost of purchasing heating oil.

The government recognises the pressures facing households who rely on heating oil. This is why we are providing an additional £53 million of targeted support for vulnerable households, largely in rural communities. HMT officials and Ministers meet regularly with their counterparts in the Welsh Government.

What assessment she made of the potential impact of the recent rise in the cost of domestic heating oil on levels of fuel poverty in Wales.

The government recognises the pressures facing households who rely on heating oil. This is why we are providing an additional £53 million of targeted support for vulnerable households, largely in rural communities. This funding has been allocated based on census data, and the Welsh Government will receive £3.8 million.

What estimate she has made of the spending of the national wealth fund in Wales.

The National Wealth Fund's Strategic Plan sets out its ambition to accelerate place-based investment across all four nations of the UK, and it has dedicated directors in each nation to support this. The National Wealth Fund is already investing in Wales and will continue to work closely with devolved governments and local leaders to help accelerate project delivery and drive regional growth.

What steps she is taking to ensure equitable funding by the national wealth fund across all nations of the United Kingdom.

The National Wealth Fund's Strategic Plan sets out its ambition to accelerate place-based investment across all four nations of the UK, and it has dedicated directors in each nation to support this. The National Wealth Fund is already investing in Wales and will continue to work closely with devolved governments and local leaders to help accelerate project delivery and drive regional growth.

How will property subject to tenancies agreed under (a) the Agricultural Holdings Act 1986 and (b) the Agricultural Tenancies Act 1995 be valued for the purposes of calculating an estate's inheritance tax liability.

The reforms to reliefs for agricultural and business property do not affect the existing rules on how assets are valued. The general rule for inheritance tax is that assets are valued at their ‘open market value’ at the date of death. If a property is subject to an agricultural tenancy, the open market value will reflect that fact. The value of the freehold interest subject to the tenancy may therefore be less than the vacant possession value. The valuation will consider factors including the type of agricultural tenancy, term length or security of tenure, property specific factors and the rent payable.

Whether she has made and assessment of the potential merits of completing an updated assessment of the potential savings to the Exchequer from withdrawing the postponed VAT accounting process, taking into account (a) increased deferred VAT payments since implementation, (b) growth in missing trader fraud and VAT loss due to misuse or non-compliance,(c) sectoral analysis of industries contributing most to deferred VAT and (d) behavioural and enforcement trends since PVA’s introduction.

Postponed VAT accounting provides significant support for businesses, helping to manage cash flow and facilitate imports. HMRC undertakes regular operational work to ensure compliance with the rules around postponed VAT accounting. The VAT gap has reduced from 13.8% in 2005-06 to 6.2% in 2024-25, and has remained broadly stable since 2020-21. The Government keeps all tax policy under review as part of the policy making process

With reference to HM Treasury's press release entitled Government announces support package that backs British pubs, published on 27 January 2026, what her proposed timeline is for the Barnett Formula Consequentials related to this funding to be made available to the Welsh Government, including the total sum.

Any Barnett consequentials for the Welsh Government resulting from policy changes will be confirmed at the relevant fiscal event.

What comparative assessment she has made of levels of relative spending per head on reserved matters in (a) Wales and (b) England.

Spending on reserved matters is determined by the UK Government according to UK-wide priorities. The Country and Regional Analysis publication shows estimates for the allocation of identifiable expenditure in the nations and regions of the UK: Country and regional analysis - GOV.UK

What assessment her Department has made of the potential impact of recent exemptions or carve-outs granted to large United States multinational enterprises under the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting on (a) the effectiveness of the global minimum tax, (b) UK tax revenues, and (c) the principle of equal treatment between multinational enterprises operating in the UK.

The UK, with more than 140 members of the G20/OECD Inclusive Framework have reached agreement on a package of reforms to the Pillar 2 Global Minimum Tax system to address how it should interact with US minimum tax rules. As set out in my written statement to the House on 7th January, these changes bring stability and clarity for business, as well as protection from retaliatory measures. At the same time, the largest multinationals will continue to pay their fair share of tax through comprehensive systems of global minimum taxation. This agreement underlines the continued commitment of the UK and others to tackle aggressive tax planning by multinational enterprises and preserve the level playing field. All multinationals are subject to the 25% Corporation Tax rate on profits they make in the UK, and they remain subject to the UK’s domestic minimum tax rate of 15%. The changes will be fully costed with the OBR in in the usual way as the UK brings forward legislation in the next Finance Bill.