Written questions by Chowns.

When HMRC will publish the detailed guidance firms will need in order to comply with the Finance Bill's requirement for conveyancers submitting Stamp Duty Land Tax returns on behalf of clients to register as 'tax advisers'.

HMRC has published guidance on GOV.UK to support tax advisers who are required to register with HMRC. https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc Further guidance will be published before May 2026 and HMRC is working with key industry stakeholders to get the detail of this guidance right.

What assessment her Department has made of the potential impact on the smooth functioning of the property market, of the Finance Bill's requirement for conveyancers submitting Stamp Duty Land Tax returns on behalf of clients to register as 'tax advisers'.

The government has consulted extensively with stakeholders about plans to require the registration of tax advisers who interact with HMRC on behalf of their clients. This includes the 2024 consultation ‘Raising standards in the tax advice market: strengthening the regulatory framework and improving registration’ and a technical consultation on draft legislation published in summer 2025. HMRC will continue to work with the industry ahead of implementation and consider concerns raised by stakeholder groups, including conveyancers. HMRC has released a tax information and impact note on GOV.UK. The note details how the measure is expected to affect businesses that provide professional tax services and interact with HMRC on behalf of their clients. https://www.gov.uk/government/publications/mandatory-tax-adviser-registration-with-hmrc/tax-advisers-to-register-with-hmrc-and-meet-minimum-standards

Whether her Department has made an assessment of the potential impact of the Finance Bill's requirement for conveyancers submitting Stamp Duty Land Tax returns on behalf of clients to register as 'tax advisers' on costs for consumers.

The government has consulted extensively with stakeholders about plans to require the registration of tax advisers who interact with HMRC on behalf of their clients. This includes the 2024 consultation ‘Raising standards in the tax advice market: strengthening the regulatory framework and improving registration’ and a technical consultation on draft legislation published in summer 2025. HMRC will continue to work with the industry ahead of implementation and consider concerns raised by stakeholder groups, including conveyancers. HMRC has released a tax information and impact note on GOV.UK. The note details how the measure is expected to affect businesses that provide professional tax services and interact with HMRC on behalf of their clients. https://www.gov.uk/government/publications/mandatory-tax-adviser-registration-with-hmrc/tax-advisers-to-register-with-hmrc-and-meet-minimum-standards

What consideration has been given to the potential risk that the Finance Bill's requirement for conveyancers submitting Stamp Duty Land Tax returns on behalf of clients to register as 'tax advisers' may mislead consumers to assume their conveyancer or solicitor is providing full tax advice, which they are not authorised to give.

Guidance on whether you need to register as a tax adviser is available here: https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc

Whether the assessment of the number of estates impacted by the changes to Inheritance Tax on unused pension funds and death benefits (published in the relevant Policy Paper on 21 July 2025) took into consideration the increase in asset values over the coming years.

Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the last decade, which have led to some pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement. These reforms also remove inconsistencies in the inheritance tax treatment of different types of pensions The Government will continue to incentivise pension savings for their intended purpose of funding retirement, with ongoing tax reliefs on both contributions into pensions and on the growth of funds held within a pension scheme. Pensions continue to benefit from very significant tax benefits, with gross income tax and National Insurance contributions relief costing £78.2 billion in 2023-24. It is therefore crucial to ensure that tax reliefs on pensions are being used for their intended purpose – to encourage saving for retirement and later life – rather than for passing on wealth free of inheritance tax Estates will continue to benefit from the normal nil-rate bands, reliefs, and exemptions available. For example, the nil-rate bands mean an estate can pass on up to £1 million with no inheritance tax liability and the general rules mean any transfers, including the payment of death benefits, to a spouse or civil partner are fully exempt from inheritance tax. More than 90 per cent of UK estates will continue to have no inheritance tax liability in 2030-31 following these changes and the reforms will only affect a minority of those with inheritable pension wealth As is standard practice, the costing and the assessment of the number of estates expected to be impacted by the reforms take account of the forecasts for changes in asset values. For example, pension wealth is grown over time using the equity prices determinant from the Office for Budget Responsibility’s (OBR) economic forecast. The OBR published detailed information on 30 January 2025 and this is available at https://obr.uk/docs/dlm_uploads/IHT-on-pensions-supplementary-release-Jan-2025.pdf.

What assessment she has made of the potential risk that changes to Inheritance Tax on unused pension funds and death benefits could discourage private savings for pensions.

Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the last decade, which have led to some pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement. These reforms also remove inconsistencies in the inheritance tax treatment of different types of pensions The Government will continue to incentivise pension savings for their intended purpose of funding retirement, with ongoing tax reliefs on both contributions into pensions and on the growth of funds held within a pension scheme. Pensions continue to benefit from very significant tax benefits, with gross income tax and National Insurance contributions relief costing £78.2 billion in 2023-24. It is therefore crucial to ensure that tax reliefs on pensions are being used for their intended purpose – to encourage saving for retirement and later life – rather than for passing on wealth free of inheritance tax Estates will continue to benefit from the normal nil-rate bands, reliefs, and exemptions available. For example, the nil-rate bands mean an estate can pass on up to £1 million with no inheritance tax liability and the general rules mean any transfers, including the payment of death benefits, to a spouse or civil partner are fully exempt from inheritance tax. More than 90 per cent of UK estates will continue to have no inheritance tax liability in 2030-31 following these changes and the reforms will only affect a minority of those with inheritable pension wealth As is standard practice, the costing and the assessment of the number of estates expected to be impacted by the reforms take account of the forecasts for changes in asset values. For example, pension wealth is grown over time using the equity prices determinant from the Office for Budget Responsibility’s (OBR) economic forecast. The OBR published detailed information on 30 January 2025 and this is available at https://obr.uk/docs/dlm_uploads/IHT-on-pensions-supplementary-release-Jan-2025.pdf.

If her Department will make an assessment of the adequacy of funding provided to Herefordshire Council to repair damage caused to roads by flooding.

The Department has announced a record £7.3 billion investment into highways maintenance over the next four years which will enable local authorities to invest in significantly improving the long-term condition of England’s road network, delivering faster, safer and more reliable journeys. As part of this investment, Herefordshire Council is eligible to receive over £114.7 million. This financial year, the Department funded the UK Roads Leadership Group to deliver regional workshops for local highway authorities across the UK to share information about the increased risks to their networks from extreme weather. This is alongside the publication of Transport Hazard Summary documents last year, that provide introductory information to support the transport sector to manage natural hazards, including the risk of flooding.

If she will make an assessment of trends in the levels of risk caused by standing water on rural roads in poor repair.

The effects of standing water on rural roads, including safety risks for road users, are well known. Standing water can obscure defects, reduce skid resistance and contribute to loss of control, particularly on higher‑speed rural routes. It also accelerates the deterioration of road surfaces by weakening underlying structural layers and promoting pothole formation. National guidance on surface‑water management and sustainable drainage, such as the National Standards for Sustainable Drainage Systems and the Department’s Transport Hazard Summaries, highlight the importance of effective runoff control to prevent water accumulating on the highway and causing damage to infrastructure. The Government has recently announced a record £7.3 billion over the next four years to maintain and improve local roads across the country, which will help local highway authorities manage their drainage infrastructure. Herefordshire County Council will be eligible to receive nearly £115 million of this funding over the next four years.

How many rape cases have been awaiting a decision for more than 3 years broken down by Crown Prosecution Service region.

The CPS is committed to increasing the number of rape cases brought to court each year, and is working closely with other criminal justice partners to ensure that access to justice is not delayed. The CPS continues to deliver the RASSO National Operating Model (NOM) developed in consultation with stakeholders to ensure a consistently high standard of decision making in rape cases. A key component of model is the offer of early advice (EA) to police to strengthen collaboration and help build the strongest cases from the outset by enabling police to seek advice from a prosecutor during the early stages of a case. This change means that more cases are coming to the CPS earlier than before, impacting their data on timeliness. The enhanced EA offer was trialled first in the CPS pathfinder Areas London, West Midlands, South West and North East. The South East ran an EA pilot alongside these pathfinders. The below table provides the number of rape-flagged cases awaiting a decision from the CPS that were first submitted to the CPS three or more years ago, by CPS Area as of the 25th of February 2026. These will include cases which are under further investigation by the police, and cases which have been subject to one or more legal reviews in the past but have not yet been subject to a final charging decision: CPS AreaLive pre-charge rape flagged cases older than three years from date of receiptCymru Wales8East Midlands0East of England1London19Merseyside & Cheshire0North East1North West1South East6South West4Thames and Chiltern2Wessex0West Midlands2Yorkshire and Humberside2Total46Data source: CPS Case Management System Whilst there are 46 cases which have not had a final legal decision after three or more years, there are no RASSO cases that have been awaiting a legal review for three or more years following initial submission or subsequent investigation by the police.

Whether informal notes were taken of the meeting at Palantir HQ that was attended by Peter Mandelson, the Prime Minister, the chief executive of Palantir and the Head of Palantir Technologies UK and that took place on 27 February 2025.

The visit was part of the Prime Minister's trip to Washington. During this visit the Prime Minister listened to a short presentation about Palantir’s work, followed by a tour of the premises and an introduction to members of staff.

Whether he has made an assessment of the effectiveness of extending a specific price cap, comparable to that applying to domestic customers, to landlords of vacant residential properties supplied under deemed energy contracts following the end of a tenancy.

The Price Cap was established to protect existing and future domestic customers who pay standard variable and default rates from a ‘loyalty penalty’. The non-domestic energy market is significantly more complicated, with considerable variation in consumption levels, so the domestic cap could not be extended to cover deemed rates for non-domestic contracts. Ofgem published updated guidance on the rules for deemed rates in November 2023. This prohibits suppliers from profiting significantly more from deemed rates than from their wider contracts, alongside a broader protection against unduly onerous contract terms. Last year Ofgem also approved improvements to the Retail Energy Code, standardising how supplier’s manage changes of occupancy involving landlords and other non-domestic consumers.

What her expected timetable is for publication of the call for evidence on safeguarding children out of school settings.

The government launched the call for evidence on 29 May 2025 to better understand current practice in the out-of-school settings sector and invite views on possible approaches to further strengthen safeguarding standards.This closed on 21 September 2025 and the department is currently analysing responses, with support from independent external analysts, given the significance of this issue.The department also intends to carry out further engagement, including focus groups with parents and small providers, and sector roundtables with safeguarding experts and sector representatives, before issuing a full response.

What steps his Department is taking to support families who have experienced baby loss in North Herefordshire constituency.

Three National Health Service trusts primarily provide services supporting families in the North Herefordshire constituency who have experienced baby loss.The Wye Valley NHS Trust has a dedicated bereavement midwife, who is trained to care for and support parents and families who have suffered the loss of their baby.  There is a dedicated bereavement suite at the Hereford County Hospital, where families are cared for after birth and can spend time with their baby. If they wish, parents also have the option of doing memory making activities with their baby.The Worcestershire Royal Hospital provides dedicated bereavement care through specialised bereavement suites, managed by bereavement midwives.Targeted psychological interventions for women experiencing moderate, severe, and complex mental health difficulties following birth trauma or baby loss at any stage, are provided by the Beacon Maternal Mental Health Service, which is part of the Herefordshire and Worcestershire Health and Care NHS Trust.

With reference to the written statement of 11 November 2025 on Pension Update, HCWS1044, if he will make an assessment of the effectiveness of Automatic Pension Forecast letters relating to communication of State Pension age changes for 1950's born women.

The Secretary of State announced in his oral statement of 11 November 2025 that we will retake the decision made in December 2024 as it relates to the communications on State Pension age. This was because findings from a 2007 report had not been drawn to the attention of the previous Secretary of State as its potential relevance to the making of her decision was not evident at the time. The process to retake the decision is underway and it is important that we give this full and proper consideration. We will update Parliament on the decision as soon as a conclusion is reached.

With reference to the Freedom From Violence and Abuse Strategy, what proportion of the £550 million funding for victim and survivor support services over the next three years will be directed to (a) Specialist services run by and for the community and (b) other domestic abuse services.

This Government has committed to halving Violence Against Women and Girls (VAWG) in a decade. That is why we are investing £550 million over the next three years for victim and witness support services. The 42 Police and Crime Commissioners (PCCs) across England and Wales receive annual grant funding from the Ministry of Justice victim and witness budget to commission local practical, emotional and therapeutic support services for victims of all crime types, including domestic abuse. This includes ‘core’ funding, which is for PCCs to allocate at their discretion based on their assessment of local need, and funding that is ring-fenced for sexual violence and domestic abuse services. It is for PCCs to decide how much of their funding will be directed to specialist services run by and for the community, and other domestic abuse services.

If he will make an assessment of the potential merits of setting a target for uptake of training on violence against women and girls for criminal justice practitioners.

The Government is committed to improving the capability and confidence of criminal justice practitioners in responding to violence against women and girls (VAWG), and training is embedded across the criminal justice system to support this.Training is delivered and monitored by the relevant criminal justice organisation or body. For example, probation staff receive a comprehensive national learning offer that includes mandatory and advanced modules on domestic abuse, stalking and safeguarding. CPS prosecutors receive role-appropriate training on VAWG, ensuring they have the knowledge and skills to handle these cases effectively. In the criminal courts, we have announced that we will make trauma-informed training focused on domestic and sexual abuse available to all staff employed by HMCTS.Training for the judiciary and the Bar is delivered independently by the Judicial College and the Bar Standards Board, who set and review their own requirements. To preserve judicial independence, the statutory responsibility for judicial training rests with the Lady Chief Justice.

What recent discussions he has had with his German counterpart on funding for the Tropical Forest Forever Facility.

The SoS regularly engages with his international counterparts on a variety of issues. In July, Minister McCarthy met with Jochen Flasbarth in Berlin, where they briefly discussed the Tropical Forests Forever Facility and expressed support for the initiative.

Communities and Local Government, if he will take steps in the forthcoming Elections Bill to to require submission of all on- and offline advertisements to the Electoral Commission as soon as they are published with data on who has sponsored the advertisement readily available to the public.

Current imprint rules require campaigners to include the name and address of a promoter, any person on whose behalf the material is published, and, for printed material, the printer’s details.The Government has committed to adding unregistered third-party campaigning organisations to the list of entities who are required to include a digital imprint on their organic digital campaigning material and extend the Electoral Commission’s remit to be the primary enforcer of all imprint rules.The Government has no plans to introduce a real-time submission system for digital and print advertisements to the Electoral Commission at this time, but welcome the steps taken by social media companies to create “advert libraries”.

Communities and Local Government, if he will take steps through the forthcoming Elections Bill to regulate the online targeting of people with (a) misinformation and (b) disinformation by (i) foreign states and (ii) others seeking to influence the outcome of elections and referenda.

It is, and always will be, an absolute priority to protect our democratic processes from both mis and disinformation and from foreign interference. Any new regulation addressing mis and disinformation must be carefully balanced with the need to protect freedom of expression and the legitimate public debate which is also crucial to a thriving democracy. Since March, the Online Safety Act has required services to take steps to remove illegal disinformation content. Illegal disinformation content includes state-sponsored disinformation in scope of the Foreign Interference Offence, and disinformation aimed at disrupting elections where it is a criminal offence in scope of the regulatory framework. This can include false statements of fact about a candidate’s personal character or conduct and undue influence on voters. The Defending Democracy Taskforce coordinates work to protect UK political parties, elected officials and electoral infrastructure from threats including foreign interference and the Joint Election Security and Preparedness unit coordinates work to protect UK elections and referendums. The Counter Political Interference and Espionage Action Plan launched last month to disrupt and deter spying from states. The Government’s strategy for modern, secure and inclusive elections, published in July, sets out our plan to strengthen oversight of and safeguards against known and emerging threats, including foreign interference. We will deliver a robust and proportionate response to known risks, protecting the integrity of our system and reinforcing public trust in democracy.

Innovation and Technology, whether the Government categorises large-scale AI and data-centre infrastructure to be of strategic national importance; and what protections or ownership safeguards it plans to apply to them.

Data centres are vital to the UK’s prosperity and security and underpin our digital economy and AI ambitions. We have taken decisive action and work closely with industry to monitor and mitigate potential future threats to data centres.Last year we designated data centres as Critical National Infrastructure and are legislating through the Cyber Security and Resilience Bill to introduce proportionate regulatory oversight in the sector. The National Security and Investment (NSI) Act 2021 also gives the Government powers to intervene in or block investments and other acquisitions in the UK economy that could harm national security, and data infrastructure is one of the 17 mandatory areas of the economy requiring a notification to Government.