Written questions by Leadbitter.

How much tax revenue has been generated by Scotland’s geographical share of renewable energy since 1995.

Awaiting answer.

What recent assessment she has made of the potential economic impact on households of extending the 0% VAT rating on energy efficiency measures and domestic renewables beyond March 2027.

This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels and batteries. This will be vital to making the UK more energy resilient and meeting o...

What steps she is taking to inform hon. Members of changes to staffing models in HMRC customer services, and if she will make a statement.

HMRC is currently using Managed Service Providers (MSPs) to provide additional customer service capacity, equivalent to around 500 FTE, focused on routine work. This includes support for the Online Services Helpdesk and handling simple PAYE enquiries.HMRC...

What is the current Full-Time Equivalent (FTE) headcount employed via the Managed Service Provider, broken down by business area and function.

HMRC is currently using Managed Service Providers (MSPs) to provide additional customer service capacity, equivalent to around 500 FTE, focused on routine work. This includes support for the Online Services Helpdesk and handling simple PAYE enquiries.HMRC...

What Managed Service Provider staffing levels in HMRC – in both headcount and FTE - are projected for, in (a) the next 12 months, and (b)the remainder of the current Spending Review period, and if she will make a st

HMRC is currently using Managed Service Providers (MSPs) to provide additional customer service capacity, equivalent to around 500 FTE, focused on routine work. This includes support for the Online Services Helpdesk and handling simple PAYE enquiries.HMRC...

What are the expected staffing number in full-time equivalent supply numbers before any rebalance in HMRC's Customer Service Group for (a) permanent excluding the Surge and Rapid Response Team, (b) fixed term appoin

HMRC is currently using Managed Service Providers (MSPs) to provide additional customer service capacity, equivalent to around 500 FTE, focused on routine work. This includes support for the Online Services Helpdesk and handling simple PAYE enquiries.HMRC...

Whether she has had recent discussions with Anas Sarwar MSP on the higher rate of the Energy Profits Levy since 30 October 2024.

The Chancellor regularly meets different stakeholders, including those from Scottish Labour, to discuss a range of policy issues.

Pursuant to the Answer of 17 November 2025 to Question 90569 on Banks: Closures, of the 240 banking hubs announced, how many will be based in (i) Scotland, (ii) England, (iii) Wales and (iv) Northern Ireland.

The Government is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. The locations of banking hubs are independently determined by LINK, the industry coordinating body responsible for making access to cash assessments. LINK will carry out an assessment wherever a planned branch closure is announced or if they receive a community request. Of the 246 banking hubs announced so far, 32 will be based in Scotland, 192 in England, 15 in Wales and seven in Northern Ireland. Of the 191 banking hubs that are already open, 26 are in Scotland, 147 in England, 12 in Wales and six in Northern Ireland.

Pursuant to the Answer of 17 November 2025 to Question 90569 on Banks: Closures, of the 190 already open banking hubs, how many are based in (i) Scotland, (ii) England, (iii) Wales and (iv) Northern Ireland.

The Government is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. The locations of banking hubs are independently determined by LINK, the industry coordinating body responsible for making access to cash assessments. LINK will carry out an assessment wherever a planned branch closure is announced or if they receive a community request. Of the 246 banking hubs announced so far, 32 will be based in Scotland, 192 in England, 15 in Wales and seven in Northern Ireland. Of the 191 banking hubs that are already open, 26 are in Scotland, 147 in England, 12 in Wales and six in Northern Ireland.

How many banks have closed (a) since 4 July 2024 and (b) in the last five years.

The Government does not hold bank branch closure data.Guidance from the FCA sets out its expectation of firms when they are deciding to reduce their physical branches or the number of free-to-use ATMs. Firms are expected to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs, and put in place alternatives, where this is reasonable.The Government is working closely with banks to roll out 350 banking hubs by the end of this Parliament. These will provide individuals and businesses up and down the country with critical cash and banking services.Over 240 hubs have been announced so far, and more than 190 are already open.

Whether she plans on widening the criteria for establishing additional banking hubs.

The Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses. The Financial Conduct Authority (FCA) assumed regulatory responsibility for access to cash in September 2024. Where a resident, community organisation or other interested party feels access to cash in their community is insufficient, they can submit a request for a cash access assessment. LINK, the independent industry coordinating body responsible for making access to cash assessments, will then assess a community’s access to cash needs, and will recommend appropriate solutions, including Banking Hubs, where it considers a community requires additional cash services. LINK’s assessment criteria is based on rules set by the FCA. The FCA’s rules require LINK to consider a range of factors in their assessments. This includes travel times to nearby cash facilities and local population demographics, including the levels of vulnerability and the number of elderly people within the community. Any decisions on changes to LINK’s independent assessment criteria are a matter for LINK, the financial services sector, and for the FCA, which oversees the access to cash regime. We continue to engage closely with all parties to ensure that the process meets the needs of individuals and businesses across the country. With regards to banking hubs specifically, the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open.

What assessment she has made of the adequacy of the Access to Cash assessment methodology to determine the need for banking hubs in communities.

The Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses. The Financial Conduct Authority (FCA) assumed regulatory responsibility for access to cash in September 2024. Where a resident, community organisation or other interested party feels access to cash in their community is insufficient, they can submit a request for a cash access assessment. LINK, the independent industry coordinating body responsible for making access to cash assessments, will then assess a community’s access to cash needs, and will recommend appropriate solutions, including Banking Hubs, where it considers a community requires additional cash services. LINK’s assessment criteria is based on rules set by the FCA. The FCA’s rules require LINK to consider a range of factors in their assessments. This includes travel times to nearby cash facilities and local population demographics, including the levels of vulnerability and the number of elderly people within the community. Any decisions on changes to LINK’s independent assessment criteria are a matter for LINK, the financial services sector, and for the FCA, which oversees the access to cash regime. We continue to engage closely with all parties to ensure that the process meets the needs of individuals and businesses across the country. With regards to banking hubs specifically, the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open.

Pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of trends in the level of Treasury receipts of spirits duty in the last year.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living. This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating To support spirits producers, the Government has: agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time; ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries; invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

Pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what the evidential basis is for charging spirit duty at twice the level of beer.

Following public consultation, a new duty structure for alcohol products was introduced in August 2023. The alcohol duty system taxes all alcohol products according to their strength, so the duty owed increases with alcohol content. The system is also progressive, ensuring that higher strength products pay proportionately more tax The 2023 reforms significantly reduced previous inconsistencies in treatment between different types of alcohol product and introduced two new reliefs: Draught Relief (DR); and Small Producer Relief (SPR). DR enables products served on draught below 8.5 per cent alcohol by volume (ABV) to pay less duty. This relief provides support to pubs and other hospitality venues, as well as helping producers of eligible products. At Autumn Budget 2024, the Chancellor made DR more generous by cutting draught rates by 1.7%, taking a penny of duty off a typical strength pint. SPR replaced and extended the previous Small Brewers Relief. SPR supports SMEs and new entrants by permitting smaller producers who make 4,500 hectolitres or less of alcohol per year to pay reduced duty rates on all products below 8.5 per cent ABV. HMRC plans to evaluate the new rates and structures three years after the changes took effect on 1 August 2023.  This will allow time for HMRC to gather a broad range of data. The Government welcomes evidence from industry on the impact of the changes so far.

Pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of the potential impact of raising spirits duty on job losses in the hospitality sector.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living. This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating To support spirits producers, the Government has: agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time; ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries; invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

Pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of the potential implications for her policies of trends in the number of pub closures in 2025 so far.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living. This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating To support spirits producers, the Government has: agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time; ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries; invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

Pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of the potential implications for her policies of trends in the level of jobs in the Scotch Whisky industry since the Autumn Budget 2024.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living. This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating To support spirits producers, the Government has: agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time; ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries; invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

What assessment she has made of the potential impact of the Autumn Budget 2024 on the Scotch Whisky industry.

Over 90% of scotch is exported, and so will not be directly affected by the Budget measures, but the industry is set to be among the biggest beneficiaries from the trade deal with India, which is set to reduce tariffs from 150% to 75% initially, and then 40% over time.

What assessment she has made of the potential impact of inheritance tax rules on housing supply.

The independent Office for Budget Responsibility (OBR) takes inheritance tax into account in its assessments of the housing market. Information can be found at https://obr.uk/forecasts-in-depth/the-economy-forecast/housing-market/. The estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. The residence nil-rate band is a further £175,000 for those passing on a qualifying residence on death to their direct descendants, such as children or grandchildren, and there are rules in place to accommodate those wishing to downsize. Information is available at www.gov.uk/guidance/how-downsizing-selling-or-gifting-a-home-affects-the-additional-inheritance-tax-threshold. The residence nil-rate band was introduced under the previous Government. The OBR’s assessment of its expected impact on the housing market was set out in its Economic and Fiscal Outlook published on 8 July 2015. This is available at https://obr.uk/efo/economic-fiscal-outlook-july-2015/.

What estimate her Department has made of the number of homeowners whose property is above the free home care threshold but below the £1 million Inheritance Tax Allowance; and whether her Department plans to take steps to change the incentive for these homeowners to leave their property empty.

Adult social care is a devolved policy area. In England, whether a person qualifies for any financial support towards their care costs depends on the results of a financial assessment. Where an individual is receiving care in a setting that is not a care home, such as where they receive care at home, the value of their main or only home must be disregarded during this financial assessment.