Written questions by Cross.

If she will publish an updated impact assessment of changes to Business Property Relief; and what assessment she has made of the potential impact of those changes on family-owned businesses in (a) Scotland and (b) the United Kingdom.

I refer the Honourable Member to the answers provided in response to her previous questions on this topic: https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15987/ and https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15989/. The Chancellor also recently wrote to the Chair of the Treasury Select Committee about the reforms to Agricultural and Business Property Relief, which may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What sectoral impact assessments her Department has conducted on changes to Business Property Relief since the Autumn Budget 2024; and whether she has made an estimate of the number of businesses at risk of closure following the introduction of those changes.

I refer the Honourable Member to the answers provided in response to her previous questions on this topic: https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15987/ and https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15989/. The Chancellor also recently wrote to the Chair of the Treasury Select Committee about the reforms to Agricultural and Business Property Relief, which may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What information her Department holds on the total value of tax relief claimed under the furnished holiday let tax regime in (a) Scotland and (b) the UK in the 2023-24 financial year.

HMRC does not hold data on the number of furnished holiday let properties registered for tax purposes. Landlords are not required to register individual properties, or to declare the number of properties that they let. Furnished holiday lettings currently have access to several tax reliefs that non-FHL property businesses do not, such as Business Asset Disposal relief. They also currently receive more generous treatment on finance cost expenses, as they are not subject to the finance cost restriction, and are able to claim capital allowances. However, they also have restrictions on losses which can only be used against profits from the same FHL business and not other property profits, which in some cases will mean they pay more tax as a result of the regime. The most recent estimate on the overall amount of tax relieved as a result of the regime in 2023-24 was calculated at Autumn Budget 2024, and estimated the total tax relief in that year to be £165m, rounded to the nearest £5m. This figure is for the whole of the UK. It is not possible to identify FHL properties located in Scotland separately to the rest of the UK. This estimate was based on tax returns for 2022-23, and takes into account the various impacts of the regime mentioned above.

What steps his Department is taking to help support households in rural areas in Scotland that do not have a (a) mobile and (b) radio signal and cannot install a smart meter in advance of the closure of the radio teleswitch service in June 2025.

Where a household is one of the 0.7% of premises in Great Britain without Wide Area Network (WAN) coverage, energy suppliers can provide pre-configured smart meters, which operate like analogue meters, until a WAN connection can be established. The Office for Gas and Electricity Markets (Ofgem) has been clear that energy suppliers are obligated under their licence conditions to ensure that a suitable metering system is installed, and that the customer's heating and hot water is not disrupted.

Food and Rural Affairs, whether her Department is taking steps to (a) increase domestic recycling capacity for end-of-life vehicle tyres and (b) reduce reliance on exports.

This Government is committed to beginning the transition to a circular economy. The Secretary of State has asked his Department to work with experts from industry, academia, civil society, and the civil service to develop a Circular Economy Strategy for England and a series of roadmaps detailing the interventions that the Government will make on a sector-by-sector basis, supporting Government’s Missions to kickstart economic growth and make Britain a clean energy superpower. We will consider the evidence for action right across the economy and evaluate what further interventions may be needed as we develop the Circular Economy Strategy.

Food and Rural Affairs, what steps her Department is taking to help support the development of domestic (a) infrastructure and (b) technology for tyre recycling.

This Government is committed to beginning the transition to a circular economy. The Secretary of State has asked his Department to work with experts from industry, academia, civil society, and the civil service to develop a Circular Economy Strategy for England and a series of roadmaps detailing the interventions that the Government will make on a sector-by-sector basis, supporting Government’s Missions to kickstart economic growth and make Britain a clean energy superpower. We will consider the evidence for action right across the economy and evaluate what further interventions may be needed as we develop the Circular Economy Strategy.

What steps his Department is taking to help prepare households for the closure of the radio teleswitch service in June 2025.

The Radio Teleswitch Service (RTS) is an industry-led initiative, with the switch-off being overseen by the energy industry, Energy UK and Ofgem. I recently met with Ofgem and Energy UK to discuss plans for the switch-off. I will continue to meet them regularly to track progress. Ofgem and Industry have convened a Taskforce involving energy suppliers, network operators, consumers groups and the Government, to coordinate activities to rapidly increase the pace of RTS replacements. A new campaign has launched highlighting the need for RTS customers to book a meter replacement as soon as their energy supplier contacts them.

Whether his Department plans to provide funding to households that cannot afford to replace their total heating total control heating system when it stops working following the closure of the radio teleswitch service in June 2025.

The Department is aware of the complexity of a Total Heating Total Control (THTC) metering system and the tariff requirements of customers with such a system installed. Energy suppliers are best placed to advise on suitable replacement systems and tariffs for their customers, and Ofgem has been clear that suppliers must take all reasonable steps to ensure former RTS consumers stay on a closely equivalent tariff.

Food and Rural Affairs, what assessment he has made of the potential impact of used tyre exports on the environment; and what steps his Department is taking to help mitigate these impacts.

UK legislation requires that those involved in the shipment of waste take all necessary steps to ensure waste is managed in an environmentally sound manner throughout its shipment and at the waste management facility in the country of destination. Any operators found to be illegally exporting waste can face severe sanctions - from financial penalties to imprisonment for a period of up to two years.

Food and Rural Affairs, pursuant to the Answer of 28 October 2024 to Question 10798 on African Swine Fever, what uncertainty is there around the human mediated pathways for African swine fever.

Defra and its agencies regularly review the spread of ASF when new outbreaks occur internationally and publishes risk assessments on GOV.UK at: African swine fever in pigs and wild boars in Europe - GOV.UK. Since the latest risk assessment of July 2024, the risk of ASF entering Great Britain through a human-mediated pathway is considered to be high, though there is considerable uncertainty around this, particularly around the illegal movement of pig products from regions of the EU affected by ASF. Defra and its agencies keep this under regular review and will reassess the risk level and corresponding controls as further information becomes available.

What assessment she has made of the potential impact of the new carbon capture clusters on the economy in (a) Teesside and (b) Merseyside.

The first clusters were selected after an assessment of five criteria, including economic benefits. We expect these two clusters to support 4,000 jobs in the short term and 50,000 jobs across the supply chain as the sector matures in the 2030s, Carbon Capture Usage and Storage (CCUS) could add up to £5 billion in Gross Value Added (GVA) to the economy by 2050. The £21.7 billion in funding announced in October 2024 will crowd in private sector investment and unlock a further pipeline of billions of pounds. Industry partners are estimated to have invested £1 billion in already.

Whether she had discussions with industry stakeholders at the International Investment Summit on investment in the UK’s strategic energy infrastructure.

The Chancellor met with a range of domestic and international investors with current and prospective investments in the UK’s strategic energy infrastructure at the International Investment Summit.

Food and Rural Affairs, pursuant to the Answer of 11 November 2024 to Question 12669 on Animal Products: Smuggling, if he will make an assessment of the likelihood of (a) banned and (b) African swine fever infected meat entering the UK via commercial channels without being intercepted at Sevington.

Meat imported commercially via Border Control Posts is subject to local authority-led official controls to ensure that it complies with UK import conditions. The Home Office’s Border Force has lead responsibility for identifying and seizing meat imported illegally other than via Border Control Posts. Defra monitors animal disease outbreaks worldwide and assesses the risk that they might enter the United Kingdom (UK) through legal or illegal trade in animal products. Its team of veterinary and risk experts provide rapid outbreak assessments to inform import decisions and enforcement action and undertake full qualitative risk assessments in certain cases. These assessments are published on gov.uk at www.gov.uk/government/collections/animal-diseases-international-monitoring. The African swine fever (ASF) assessments consider the likelihood of banned and ASF-infected meat entering the UK without interception and are used to review and strengthen, where necessary, measures to prevent the disease reaching the UK. To further mitigate the risks, it is illegal in the UK to feed catering or domestic food waste to livestock, including pigs.

Food and Rural Affairs, pursuant to the Answer of 11 November 2024 to Question 12667 on African Swine Fever: Disease Control, whether his Department plans to continue to provide funding to Dover District Council beyond financial year 2024-25.

Defra, like all Government departments, is undergoing a zero-based review so this policy is being measured against all others. Any ongoing funding will be subject to approvals as part of the Spending Review.

If she will make an assessment of the potential merits of extending the time frame in which bereavement support can be claimed.

Bereavement Support Payment (BSP) helps people with short-term bereavement costs, by way of a lump sum followed by up to 18 monthly instalments. The lump sum has a 12 -month, and each instalment a 3- month, time limit for claiming. A person would need to claim BSP 21 months late to forfeit the entire benefit. So, for example, if someone was 6 months late in claiming BSP they would still get the lump sum and over a years’ worth of monthly payments. The 3-month time limit for the monthly payments is consistent with most social security benefits. This rule is absolute, does not allow for discretionary backdating and is set out in legislation.

What the potential cost to the public purse is of the Government’s international climate finance commitments since July 2024; and if he will make an assessment of the potential impact of this spending on the funding available for energy infrastructure projects.

The Government has made a number of spending commitments since July to deliver the UK’s pledge, announced in 2019, to spend £11.6 billion in International Climate Finance (ICF) between April 2021 and March 2026. The £11.6 billion commitment is from the UK’s Official Development Assistance budget, currently set on a temporary basis at 0.5% per cent of Gross National Income.

Food and Rural Affairs, what recent assessment he has made of the adequacy of the UK's (a) biosecurity and (b) border control measures for imported goods.

The Government is committed to protecting our biosecurity and we are using a risk based approach to maintain the appropriate level of controls. Defra will continue to monitor for new and emerging risks and review the border control checks introduced under the Border Target Operating Model (BTOM).

What steps his Department is taking to help North Sea workers to transition to green economy jobs in Scotland.

Scotland’s world class offshore oil and gas workers should be at the forefront of the race to clean power.The UK Government is partnering with the Scottish Government, Offshore Energies UK, Renewable UK, OPITO, Global Wind Organisation (GWO) and other key industry stakeholders to deliver a skills passport for the clean energy transition in Scotland. This will help workers transition from carbon-intensive industries to clean energy sectors.Our goal to become a clean energy superpower will create hundreds of thousands of new jobs, many of which I am pleased to say will be based in Scotland. With GB Energy also headquartered in Aberdeen, Scotland and the Northeast will be at the heart of the UK energy sector.

What assessment she has made of the potential impact of changes to agricultural property relief in the Autumn Budget 2024 on (a) patterns of agricultural land ownership, (b) rural employment, (c) agricultural supply chains and (d) food production.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR each year, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (including those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What recent discussions he has had with the Scottish Government on (a) the use of the Barnett consequential funding provided in the 2021-22 financial year for cladding remediation, (b) the identification of buildings requiring cladding remediation work in Scotland and (c) whether additional funding will be made available through future Barnett consequentials for this purpose.

The identification of buildings requiring cladding remediation work in Scotland is a devolved matter, and the Scottish Government has recently introduced its own Cladding Remediation Programme for Scotland.How the Scottish Government chooses to use its block grant funding, and any additional funding arising from Barnett consequentials is a matter for the Scottish Government.In the recent Budget, the Chancellor announced that the Scottish Government will be provided with a £47.7 billion settlement in 2025/26 – the largest in real terms in the history of devolution. This includes a £3.4 billion top-up through the Barnett formula, with £2.8 billion for day-to-day spending and £610 million for capital investment.