Written questions by McMurdock.

What recent assessment she has made of the adequacy of the (a) accessibility and (b) convenience of (i) setting up and (ii) using the Government Gateway.

The Government Gateway is continuously monitored for availability and performance. It complies with Government Digital Service standards, including accessibility standards. An accessibility assessment in June 2023 found it fully compliant with the Web Content Accessibility Guidelines version 2.1 AA.The service is available 24/7, making it highly accessible. Setting up an account requires only an email address, but identity verification is needed for accessing certain services. Identity verification can be done using a passport, driving license, or other knowledge-based evidence.The process aims to balance ease of use with the need to protect personal information and prevent fraud.Gov.UK One Login (including face-to-face verification) will gradually replace Government Gateway starting Winter 2025.HMRC provides alternative channels for users who cannot access services digitally, such as telephone and written communication.

How many (a) arms-length bodies and (b) Non-Governmental departments have not published full financial accounts in the last five years.

For arms-length bodies, inclusive of non-departmental public bodies the legal requirement to produce financial accounts is normally set out in their founding legislation. The Treasury monitors all Departmental accounts to ensure they are laid in a timely manner. All 2023-24 Departmental accounts have been laid in Parliament. There are no Departments which have not published audited financial accounts in the last five years. The Treasury also lay the accounts of 21 non-ministerial departments and 8 pension schemes; all 2023-24 accounts have been laid in Parliament. There are no non-ministerial departments or pension schemes where laying is done by The Treasury which have not published audited financial accounts in the last five years. Departments have responsibility for monitoring the publishing of financial accounts for bodies in their departmental group, including for arms-length bodies.

What assessment she has made of the effectiveness of the financial oversight delivered by (a) arms-length bodies and (b) non-Governmental bodies across Whitehall.

Managing Public Money guidance sets out the responsibilities of accounting officers in departments and in ALBs regarding the stewardship of public funds, including the requirement for public bodies and their sponsor departments to have an appropriate framework document (or equivalent) in place to provide certainty about their relationship and governance arrangements. The framework document agreed between an ALB and its sponsor department should provide for the sponsor department to exercise meaningful oversight of the ALB's strategy and performance, pay, and/or major financial transactions.Additionally, supported by the National Audit Office (NAO), the Comptroller and Auditor General (C&AG) independently scrutinises public funds, including providing Parliament with financial audit of the accounts of both departments and ALBs.

Whether she has plans to introduce new financial reporting requirements for (a) arms-length bodies and (b) Non-Governmental departments that handle significant public expenditure.

For arms-length bodies, inclusive of non-departmental public bodies, the legal authority to direct financial reporting requirements for their individual Annual Reports and Accounts is with its sponsoring department. HM Treasury’s Financial Reporting Manual (FReM) applies directly to all government departments. Sponsoring departments may also require their arms-length bodies, including non-departmental public bodies to apply the FReM. Financial reporting requirements outlined in the FReM are updated annually, the 2025-26 FReM has been published which will apply to relevant bodies for the 2025-26 financial year. The FReM is based on International Financial Reporting Standards-adapted or interpreted as appropriate to the public sector context. Under section 24 of the Government Resources and Accounts Act 2000, the Treasury is required to consult an advisory group on financial reporting principles and standards for resource accounts and Whole of Government Accounts. This role is fulfilled by the Financial Reporting Advisory Board (FRAB) who are required to agree to any changes to the financial reporting requirements included in the FReM. Reporting requirements would then apply to government departments directly as well as those arms-length bodies and non-departmental public bodies directed to follow the FReM by their sponsoring department.

Whether she is taking steps to ensure that people who rely on in-person banking services are provided with suitable alternatives.

The Government understands the importance of face-to-face banking to communities and high streets and is committed to championing sufficient access for all as a priority. This is why 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 200 hubs have been announced so far, and over 100 are already open. Another option for in-person banking is the Post Office. Through the Post Office Banking Framework, 99% of personal banking and 95% of business banking customers can access vital cash withdrawal and deposit facilities in-person at 11,500 Post Office branches across the country. The Government protects the Post Office network by setting minimum access criteria. These include ensuring that 99% of the UK population lives within three miles of a Post Office and 90% of the population within one mile. Some banks also provide their own community banking services via pop-ups in community centres and libraries, or operate mobile banking vans, and the Government supports these initiatives. Further alternative options to access everyday banking services can be via telephone banking and through digital means such as mobile or online banking. In 2022, over 65% of those aged over 75 used online banking or mobile apps. The Department for Science, Innovation, and Technology (DSIT) has recently published a Digital Inclusion Action Plan which sets out the Government’s first steps towards our long-term objective of ensuring everyone has the access, skills, support and confidence to participate in our modern digital economy.

What her Department's policy is on support for elderly people who lack access to (a) online banking and (b) a physical banking hub.

The Government understands the importance of face-to-face banking to communities and high streets and is committed to championing sufficient access for all as a priority. This is why 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 200 hubs have been announced so far, and over 100 are already open. Another option for in-person banking is the Post Office. Through the Post Office Banking Framework, 99% of personal banking and 95% of business banking customers can access vital cash withdrawal and deposit facilities in-person at 11,500 Post Office branches across the country. The Government protects the Post Office network by setting minimum access criteria. These include ensuring that 99% of the UK population lives within three miles of a Post Office and 90% of the population within one mile. Some banks also provide their own community banking services via pop-ups in community centres and libraries, or operate mobile banking vans, and the Government supports these initiatives. Further alternative options to access everyday banking services can be via telephone banking and through digital means such as mobile or online banking. In 2022, over 65% of those aged over 75 used online banking or mobile apps. The Department for Science, Innovation, and Technology (DSIT) has recently published a Digital Inclusion Action Plan which sets out the Government’s first steps towards our long-term objective of ensuring everyone has the access, skills, support and confidence to participate in our modern digital economy.

If she will make an assessment of the potential merits of increasing the tax relief ceiling on private pensions.

The Government wishes to encourage pension saving, to help ensure that people have an income, or funds on which they can draw, throughout retirement. This is why, for the majority of savers, pension contributions are tax-free. The annual allowance is currently set at £60,000. The Government keeps all aspects of the tax system under review as part of the annual Budget process, and in the context of the wider public finances.

What estimate she has made of the proportion of Vehicle Excise Duty revenue (a) raised in and (b) allocated to maintain roads in Essex; and if she will make an assessment of the potential merits of increasing that proportion.

Vehicle Excise Duty (VED) is collected by the DVLA on behalf of HM Treasury. Estimates for the amount of VED raised in Essex is not available.The OBR forecast that VED will raise £8.3 billion in 2024-25. Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport. Funding is distributed to local authorities as part of the Spending Review process.The Government is going well beyond its promise to fix an additional one million potholes per year, by providing a £500 million cash increase on 2024/25 local roads maintenance baseline funding. This will be enough to fix the equivalent of more than seven million extra potholes in 2025/26.As with all taxes, the Government welcomes representations on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

If she will make an assessment of the potential merits of increasing the level of Vehicle Excise Duty retained by local authorities to be directly allocated to local road maintenance.

Vehicle Excise Duty (VED) is collected by the DVLA on behalf of HM Treasury. Estimates for the amount of VED raised in Essex is not available.The OBR forecast that VED will raise £8.3 billion in 2024-25. Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport. Funding is distributed to local authorities as part of the Spending Review process.The Government is going well beyond its promise to fix an additional one million potholes per year, by providing a £500 million cash increase on 2024/25 local roads maintenance baseline funding. This will be enough to fix the equivalent of more than seven million extra potholes in 2025/26.As with all taxes, the Government welcomes representations on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

If she will launch a pilot scheme with local authorities on increasing the level of Vehicle Excise Duty retained by such authorities to be directly allocated to local road maintenance.

Vehicle Excise Duty (VED) is collected by the DVLA on behalf of HM Treasury. Estimates for the amount of VED raised in Essex is not available.The OBR forecast that VED will raise £8.3 billion in 2024-25. Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport. Funding is distributed to local authorities as part of the Spending Review process.The Government is going well beyond its promise to fix an additional one million potholes per year, by providing a £500 million cash increase on 2024/25 local roads maintenance baseline funding. This will be enough to fix the equivalent of more than seven million extra potholes in 2025/26.As with all taxes, the Government welcomes representations on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

Whether her Department has plans to increase funding to the IMF.

The UK’s core contribution to the IMF is determined by the UK’s share of the IMF’s quota resources as well as our contributions to the Fund under the New Arrangements to Borrow (NAB) and Bilateral Borrowing Agreements (BBA). The UK’s total IMF contribution is 46,103.26m SDR (approximately £48.55 billion.) There are no current proposals at the IMF that will require the UK to further increase our funding.

What steps she is taking to ensure that Arm's Length Bodies are value for money.

The Chancellor has launched Phase 2 of the Spending Review, covering 2026/27 to 2028/29. This will zero-base all spending, including Arm’s-Length Bodies, conducting a full line-by-line review of all public spending to assess whether it is a priority for this government and represents value for money for the taxpayer. The Spending Review will conclude on 11 June 2025.

What assessment she has made of the adequacy of the cost-effectiveness of her Department's Arm's Length Bodies.

The Chancellor recently launched Phase 2 of HM Treasury’s departmental Spending Review covering 2026/27 to 2028/29. The conditions of the Review require a zero-based, line-by-line review of all departmental spending to assess whether it is a priority for this government and represents value for money for the taxpayer. This approach extends to the department’s Arm’s Length Bodies (ALBs). The Spending Review will conclude on 11 June 2025.

What assessment she has made of the adequacy of the transparency of public spending on Arm’s Length Bodies.

The government recognises the importance of transparency across public spending, including Arm’s-length bodies (ALBs). Information on ALB expenditure is published within each body’s annual report.The process for budget setting and for preparing and approving annual reports for ALBs are dependent on their classification status and their source of income.Further information on the reporting requirements for ALBs can be found here: https://assets.publishing.service.gov.uk/media/6763fa1f3229e84d9bbde88d/MASTER_FINAL_DRAFT_2025-26_FReM_DECEMBER_2024_RELEASE.pdfFurther information on how each type of ALB should produce accounts can be found here: https://assets.publishing.service.gov.uk/media/5a74d700e5274a59fa715592/Classification-of-Public_Bodies-Guidance-for-Departments.pdf

Whether HMRC case workers dealing with (a) Seed Enterprise Investment Scheme and (b) Enterprise Investment Scheme applications are incentivised to help companies.

The Seed Enterprise Investment Scheme and Enterprise Investment Scheme are administered by a dedicated team in HMRC.This team ensures the generous reliefs available under these schemes are claimed by those who are eligible, balancing compliance efforts with ensuring legitimate companies can access them to facilitate their growth. An advance assurance service is provided by HMRC to support companies seeking investment under the schemes. HMRC provide their view whether the company meets the qualifying requirements of the schemes before seeking investment. This helps provide both the company and potential investors certainty over the tax treatment of the proposed investment.

If her Department will take steps to ensure that HMRC case workers dealing with (a) Seed Enterprise Investment Scheme and (b) Enterprise Investment Scheme applications process them in a (i) timely and (ii) effective manner.

The Seed Enterprise Investment Scheme and Enterprise Investment Scheme are administered by a dedicated specialist team in HMRC.This team works to HMRC's overall customer service targets, aiming to reply to 80% of EIS compliance statements and advance assurance applications within 15 working days and 95% within 40 working days. They are currently exceeding this target.The majority of applications receive approval without the need for further action. A small minority of applications may take longer to process where there has been insufficient information provided to reach a decision or where the company fails to meet the qualifying requirements of the schemes. Companies authorised by HMRC raised £2,114 million investment in 22/23 under these 2 schemes.

What steps her Department plans to take to support people to (a) build financial resilience and (b) manage debt.

The Government is committed to helping people build their financial resilience. At Autumn Budget 2024, we announced an extension to the Help to Save Scheme which aims to bolster the financial resilience of low-income households by providing a 50% bonus on savings up to £50 per month. From April 2025, the scheme will also be made available to all Universal Credit (UC) claimants in work, not just those earning over a certain amount. This will ensure that Help to Save reaches many more households who need it while the Government explores delivery options for the future of the scheme. We also introduced a new Fair Repayment Rate to cap deductions on Universal Credit to 15% (previously 25%) of the standard allowance, meaning that individuals will keep more of their Universal Credit payment each month. This will provide a direct cash boost to 1.2 million households on Universal Credit by £420 a year on average. To support those in problem debt, the Government offers a variety of debt advice services through the Money and Pensions Service. These national and community-based services help individuals in England manage their debts. The Government also provides funding for debt advice services in Scotland, Wales, and Northern Ireland which are delivered by the Devolved Governments. Additionally, the Government continues to support the ‘Breathing Space’ scheme. The aim of this scheme is to encourage earlier access to debt advice and enable people in problem debt to get their finances back on track. As of December 2024, over 280,000 people in problem debt have benefited from Breathing Space protections. Going forward, we are also developing a Financial Inclusion Strategy to ensure consumers have access to the affordable and appropriate products they need to support their financial resilience.

With reference to paragraph 3.52 of the Autumn Budget 2024, what the aggregate capital cost before subsidy is of the 11 projects.

Approximately £413 million of capital will be invested in these projects, across the UK, between 2024-2026, in addition to over £90m of grant funding from the Net Zero Hydrogen Fund. This information is available on gov.uk via the following link:Hydrogen Production Business Model / Net Zero Hydrogen Fund: HAR1 successful projects (published December 2023) - GOV.UK The LCCC register includes details of every project which has signed a Low Carbon Hydrogen Agreement and can be found here: https://register.lowcarboncontracts.uk/?allocation_round=%7B%22operator%22%3A%22is%22%2C%22value%22%3A%22Hydrogen+Allocation+Round+1%22%7D

What discussions she has had with the Serious Fraud Office's Victim and Witness Care Unit on HMRC treatment of victims of fraud.

HMRC liaises with a number of organisations in carrying out its functions. HMRC has a range of options to support those who require extra help, including victims of fraud and has guidance and training in place for all advisors on how to identify customers who need extra help and provide reasonable adjustments to meet their needs. Where appropriate, HMRC will also signpost taxpayers to voluntary and community organisations.

What recent discussions her Department has had with victims of fraud on their experiences with HMRC.

The Treasury and HMRC have frequent discussions on a wide range of issues relating to policy development and delivery. Furthermore, HMRC regularly review their policies on the support they provide to customers who need extra help, which includes but is not limited to victims of fraud.