Written questions by McMurdock.

What discussions she has had with care and support charities on proposed VAT rule changes.

The government recognises the significant challenges facing the adult social care system and is committed to transforming the sector and supporting the care workforce. At the Spending Review the Government announced an increase of over £4 billion of funding available for adult social care in 2028/29 compared to 2025/26, to support the sector to improve adult social care. This includes an increase to the NHS’s minimum contribution to adult social care via the Better Care Fund, in line with DHSC's Spending Review settlement. Supplies of welfare services, including the provision of care, are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities.

What assessment HMRC has made of the potential merits of using alternative data sources on smoking incidence to calculate tobacco tax estimates.

The tobacco duty forecast starts by generating an in-year estimate for receipts in the current year based on the year-to-date performance of receipts. Future tobacco duty receipts are then forecast from that starting point based on inflation (CPI and RPI), real household consumption and underlying trends in tobacco consumption. Smoking incidence rates impact receipts and are accounted for via the in-year receipts estimate and underlying trends in tobacco consumption. The Office for Budget Responsibility (OBR) provide further details on the tobacco tax receipt forecast on their Tobacco duties forecast webpage.

Whether she plans to review the unauthorised payments charge applied to pension schemes that rent commercial property below market value.

Pension schemes can rent out commercial property at below market value. The only restriction on this is that there is an unauthorised payment charge where the tenant is connected with the pension scheme. This rule prevents value being transferred out of the pension scheme and the Government has no plans to review this.

What steps she is taking to help ensure that pension investment rules (a) safeguard pensions and (b) encourage greater occupancy of vacant commercial properties.

Pension schemes can rent out commercial property at below market value. The only restriction on this is that there is an unauthorised payment charge where the tenant is connected with the pension scheme. This rule prevents value being transferred out of the pension scheme and the Government has no plans to review this.

What assessment she has made of the potential impact of tax disincentives that prevent pension property owners from letting units at reduced rates on (a) high street regeneration and (b) town centre vacancy rates.

Pension schemes can rent out commercial property at below market value. The only restriction on this is that there is an unauthorised payment charge where the tenant is connected with the pension scheme. This rule prevents value being transferred out of the pension scheme and the Government has no plans to review this.

What recent assessment she has made of the potential impact of business rates on the viability of small businesses operating on the high street.

The Government is committed to creating a fairer business rates system that supports small businesses and protects the high street. Over a third of properties (more than 700,000) already pay no business rates as they receive 100 per cent Small Business Rates Relief, with an additional c.60,000 benefiting from reduced bills as this relief tapers. To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000 from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. To target support towards smaller RHL properties, the Government intends to give the biggest cut to RHL properties currently paying the small business multiplier – those with a rateable value less than £51,000. The rates for any new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes, as well as the economic and fiscal context. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. We have also frozen the small business multiplier, protecting over a million properties from inflationary bill increases.

What steps she is taking to improve access to financial advice for people with little to no savings.

The Government is committed to supporting people of all income levels and all stages of life to save, and recognises the importance of accessible, high-quality financial advice and guidance - particularly for those with little or no savings.To help achieve this, the Government sponsors the Money and Pensions Service (MaPS), which provides free and impartial money and pensions guidance to the public online and by telephone. MaPS also offers a range of practical tools and resources to help individuals build savings, including a free Budget Planner and guides to help people manage their money, track spending, and identify opportunities to save.At the Autumn Budget last year we extended the Help to Save scheme, which encourages low-income workers to save regularly. This Government also extended the eligibility criteria to include all Universal Credit claimants in work, not just those earning above a certain thresholdIn addition, the Government is taking forward a Financial Inclusion Strategy to ensure that everyone has access to appropriate and affordable financial products and services. As part of this strategy, we are considering what more can be done to support people to build savings and strengthen their financial resilience.

If she will make an assessment of the potential impact of the provisions within the proposed UK-India free trade agreement on National Insurance contributions on employment rates of British workers.

The OBR will certify the impact of the trade deal including the Double Contributions Convention in the usual way at a fiscal event, once the deal is finalised and ratified. The agreement to negotiate a Double Contributions Convention was made in the context of the wider deal, which will bring billions into the economy.

If she will make an assessment of the potential impact of the proposed exemption of Indian (a) based employers and (b) multi-national corporations with offices in the UK from paying National Insurance contributions on (i) costs to the public purse and (ii) those businesses in each of the next three years.

The OBR will certify the impact of the trade deal including the Double Contributions Convention in the usual way at a fiscal event, once the deal is finalised and ratified. The agreement to negotiate a Double Contributions Convention was made in the context of the wider deal, which will bring billions into the economy.

What steps she is taking to ensure cash remains protected in (a) South Basildon and East Thurrock constituency and (b) other areas where it is used above the national average.

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. Its rules require the UK’s largest banks and building societies to assess the impact of a closure or material alteration of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. Assessments are undertaken by LINK, the industry designated coordinating body responsible for conducting cash access assessments. LINK take into account a number of factors including those unique to each location, such as the size and vulnerability of the population and whether to is reasonable for people to travel to nearby facilities, factoring in geographic barriers such as hills, rivers and major roads. The Government is also committed to ensuring appropriate banking services are in place to support communities across the country. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. These hubs will provide small businesses and individuals with critical cash and in-person banking services. Over 200 banking hubs have been recommended to date and over 150 are already open.

What assessment she has made of the potential implications for her policies of regional differences in the use of cash purchases.

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. Its rules require the UK’s largest banks and building societies to assess the impact of a closure or material alteration of a relevant cash withdrawal or deposit facility and put in place a new service if necessary. Assessments are undertaken by LINK, the industry designated coordinating body responsible for conducting cash access assessments. LINK take into account a number of factors including those unique to each location, such as the size and vulnerability of the population and whether to is reasonable for people to travel to nearby facilities, factoring in geographic barriers such as hills, rivers and major roads. The Government is also committed to ensuring appropriate banking services are in place to support communities across the country. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. These hubs will provide small businesses and individuals with critical cash and in-person banking services. Over 200 banking hubs have been recommended to date and over 150 are already open.

What steps she is taking to improve support available for people to (a) access and (b) use Government Gateway accounts.

Government Gateway is easy to access and use. It is available 24 hours a day, all year round. For the period April 2024 to March 2025, it had over 56 million active accounts and was used 434.9 million times to access Government Digital Services.HMRC provides a user-tested online service for setting up accounts on Government Gateway. Users have three attempts to prove their identity, with dynamic guidance provided after each attempt.Dedicated customer technical support is available via online form, email, and telephone.GOV.UK One Login (including face-to-face verification) will gradually replace Government Gateway starting Winter 2025. Plans are in place to ensure effective support during the transition.

If he will take steps to support people to access Government Gateway accounts without physical documentation.

Where a customer does not have a driving license or passport, dependent on what records exist for that customer, they can use the following evidence items to prove their identity using Government Gateway:• Self-Assessment – (If record available) This is a knowledge-based question based on previous tax records.• Credit Reference – These are knowledge-based questions based on 3rd party credit reference records.• Tax Credits – (If record available) This is a knowledge-based question based on previous tax records. If a user is unable to provide sufficient evidence to prove their identity online, they can contact the relevant department (e.g. HMRC or DWP) directly by telephone, post, or face to face (DWP Only).There are no plans to improve or add additional options to Government Gateway to enable people to prove their identity – instead additional methods to prove identity will be provided by Gov.UK One Login (including face-to-face verification) which will gradually replace Government Gateway starting Winter 2025.

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 complaints her Department has received on the difficulty of (a) accessing and (b) using the Government Gateway.

HMRC has 56 million active users of Government Gateway, who successfully used Government Gateway 435m times for the period 1 April 2024 – 14 March 2025. In the same period HMRC received 472 complaints in respect of accessing and/or using the service.

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.

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.

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.