Written questions by McMurdock.

How many people convicted of illegal entry since the commencement of the Nationality and Borders Act 2022 have received the maximum sentence available for that offence; and what assessment she has made of the potential implications for his policies of that figure.

There have been no prosecutions resulting in the maximum sentence for illegal entry.Maximum sentences are in place to deal with the most serious and egregious offenders, and their usage is not expected to be a commonplace occurrence.

Communities and Local Government, what guidance is issued to local planning authorities on approving housing developments in areas where existing rural road infrastructure cannot be expanded.

The National Planning Policy Framework (NPPF) makes clear that planning policies and decisions should be responsive to local circumstances in rural areas. To promote sustainable development, housing should be located where it will support and enhance the vitality of rural communities, especially where this will support local services. The Framework is also clear that significant development should be focused on locations which are, or can be made, sustainable, through limiting the need to travel and offering a genuine choice of transport modes. It also notes that opportunities to maximise sustainable transport solutions will vary between urban and rural areas, and this should be taken into account in both plan-making and decision-making. The Framework sets out that development should only be prevented or refused on highways grounds if there would be an unacceptable impact on highway safety, or the residual cumulative impacts on the road network, following mitigation, would be severe, taking into account all reasonable future scenarios. The government is currently consulting on a new NPPF that includes clearer, ‘rules based’ policies for decision-making and plan-making. The consultation includes policies on housing and sustainable transport. The consultation can be found on gov.uk here and will remain open for responses until 10 March 2026.

What steps she is taking with (a) libraries, (b) charities and (c) the wider literacy sector to deliver the National Year of Reading.

The department, in partnership with the National Literacy Trust, is leading the National Year of Reading 2026 to tackle declining reading enjoyment. This UK-wide campaign combines a marketing initiative with events in schools, libraries and communities, prioritising boys aged 10 to 16, early years children and families from disadvantaged communities.Grounded in evidence, the campaign uses the “Go All In” branding to help make reading appealing and relevant, particularly for the priority audiences. The campaign’s message, “If you’re into it, read into it”, encourages individuals to explore reading through their passions, whether music, sport, baking, family time, films, sci-fi, or anything else.Activities will take place across the year and includes national events, alongside resources for schools and early years, and library engagement through initiatives such as the Summer Reading Challenge. The campaign aims for lasting impact by engaging new audiences, making reading relevant, transforming practice, and building infrastructure. An independent evaluation in 2027 will assess its impact and sustainability beyond the campaign year and will assess its influence on reading behaviours and wider impact on the literacy sector.

What steps she is taking to tailor the National Year of Reading to engage with (a) teenage boys, (b) early years children and (c) families from disadvantaged communities.

The department, in partnership with the National Literacy Trust, is leading the National Year of Reading 2026 to tackle declining reading enjoyment. This UK-wide campaign combines a marketing initiative with events in schools, libraries and communities, prioritising boys aged 10 to 16, early years children and families from disadvantaged communities.Grounded in evidence, the campaign uses the “Go All In” branding to help make reading appealing and relevant, particularly for the priority audiences. The campaign’s message, “If you’re into it, read into it”, encourages individuals to explore reading through their passions, whether music, sport, baking, family time, films, sci-fi, or anything else.Activities will take place across the year and includes national events, alongside resources for schools and early years, and library engagement through initiatives such as the Summer Reading Challenge. The campaign aims for lasting impact by engaging new audiences, making reading relevant, transforming practice, and building infrastructure. An independent evaluation in 2027 will assess its impact and sustainability beyond the campaign year and will assess its influence on reading behaviours and wider impact on the literacy sector.

What assessment he has made of the potential impact of raising the age threshold for eligibility for the Covid-19 vaccine to 75 on clinically vulnerable groups.

The Government’s policy on the groups eligible for vaccination programmes is based on the advice of the independent expert body, the Joint Committee on Vaccination and Immunisation (JCVI).The JCVI and the JCVI COVID-19 sub-committee carefully considered the evidence on the risk of illness, serious disease, and death as a consequence of COVID-19, as well as modelling and cost-effectiveness analysis, during their meetings of 2024, with the minutes available on the GOV.UK website. Evidence indicated that whilst the risk from COVID-19 is now much lower for most people, adults aged 75 years old and over, residents in care homes for older adults, and those who are immunosuppressed are at highest risk of serious COVID-19 disease.Therefore, a more targeted vaccination programme, aimed at the individuals with a higher risk of developing serious disease, and where vaccination was considered potentially cost-effective, was advised for autumn 2025.The JCVI continues to keep the COVID-19 vaccination programme under review and, through their published list of research recommendations, has actively encouraged further research on the impact of COVID-19 in individuals with underlying medical conditions in the current epidemiological context.

How many infant deaths have occurred in nursery or early years settings in England in each of the last five years, and what steps are being taken to reduce these incidents.

The department is responsible for setting the standards which early years settings, such as nurseries, must follow. These are set out in the Early Years Foundation Stage (EYFS) statutory framework, which is available at: https://www.gov.uk/government/publications/early-years-foundation-stage-framework--2. The department has responsibility for policy on inspection and registration. Ofsted is responsible for implementation. Given the sensitivity of information relating to serious childcare incidents and the need to ensure data quality, Ofsted does not publish incident-level data as routine statistics. However, Ofsted has confirmed that, in the last five financial years (2020/21 to 2024/25), there have been 11 notifications relating to child deaths in registered early years settings in England. These figures relate to notifications made to Ofsted and do not represent a determination of cause or fault, nor do they necessarily reflect the total number of child deaths. The death of any child is extremely concerning and our thoughts are with the affected children and their families. The safety of our youngest children is our utmost priority, and the department continually monitors and reviews safeguarding requirements for early years settings to help ensure children are kept as safe as possible.

What assessment he has made of the safe operational capacity of Basildon Hospital’s Accident and Emergency department, including of (a) staffing levels, (b) the physical estate and (c) patient flow.

We recognise the importance of ensuring that emergency departments operate safely and effectively. Assessments of staffing levels, the physical estate, and patient flow are matters for local National Health Service trusts, in partnership with integrated care boards, who are best placed to manage services in line with local needs and circumstances.Nationally, NHS England sets standards for emergency care and provides guidance to support trusts in maintaining safe staffing and patient flow.We work closely with NHS England to monitor performance and provide additional support where needed, including investment in urgent and emergency care capacity and initiatives to improve patient flow.

What support is available for families bereaved following incidents in nursery or early years settings, and whether additional resources are being considered.

The department recognises the profound impact of the death of a child and the importance of ensuring that families are appropriately supported following serious incidents in nursery and early years settings.As set out in the Early Years Foundation Stage (EYFS) statutory framework and the Working Together to Safeguard Children guidance, early years providers and local authorities must follow established safeguarding and serious incident processes where a child has died. This includes notifying relevant authorities of serious incidents and working with local safeguarding partners, including health services and the police. Local safeguarding partners may undertake rapid reviews and where appropriate, local child safeguarding practice reviews to identify learning and improve future practice.Support for bereaved families is coordinated locally and may include access to emotional and psychological support through health services, liaison with agencies involved in investigations or reviews and signposting to specialist bereavement support services and voluntary sector organisations.The department continues to work with local authorities and safeguarding partners and to consider how guidance and processes can support effective responses following serious incidents.

What assessment she has made of the adequacy of Ofsted's inspection framework to ensure nurseries and other early years settings enforce safe sleeping practices.

The early years foundation stage (EYFS) statutory framework, which early years providers are required to follow, includes a requirement for babies to be placed down to sleep in line with the latest government safety guidance, which is available here: https://www.nhs.uk/baby/caring-for-a-newborn/sudden-infant-death-syndrome-sids/.In September 2024, the department collaborated with The Lullaby Trust to produce guidance available on the Foundation Years platform. This covers unsuitable sleeping products, suitable sleeping surfaces and the safe use of blankets.Ofsted inspects early years providers against the requirements of the EYFS, including safeguarding and children’s welfare. Early years inspectors are experienced professionals with relevant knowledge of safer sleep practice and can assess compliance with statutory requirements.To make the existing requirements clearer for all, we plan to add further detail to the EYFS frameworks. We have worked with safer sleep experts, including The Lullaby Trust, on proposed new wording and plan to introduce these changes as soon as possible.

Whether her Department has had recent discussions with (a) the Campaign for Gigi and (b) The Lullaby Trust on reforms to early years safeguarding standards.

In June 2025, my hon. Friend, the former Minister for Early Education met with Genevieve’s parents and The Lullaby Trust to discuss the campaign for Gigi’s proposals. In January 2026, I also met with Genevieve’s parents and The Lullaby Trust to continue these discussions. The department will continue to consider these as part of our ongoing review of the safeguarding requirements for early years settings.Since these meetings, policy officials have continued to engage with the Lullaby Trust to consider the lessons that can be learned from previous serious incidents and to ensure that children are kept as safe as possible. To make the existing requirements clearer for all, we plan to add further detail to the early years foundation stage (EYFS) frameworks. The department has worked with safer sleep experts, including The Lullaby Trust, on proposed new wording and plan to introduce these changes as soon as possible.The department is also in contact with the Campaign for Gigi and will be keeping them updated regarding our ongoing review of early years safeguarding requirements, including those around digital devices and CCTV.

What recent guidance her Department has issued on safer sleep practices in nursery and early years settings.

The early years foundation stage (EYFS) statutory framework, which early years providers are required to follow, includes a requirement for babies to be placed down to sleep in line with the latest government safety guidance, which is available here: https://www.nhs.uk/baby/caring-for-a-newborn/sudden-infant-death-syndrome-sids/.In September 2024, the department collaborated with The Lullaby Trust to produce guidance available on the Foundation Years platform. This covers unsuitable sleeping products, suitable sleeping surfaces and the safe use of blankets.Ofsted inspects early years providers against the requirements of the EYFS, including safeguarding and children’s welfare. Early years inspectors are experienced professionals with relevant knowledge of safer sleep practice and can assess compliance with statutory requirements.To make the existing requirements clearer for all, we plan to add further detail to the EYFS frameworks. We have worked with safer sleep experts, including The Lullaby Trust, on proposed new wording and plan to introduce these changes as soon as possible.

Whether she plans to require CCTV in nursery settings to improve safeguarding for children.

The Early Years Foundation Stage (EYFS) statutory framework sets the standards and requirements early years providers must meet to ensure that children have the best start in life and are kept healthy and safe. The framework is available here: https://www.gov.uk/government/publications/early-years-foundation-stage-framework--2.The EYFS requires providers to have safeguarding policies that address the use of mobile phones, cameras and other electronic devices with imaging and sharing capabilities. Decisions about installing and using CCTV are for individual providers, subject to safeguarding and data protection requirements. While CCTV can support safeguarding, it is most effective when combined with strong safeguarding cultures, supported by training, supervision and effective oversight.As part of the department’s ongoing review of safeguarding requirements, an expert advisory panel will be appointed to inform sector guidance on the safe and effective use of CCTV and digital devices within safeguarding. This guidance will consider whether CCTV should be mandated and will set out best practice, technical advice and clear expectations.

When her Department last reviewed statutory safety standards for nurseries.

The safety of our youngest children is our utmost priority and the department continually monitors and reviews safeguarding requirements to make sure children are kept as safe as possible.The Early Years Foundation Stage (EYFS) statutory framework sets the standards and requirements early years providers must meet to ensure that children are kept healthy and safe. The framework is available here: https://assets.publishing.service.gov.uk/media/68c024cb8c6d992f23edd79c/Early_years_foundation_stage_statutory_framework_-_for_group_and_school-based_providers.pdf.pdf. In September 2025, changes were introduced to strengthen the safeguarding requirements in the EYFS, including clearer expectations on safer recruitment, child absences, safer eating, safeguarding training, and whistleblowing.A new safeguarding training annex now sets out what training must cover. To support providers, a free online safeguarding training package is being developed with the NSPCC, aligned to the new requirements.An expert panel will also be appointed to consider whether CCTV should be mandated and to set out best practice, technical guidance and clear expectations for the use of CCTV and digital devices.

What steps her Department is taking to work with local authorities to improve safeguarding standards in early years settings.

The department works closely with local authorities to strengthen safeguarding standards across early years settings, including nurseries and childcare centres.Through the Children’s Wellbeing and Schools Bill, we are seeking to require the automatic involvement of education and childcare settings in multi-agency safeguarding arrangements, ensuring their participation and that their views are represented at both strategic and operational levels. These measures strengthen the role of education and childcare providers in safeguarding and support effective information sharing through statutory guidance.As part of wider safeguarding reforms, in September 2025 we strengthened safeguarding requirements through changes to the early years foundation stage statutory framework, including enhanced expectations on safer recruitment, child absences, safer eating, safeguarding training and whistleblowing.In addition, we have appointed an expert panel to inform the development of guidance for the early years sector on the use of digital devices and CCTV within safeguarding. This guidance is due to be published in the autumn and will set out best practice, technical information and clear expectations for providers.

What steps HMRC is taking to support people in meeting the Self Assessment deadline.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

What assessment she has made of the equitability of the current national funding formula for the Dedicated Schools Grant, in light of disparities in per-pupil funding between local authorities.

The schools national funding formula (NFF) distributes funding for mainstream schools based on schools’ and pupils’ characteristics.The purpose of the schools NFF is not to give every school, or local authority area, the same level of per-pupil funding. It is right that schools with lots of pupils with additional needs, such as those indicated by measures of deprivation or low prior attainment, attract extra funding to help them meet the needs of all their pupils.The formula also includes an area cost adjustment to reflect differences in labour market costs across the country. Staffing costs usually make up 70% to 80% of school expenditure, so it is important that schools’ funding takes into account that these costs vary.

What steps is he taking to ensure that homeowners are not financially disadvantaged by future changes in market practice following the installation of Government-supported energy efficiency measures.

The Government’s Warm Homes Plan, which will be published soon, represents the biggest ever public investment in home upgrades. This exceeds our manifesto commitment and is a major step forward in the Government’s plans to upgrade up to 5 million homes over this Parliament and cut energy bills for good.

How many fixed penalties have been issued for failure to complete a self-assessment tax return on time in each year since 2020.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How many additional daily penalties were issued for failing to submit a self-assessment tax return on time in each year since 2020.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

What estimate he has made of the number of homeowners who installed loft spray foam insulation during the period in which it was eligible under Government-backed energy efficiency schemes.

Schemes run by the Department for Energy Security and Net Zero do not have a list of eligible products but require that assessments are made and designs produced for properties individually, with the most appropriate measures installed to the required standard. Official statistics of government schemes are collected by measure rather than product. Under the Green Homes Grant Voucher Scheme there were 6,217 pitched roof loft insulation measures installed. As of August 2025, ECO 4 had installed 1,698, and GBIS 130. Spray foam is not the only product used for this measure, so the precise number will be lower. Official statistics for the schemes can be found here: GHG Vouchers: Green Homes Grant and Home Upgrade Grant statistics - GOV.UKECO: Household Energy Efficiency Statistics - GOV.UKGBIS: Great British Insulation Scheme - GOV.UK