Written questions by Wild.

What assessment he has made of trends in the level of the use of custodial sentences for animal cruelty offences since the Animal Welfare (Sentencing) Act 2021 became law.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, how she intends to legislate for the proposed changes to the taxation of foreign branch profits.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, on what date the changes to the taxation of foreign branch profits will be (a) legislated for and (b) brought into force.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, from which accounting periods the changes to the taxation of foreign branch profits will have effect, and whether any provisions for transitional arrangements will apply.

Awaiting answer.

What assessment she has made of the level of delays by HMRC in processing VAT rebate claims submitted by agricultural shows in respect of VAT exempt admissions income; and what steps she is taking to ensure timely processing of such claims.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether a full Tax Information and Impact Note will be published for the proposed reforms to the taxation of foreign branch profits.

Awaiting answer.

With reference to her oral statement of 21 May on Middle East: Economic Response, what assumptions on oil and gas prices, trading volumes, and company behavioural responses underlie the forecast that reforms to the taxation of foreign branch profits will raise hundreds of millions of pounds a year.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department plans to conduct a public consultation on the detailed design of the proposed changes to the foreign branch exemption regime.

Awaiting answer.

Food and Rural Affairs, what progress she has made on securing an agreement for a multiuse pet passport valid for travel to the EU.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what assessment she has made of the potential impact of the proposed reforms to the taxation of foreign branch profits on trends in the level of investment in the energy sector.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department has made an impact assessment of the proposed reforms to foreign branch profits taxation on the level of (a) Exchequer revenues, (b) business investment, (c) employment in the energy sector and (d) energy prices for consumers.

Awaiting answer.

With reference to the Upper Tribunal decision in Yorkshire Agricultural Society [2025] UKUT 00004, handed down on 9 January 2025, what assessment she has made of the application of VAT to admissions income for agricultural shows, including those that provide education and fundraising; and whether HMRC has issued guidance on this matter.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what estimate she has made of the amount of annual revenue from the proposed changes to the taxation of foreign branch profits in each of the next five financial years; and whether these figures have been certified by the Office for Budget Responsibility.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether the projected additional tax income from the proposed reforms to foreign branch profits taxation will fully cover the estimated cost of the Great British Summer Savings VAT measures.

Awaiting answer.

With reference to her oral statement of 21 May on Middle East: Economic Response, whether additional resourcing will be provided to HM Revenue and Customs to (a) administer and enforce changes to the taxation of foreign branch profits and (b) monitor compliance.

Awaiting answer.

What assessment he has made of the effectiveness of Sentencing Council guidelines for animal cruelty.

Awaiting answer.

What steps he is taking to reduce the time taken for the Prison Service to inform the police when a prisoner has been released in error.

Awaiting answer.

How many applications have been received by (i) English local authorities and (ii) Norfolk County Council for support through the Heating Oil Crisis Fund; and how much has been paid to date in (a) total and (b) Norfolk.

Awaiting answer.

How many of the prisoners released in error since July 2024 (i) were returned to prison and (ii) remain at large.

Awaiting answer.

Further to the Written Statement of 18 May 2026 titled HM Treasury Review of the Ring-Fencing Regime, if she will publish any correspondence or representations received from banks or banking representatives regarding the future of the ring-fencing regime.

Awaiting answer.