Written questions by Wild.

Whether she is taking steps to update VAT guidance to recognise all social media advertising as qualifying for zero‑rated charity advertising.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals. Charities already benefit from a reduced (5%) or zero rate of tax when purchasing some goods and services. More information about VAT relief for charities can be found here: VAT for charities: What qualifies for VAT relief - GOV.UK. The Government has no plans to broaden this list of goods and services to include social media advertising, but takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution. Our tax regime for charities, including gift aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.

Whether she has had discussions with the Secretary of State for Culture, Media and Sport on updating HMRC guidance and amending Group 15 of Schedule 8 to the Value Added Tax Act 1994 to not exclude social media advertising from the zero‑rating relief for charity advertising.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals. Charities already benefit from a reduced (5%) or zero rate of tax when purchasing some goods and services. More information about VAT relief for charities can be found here: VAT for charities: What qualifies for VAT relief - GOV.UK. The Government has no plans to broaden this list of goods and services to include social media advertising, but takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution. Our tax regime for charities, including gift aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.

Whether she has made an assessment of the potential impact of VAT on social media advertising on the reach of charity campaigns aimed at vulnerable groups who predominantly consume information online.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals. Charities already benefit from a reduced (5%) or zero rate of tax when purchasing some goods and services. More information about VAT relief for charities can be found here: VAT for charities: What qualifies for VAT relief - GOV.UK. The Government has no plans to broaden this list of goods and services to include social media advertising, but takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution. Our tax regime for charities, including gift aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.

What assessment has she made of the impact of section 57 of the Finance Act 2012 on (a) investment costs for charities and (b) the ability of charities to access the low‑cost, tax‑efficient vehicles available to pension schemes.

The Government recognises that generating investment returns can be important for supporting charitable purposes and that access to appropriate, cost effective investment vehicles is an important consideration for the sector. Charities are able to invest through a range of authorised UK fund structures designed to meet their needs, including Charity Authorised Investment Funds (CAIFs), which give a favourable tax treatment to eligible UK charities. The Government has received representations in relation to the application of s57 of the Finance Act 2012 to charities. These are being considered through the normal policy processes.

What assessment she has made of the potential implications for philanthropic giving of proposals to link charitable donations to individual bank accounts.

HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.

What steps she has taken to review Groups 4 and 12 of Schedule 8 of the Value Added Tax Act 1994 to ensure disability VAT reliefs reflect modern assistive technology.

We maintain a longstanding principle that reliefs should be targeted to balance support with fiscal sustainability. Modern consumer technologies, while helpful to disabled users, are also intended for use by those without impairments hence do not meet the statutory test of being designed solely for disabled people.We recognise the vital role that assistive technologies can play in improving independence and quality of life. The government keeps all taxes under review as part of the policy making process and decisions on tax policy are taken by the Chancellor at a fiscal event.

What the average length of time is for HMRC investigations into the potential underpayment of stamp duty land tax by individuals.

There will be many factors that impact the length of time a case is open, including complexity and whether the customer wishes to appeal HMRC’s decision and enters a dispute resolution process.

How many HMRC investigations into the potential underpayment of stamp duty land tax are ongoing.

HMRC are unable to provide the current number of ongoing Stamp Duty Land Tax (SDLT) investigations because live case data isn’t routinely released. This is due to the way in which enquiries are handled and categorised, as they have not been through the end of year assurance process.

With reference to the oral contribution of the Chief Secretary to the Treasury in the urgent question on the resignation of the chair of the OBR at column 991, 3 December 2025, whether special advisers have been required to provide access to the leak inquiry to communications on personal and government issued mobile devices and computers.

On 9 February, the Government published its Review of Budget information security. This includes the outcomes and recommendations of the Cabinet Office’s leak inquiry. All individuals and organisations in government who had access to the relevant information were in scope, including special advisers.

With reference to the oral contribution of the Chief Secretary to the Treasury of 3 December 2025 on OBR: Resignation of Chair, Official Report, column 991, if she will provide an update on the progress of the leak inquiry.

On 9 February, the Government published its Review of Budget information security. This includes the outcomes and recommendations of the Cabinet Office’s leak inquiry. The recommendations will be implemented in full.

Pursuant to the answer of of 7 May 2025 to question 48538, what the timetable is for the Crown Estate negotiating a Partnership Agreement with GB Energy.

Great British Energy's Strategic plan, published on 4 December 2025, sets out detail regarding arrangements between the two organisations.

If she will provide a list of assets held by the Crown Estate.

This information can be found on The Crown Estate website.

What assessment she has made of the potential impact of the proposed Landfill Tax reforms on (a) the supply of UK-produced titanium dioxide and (b) the resilience of UK supply chains.

The government recently consulted on proposals to reform LandfillTax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the titanium dioxide production sector.

What recent assessment has been made of the potential impact of her Department's planned changes to retail, hospitality, and leisure sector multipliers on the pub sector.

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.In April 2026, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000. This permanent tax cut will ensure that eligible properties, including pubs, benefit from much-needed certainty and support.The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context, into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.Ahead of the new multipliers being introduced, the Government prevented RHL business rates 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. Under the previous Government, RHL relief was due to end entirely in April 2025, and so by extending it, the Government has saved the average pub, with a ratable value of £16,800, over £3,300.

What assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on revenue from the aggregates sector from (a) Corporation Tax and (b) other taxes.

The government recently consulted on proposals to reform LandfillTax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

What assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on levels of cost of UK construction materials.

The government recently consulted on proposals to reform LandfillTax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

What assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on the replenishment rate of permitted reserves of (a) crushed rock and (b) sand and gravel.

The government recently consulted on proposals to reform LandfillTax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

What discussions she has had with the Secretary of State for Environment, Food, and Rural Affairs on the potential impact of removing the quarry exemption and lower rate of Landfill Tax on (a) the cost of nature restoration projects at former quarry sites and (b) levels of biodiversity.

The government recently consulted on proposals to reform LandfillTax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

Whether her Department has conducted an impact assessment on the potential impact of removing the quarry exemption for Landfill Tax on the (a) aggregates and (b) mineral products sectors.

The government recently consulted on proposals to reform LandfillTax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

What assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on the number of (a) operating quarries in England and (b) people employed in the aggregates sector in England.

The government recently consulted on proposals to reform LandfillTax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.