Written questions by Wild.

What steps her Department is taking to ensure that local authorities verify that rental e-scooter users have a provisional or full UK driving licence with a category Q entitlement when operating trials in their areas.

The Department has issued clear guidance for local authorities and operators participating in e-scooter trials, which includes a requirement for driving licence verification of all users. Compliance with this guidance is a condition of the legal order that enables each trial to proceed.Before renting an e-scooter, users are required to provide their name, driving licence number, and a photograph of their licence. Operators must then confirm the validity of each licence, either through automated licence-checking systems or manual verification by their customer service teams. These checks help ensure that only individuals with a valid driving licence are permitted to participate in the trials.Local authorities are responsible for ensuring that any operator they appoint adheres to all trial requirements. The Department does not carry out independent verification of operator compliance.

Communities and Local Government, what steps he is taking to encourage investment in high streets.

The Government is committed to leveraging investment in our high streets. Through the Pride in Place programme, we are investing up to £5 billion to back regeneration in the places that need it most, including funding to unlock high street renewal.We are committed to supporting more strategic investment in town centres by enabling property owner BIDs to operate across England.We are also empowering local leaders through devolution to develop strategic, place-based investment plans, leveraging their deep regional insight for more targeted and effective investment.Together, these approaches reflect a broader commitment to ensure high streets flourish and town centres remain vibrant, attractive places to live, work, and visit.

Pursuant to the Answer of 3 September 2025 to Question 69881 on Transport: Cost Benefit Analysis, whether detailed Green Book analyses, costs, and benefit cost ratios for each scheme (a) had been calculated at the point of selection and (b) have been calculated.

For the 50 schemes referenced in the Secretary of State’s statement on 8 July 2025, detailed Green Book analyses, costs, and benefit cost ratios for each scheme have not been published as a single package The scheme-level business cases and economic assessments for projects in the Government Major Projects Portfolio are published as they are finalised and reach the appropriate stage in the investment process. Summary information on costs and benefit cost ratios for major transport schemes may also be found in the Department for Transport’s Major Projects Portfolio, available at: https://www.gov.uk/government/collections/major-projects-data In the case of Major Road Network schemes, the business cases belong to the relevant local authorities. This information is therefore available directly from them, once a scheme is approved at the Full Business Case (FBC) stage. Whilst we encourage them to publish these, it is their decision whether to publish their business cases on their respective websites. Detailed information on Strategic Road Network (SRN) schemes is available in the applications for planning consent, available on the Planning Inspectorate’s website. Decisions to select schemes were based on evidence assessed against a wide range of criteria, in line with the HM Treasury Green book and the Department’s Transport Analysis Guidance. More information about rail enhancement schemes over the SR period is featured in the UK infrastructure pipeline published on 11 July, which government has committed to update regularly. There are no plans to publish officials’ advice to Ministers regarding the schemes in question. As each scheme progresses, further documentation is released and made available on gov.uk as appropriate. The Government is committed to transparency and will continue to make business case documents available in line with Green Book and Treasury guidance as schemes move forward.

Pursuant to the Answer of 3 September 2025 to Question 69881 on Transport: Cost Benefit Analysis, whether her Department will make business case documents available for each scheme ahead of the Full Business Case stage.

For the 50 schemes referenced in the Secretary of State’s statement on 8 July 2025, detailed Green Book analyses, costs, and benefit cost ratios for each scheme have not been published as a single package The scheme-level business cases and economic assessments for projects in the Government Major Projects Portfolio are published as they are finalised and reach the appropriate stage in the investment process. Summary information on costs and benefit cost ratios for major transport schemes may also be found in the Department for Transport’s Major Projects Portfolio, available at: https://www.gov.uk/government/collections/major-projects-data In the case of Major Road Network schemes, the business cases belong to the relevant local authorities. This information is therefore available directly from them, once a scheme is approved at the Full Business Case (FBC) stage. Whilst we encourage them to publish these, it is their decision whether to publish their business cases on their respective websites. Detailed information on Strategic Road Network (SRN) schemes is available in the applications for planning consent, available on the Planning Inspectorate’s website. Decisions to select schemes were based on evidence assessed against a wide range of criteria, in line with the HM Treasury Green book and the Department’s Transport Analysis Guidance. More information about rail enhancement schemes over the SR period is featured in the UK infrastructure pipeline published on 11 July, which government has committed to update regularly. There are no plans to publish officials’ advice to Ministers regarding the schemes in question. As each scheme progresses, further documentation is released and made available on gov.uk as appropriate. The Government is committed to transparency and will continue to make business case documents available in line with Green Book and Treasury guidance as schemes move forward.

With reference to the official statistics entitled 2025 HMRC statistics announcements, published on 8 October 2025, what assessment he has made of the reasons for HMRC’s error in recording VAT cash receipts outturn.

HMRC corrected the error in their VAT cash receipts which impacted provisional figures from April 2025 to August 2025. The impact of the correction was an upward revision of VAT cash receipts by £2.4 billion (approximately 3% of year-to-date VAT receipts). There was no impact on earlier years. The revision was published in an exceptional release on 8 October 2025. This revision also means the ONS published revised borrowing figures, which for 2025/26 reduced by £2.0 billion.I have been given assurance from HMRC that the revision does not affect any interactions with taxpayers and that HMRC will be conducting a robust review to prevent it happening again.

Pursuant to the Answer of 3 September 2025 to Question 69881 on Transport: Cost Benefit Analysis, what criteria was used to select each project; and when she will publish details.

For the 50 schemes referenced in the Secretary of State’s statement on 8 July 2025, detailed Green Book analyses, costs, and benefit cost ratios for each scheme have not been published as a single package The scheme-level business cases and economic assessments for projects in the Government Major Projects Portfolio are published as they are finalised and reach the appropriate stage in the investment process. Summary information on costs and benefit cost ratios for major transport schemes may also be found in the Department for Transport’s Major Projects Portfolio, available at: https://www.gov.uk/government/collections/major-projects-data In the case of Major Road Network schemes, the business cases belong to the relevant local authorities. This information is therefore available directly from them, once a scheme is approved at the Full Business Case (FBC) stage. Whilst we encourage them to publish these, it is their decision whether to publish their business cases on their respective websites. Detailed information on Strategic Road Network (SRN) schemes is available in the applications for planning consent, available on the Planning Inspectorate’s website. Decisions to select schemes were based on evidence assessed against a wide range of criteria, in line with the HM Treasury Green book and the Department’s Transport Analysis Guidance. More information about rail enhancement schemes over the SR period is featured in the UK infrastructure pipeline published on 11 July, which government has committed to update regularly. There are no plans to publish officials’ advice to Ministers regarding the schemes in question. As each scheme progresses, further documentation is released and made available on gov.uk as appropriate. The Government is committed to transparency and will continue to make business case documents available in line with Green Book and Treasury guidance as schemes move forward.

How many ICBs have retained their unspent dental allocation in each of the last five years.

The requested information is not available. Dental budgets have been ringfenced since 2023/24. The Government wants to ensure that every penny we allocate for dentistry is spent on dentistry, and that the ringfenced dental budget is spent on the patients who need it most. Where there are unused resources, NHS England will seek to ensure that these are used to improve dental access. The total underspend for the 2023/24 financial year was £392 million. Information on underspend for the 2024/25 financial year is currently unavailable, as this data has not yet been validated. Prior to the 2023/24 financial year, a dental ringfence was not in place.

How much funding allocated to dentistry was clawed back by NHS England for each ICB area in 2024-5.

Dental budgets have been ringfenced since 2023/24. The Government wants to ensure that every penny we allocate for dentistry is spent on dentistry, and that the ringfenced dental budget is spent on the patients who need it most.The information requested on the amount of funding allocated to National Health Service dentistry that was recovered from underperforming contracts by NHS England in respect of each integrated care board area in 2024/25 is currently unavailable, as this data has not yet been validated. Once validated, data on any funding recovered from underperforming contracts by NHS England will be published in the NHS financial accounts.

If she will take steps to prevent people who owe no tax from being charged HMRC late-filing penalties.

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently. For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011. The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late. Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time. HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA. HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

If she will make an assessment of the potential merits of (a) abolishing and (b) capping the penalty for a single missed tax return for people earning less than £50,000.

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently. For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011. The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late. Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time. HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA. HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

What assessment she has made of the potential merits of reviewing HMRC late-filing penalties.

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently. For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011. The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late. Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time. HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA. HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

What discussions his Department has had with Island Green Power on the proposed plans for The Droves Solar Farm; and if he will publish (a) the minutes and (b) the agenda of any such meetings.

Details of Ministers' and Permanent Secretaries' meetings with external individuals and organisations are published quarterly in arrears on GOV.UK.

What assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on the Government’s housebuilding target.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. The government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change. The government are working with the Department for Housing, Communities and Local Government to assess these impacts and is considering the potential impacts of proposed Landfill Tax reforms on housing delivery and government targets. The government will respond to the consultation in due course.

What recent assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on UK infrastructure projects.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth. The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives. The government will respond to the consultation in due course.

What assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to the average UK infrastructure project.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth. The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives. The government will respond to the consultation in due course.

What recent assessment she has made of the potential impact of the proposed abolition of the lower rate of Landfill Tax, included in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to (a) households and (b) the construction industry.

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth. The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives. The government will respond to the consultation in due course.

Whether her Department’s Spending Review settlement includes funding for a multi-year extension to the Holiday activities and food programme.

Through our Plan for Change, we are committed to giving every child the best start in life. On 28 August 2025 we confirmed over £600 million for the holiday activities and food (HAF) programme for the next three financial years (from 2026/27) which equates to just over £200 million each year.

If she will make an assessment of the potential impact of her proposal for a remote betting and gaming duty on (a) rugby league, (b) snooker and (c) darts.

The Government consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025. If any changes are made to gambling duties at a future Budget following the consultation, they will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

With reference to her oral statement of 8 July on Road and Rail Projects, Official Report, column 815-817, what the benefit-cost ratio is for each project.

Business case documents, costs and benefit cost ratios for major schemes, including for the Strategic Road Network and for relevant schemes in the Rail Network Enhancement Pipeline are published on gov.uk.For the set of 50 schemes referenced in the Secretary of State’s statement on 8 July 2025, detailed Green Book analyses, costs, and benefit cost ratios for each scheme have not been published as a single package.As each scheme progresses, further documentation is released and made available on gov.uk as appropriate. The Government is committed to transparency and will continue to make business case documents available in line with Green Book and Treasury guidance as schemes move forward.

Whether she plans to approve the Ely Area Capacity Enhancements scheme.

The Secretary of State updated Parliament on the 7th of July regarding which rail and road infrastructure projects will progress following the completion of the 2025 Spending Review. The Ely Area Capacity Enhancement (EACE) was not among those projects funded at this time. We are focused on prioritising the schemes that will make the greatest difference for passengers and freight and support economic growth as quickly as possible. The previous government had committed to a number of infrastructure projects that were unfunded, this includes the EACE scheme.