Written questions by Brown-Fuller.

Whether her Department plans to review Business Rates.

The Government is committed to creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.At Autumn Budget 2024, we took the first step with the announcement of permanently lower tax rates for the Retail, Hospitality and Leisure properties that make up the backbone of our high streets, from 2026-27. The Budget announcements reflected the Government’s first steps to support the high street. We wanted to go further to modernise the system, and so, we published a Discussion Paper, setting out priority areas for reform and inviting industry to co-design a fairer system. The Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025.

What assessment she has made of the potential impact of trends in levels of charges incurred at ports due to customs procedures on small businesses.

HMRC and Border Force do not typically charge for any customs related processes or checks carried out at ports, and any costs levied at ports are a commercial matter for port operators. HMRC is committed to making customs processes as simple as possible while ensuring effective checks are in place at the border and to reducing trader burden related to complying with customs obligations.

What assessment her Department has made of the potential impact of a reduction on the savings limit on Individual Savings Accounts on savers.

The Government is committed to incentivising greater saving and investment. Individual Savings Accounts (ISAs) help people save for their future goals and build greater financial resilience. The Government recognises the important role that cash savings play in helping households build a financial buffer for a rainy day. The Government also wants to see more consumers participate in capital markets and benefit from the long-term financial security and returns that investing can provide. The impact of any changes to ISAs would be set out in a tax information impact note. The Government continues to keep all aspects of savings policy under review.

If she will make an assessment of the potential impact of changes to orchestral tax relief for International work on the orchestral sector's ability to deliver loss-making activities in the UK.

The UK provides world-leading support for orchestras: at Autumn Budget 2024, the Government confirmed that from 1 April 2025, the rate of Orchestra Tax Relief (OTR) will be set at the generous rate of 45%. From April 2024, qualifying expenditure is expenditure incurred on goods or services that are ‘used or consumed in the UK’, replacing the previous rule that qualifying costs were those incurred on goods and services provided from the UK or EEA.  To ease the transition to the new rule, orchestras with concerts in train on 1 April 2024 were permitted to continue claiming relief on goods and services provided from within the EEA until 31 March 2025. It is appropriate to refocus orchestra tax relief on UK expenditure now that the UK has left the EU. Under the new rule, the relief incentivises activity within the UK, rather than the UK and the EEA.

With reference to her Department's policy paper, titled Changes to the Class 1 National Insurance Contributions Secondary Threshold, the Secondary Class 1 National Insurance contributions rate, and the Employment A

The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. The OBR do no...

With reference to her Department's policy paper, Changes to the Class 1 National Insurance Contributions Secondary Threshold, the Secondary Class 1 National Insurance contributions rate, and the Employment Allowanc

The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. The OBR do no...

What assessment she has made of the potential impact of proposed changes to (a) retail, (b) hospitality and (c) leisure business rates on high street businesses.

Without any government intervention, the current Retail, Hospitality and Leisure (RHL) relief would have ended entirely in April 2025, creating a cliff-edge for businesses. Instead, the Government has decided to offer a 40 per cent discount to RHL propert...

If she will make an assessment of the potential merits of retaining existing rates of agricultural property relief.

At Autumn Budget 2024, the Government took a number of difficult but necessary decisions on tax, welfare, and spending to restore economic stability, fix the public finances, and support public services. These were tough decisions given the situation we i...

Pursuant to the Answer of 14 October 2024 to Question 7694 on Private Education: VAT, whether providers offering Higher-Level studies at Level 6 will be subject to VAT.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. The Government has no plans to ...

Whether providers of higher-level qualifications funded through the Dance and Drama Awards scheme will be subject to VAT.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. As announced in July this chan...