Written questions by Glen.

If she will publish the internal equality impact assessment under the Equality Act 2010 for changes to (a) agricultural and (b) business property relief.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

If she will place in the Library a copy of her Department's equality (a) impact assessment and (b) screening in relation to the changes to employers' National Insurance contributions in the Autumn Budget 2024.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer; the economic impacts of the policy; and the impacts on individu...

If she will publish a list of the number of hereditaments in each local authority in Greater London categorised by Special Category Code (a) 303 Bars (Valued on Floor Space), (b) 199 Night Clubs and Discotheques and

As part of its official statistics, the Valuation Office Agency (VOA) publishes the number of hereditaments by Special Category Code and local authority. This is published for England and Wales between 2020 and 2024 within the stock of non-domestic proper...

Pursuant to the Answer of 6 December 2024 to Question 16761 on Employers’ Contributions: Public Sector, what the assumed unit cost per (a) headcount and (b) FTE employee of the estimated increase in National Insuran

The Government plans to update Parliament on the allocations of support by department in due course.

Pursuant to the Answer of 6 December 2024 to Question 16761 on Employers’ Contributions: Public Sector, if she will publish the methodology used to draw up the estimates of support.

The Government plans to update Parliament on the allocations of support by department in due course.

Pursuant to the Answer of 29 October 2024 to Question 10442 on Government departments: communication and public consultation, what non-essential spending in each Department has been stopped to deliver the £50 millio

To identify savings in Communications spending for 2024-25 and 2025-26, the UK Government conducted a comprehensive review of communications campaigns through the Spending Review. This review looked at the strategic logic, join-up, role for communications...

Pursuant to the Answer of 12 November 2024 to Question 12389 on Pensions: Inheritance Tax, whether the (a) partner and (b) dependent's scheme pension for the (i) Civil Service Alpha scheme and (ii) Ministerial Pensi

Dependant scheme pensions, including partner pensions, are not subject to Inheritance Tax. This is the same for registered and unregistered UK schemes, and will not be impacted by the changes announced at Autumn Budget 2024.

With reference to the Autumn Budget 2024, whether the (a) pension and (b) associated pension benefits under the tax-unregistered Judicial Pension Scheme will be liable for inheritance tax.

There are three different types of UK statutory defined benefit judicial pension schemes. As defined benefit schemes, none of these have a dedicated fund which can be inherited as defined contribution schemes do.Schemes established under the Judicial Pens...

With reference to page 21 of the Plan for Change document, CP1210, published on 5 December 2024, what estimate she has been made of the potential impact of (a) changes to the level of employer National Insurance con

The Office for Budget Responsibility's October 2024 Economic and Fiscal Outlook (EFO) contains forecasts and assessments of government policy. The OBR’s forecast does not decompose policy impacts on Real Household Disposable Income (RHDI) per capita by in...

Whether the new business rate multiplier on Rateable Values over £500,000 will apply to (a) railway, (b) communications and (c) utility hereditaments on the Central Rating List.

At Autumn Budget 2024, the Government announced an intention to introduce permanently lower tax rates for retail, hospitality and leisure (RHL) properties with Rateable Values below £500,000 from 2026-27. This permanent tax cut will ensure that high stree...

What estimate she has made of the number of first-time buyers paying stamp duty in (a) 2024-25 and (b) 2025-26; and what the average amount of stamp duty a first time buyer will pay in each year is.

An estimate of the number of first-time buyers paying Stamp Duty Land Tax (SDLT) and average amount of SDLT paid by first-time buyers is not available because there is limited information on first-time buyers. HMRC can only identify First Time Buyers that...

What assessment has been made of the potential impact of proposed changes to Agricultural Property Relief on net carbon emissions.

The government is extending the existing scope of agricultural property relief from 6 April 2025 to land managed under certain environmental agreements. The expectation is that some individuals will now choose to enter into agreements who would not otherw...

If she will make an assessment of the potential merits of reviewing the ban on retail derivatives for crypto.

Whether to allow the sale of cryptoasset derivatives to retail consumers is a matter for the independent Financial Conduct Authority (FCA). The FCA has stated that it considers these products to be ill-suited for retail consumers because they cannot be re...

Whether she plans to publish the declaration of interests of (a) public appointments, (b) special advisers and (c) direct ministerial appointments.

HM Treasury follows relevant central guidance on handling declarations of interest for special advisers, public appointments and direct ministerial appointments. Any relevant interests of special advisers are published in the Treasury’s Annual Report and ...

Pursuant to the Answer of 22 October 2024 to Question 8950 on Office for Value for Money, whether the Chair is a regulated public appointment; and whether he was selected via open and fair competition.

The appointment of the independent Chair of the Office for Value for Money is a Direct Ministerial Appointment, which is not a regulated appointment.

Pursuant to the Answer of 22 October 2024 to Question 8813 on Government Departments: Communications and Consultants, what the baseline figures on expenditure on (a) communications and (b) consultants are in each De

Cabinet Office provided estimates of communications spending during the Public Spending Audit in July 2024. Estimates were based on internal Government Communication Service data on campaigns planned by Departments and arm's length bodies at the time of c...

Whether she attends meetings of the Mission Boards.

The Chancellor of the Exchequer is the Chair of the Growth Mission Board and attends other mission boards as and when appropriate. Beyond this, it is a long-established precedent that information about the discussions that have taken place in Cabinet and ...

What estimate she has made of the revenue generated by proposed changes to the non-domiciled tax regime in the next five financial years.

The further reforms to the non-domiciled tax regime announced at Autumn Budget are estimated to raise £12.7bn over the next five financial years. We published costings for these further reforms on 30th October. Page 32 of the Autumn Budget Policy Costings...

Pursuant to the Answer of 14 October 2024, to Question 8196 on Business Rates and Council Tax: Valuation, whether the Automated Valuation Model for Wales is adaptable to be used in England.

The Automated Valuation Model for Wales approach may be adaptable for use in other locations. However, as with Wales, this would require further investigation and significant preparatory work.

What type of regression model is used in the Automated Valuation Model of the Valuation Office Agency.

The Automated Valuation Model uses multiple regression with an advanced spatial modelling technique called Gaussian Markov Random Fields to better reflect the impact of location.