Written questions by Glen.

Pursuant to the Answer of 22 January 2025 to Question 23883, on Public Finance: Brexit, if she will make a comparative estimate of the net difference between the two invoices from the European Union relating to the Financial Settlement under the Withdrawal Agreement and the annual payments when the United Kingdom was a member of the European Union.

It is not possible to meaningfully compare the net payments under the Financial Settlement and the UK's financial contributions during its time as a Member State poses substantial analytical issues. The former relates to historic liabilities of and receipts due to the UK, while payments to the EU budget cover participation in the EU’s ongoing activities. The UK’s contributions and receipts to and from the EU as a Member State, as well as those made under the Financial Settlement are detailed in the annual European Union Finances Statement (available in the library of the House and on Gov.uk).

What meetings representatives from Shein have had with her Department since the 4 July 2024; on what dates these meetings took place; and what was discussed.

All meetings held by departments senior civil servants and Ministers are published to Gov.uk in line with Cabinet Office reporting and timetable guidance. Please follow the link below for visibility of HMT’s publications: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

What discussions Ministers in her Department had on government business at Labour Party Conference; whether such meetings and engagement will be recorded in government transparency returns; and whether these discussions were reported back to civil servants.

All Ministers' meetings in an official capacity are recorded and published on gov.uk as part of the department’s quarterly transparency return. The guidance acknowledges that meetings with external organisations at party conferences will generally be in a political capacity. As a result, they do not expect these meetings to be declared, unless a senior media figure was also present.

What the cost to the public purse is of the 2024-25 Civil Service pay award broken down by (a) gross pay and (b) employer pension contributions.

The Pay Remit Guidance is a framework within which all organisations under its scope set pay. The 2024/2025 Pay Remit Guidance was published in July 2024 and departments are able to make average pay awards up to 5%.Under pay delegation, individual departments set their own wage scales and are responsible for publishing their own figures on pay and employer pension contributions as part of either their annual accounts, and / or the monthly workforce management information transparency figures.

Pursuant to the Answer of 5 December 2024 to Question 16601 on Employer’s Contributions: Public Sector, what her planned timetable is to update Parliament on allocations by department.

Allocations of support for additional Employer National Insurance Contributions costs by department will be published alongside spending estimates at Main Estimate.

What role management consultants will play in determining efficiency savings for phase 2 of the Spending Review.

There is no formal role for management consultants in determining efficiency savings. In developing their plans for the forthcoming Spending Review departments will need to find 5% savings and efficiencies against their current budgets, to help drive out waste and ensure all funding is focused on the Government’s priorities. The Government will set out its spending plans in the multi-year Spending Review in June 2025.

What assessment her Department has made of the potential impact of proposed changes to the non-domiciled tax regime on (a) philanthropic giving and (b) the charitable sector.

The Government’s priority is improving the UK’s competitiveness internationally and securing economic growth. The non-domicile reforms have been specifically designed to make the UK competitive with a modern, simple tax regime that is also fair. The reforms establish a tax regime for new residents, which is more attractive to new arrivals than the current rules. As part of the reforms, the Government also wants to incentivise non-domiciled individuals who are not eligible for the new regime to spend and invest their foreign income and gains in the UK. That is why existing and previous users of the remittance basis will be able to take advantage of a three-year Temporary Repatriation Facility (TRF) to bring their offshore funds to the UK at a discounted tax rate. The Government published a Tax Information and Impact Note for this policy at Autumn Budget 2024. This can be found here:https://www.gov.uk/government/publications/tax-changes-for-non-uk-domiciled-individuals/reforming-the-taxation-of-non-uk-domiciled-individuals. Charities are a vital part of our society, and the Government continues to support them and their donors. Total charitable tax reliefs given to charities and donors was over £6bn for the tax year ending in April 2024.

Pursuant to the Answer of 28 January 2025 to Question 25682 on Motor vehicles: taxation, whether any impact assessment has been produced on changes to tax on double cab pick-up vehicles in the Autumn Budget 2024.

The change in treatment for Double Cab Pick-ups (DCPUs) as announced at Autumn Budget 2024 was to align treatment with recent case law to treat them as cars, and not a change in policy requiring legislation. As mentioned in my answer of 28 January 2025, given this was not a policy change, it sits outside the Tax Consultation Framework. Under that framework, Tax Information and Impacting Notes (TIINs) are only published alongside legislation at fiscal events. More information on the Tax Consultation Framework can be found here: https://assets.publishing.service.gov.uk/media/5a79567ee5274a3864fd622b/tax-consultation-framework.pdf

How much was claimed for trade union subscriptions under section 344 of the Income Tax (Earnings and Pensions) Act 2003 in each of the last five years.

The requested information is not available. Claims for Professional Membership Fees and Annual Subscriptions, (under s343 and s344 ITEPA 2003) are reported on HMRC returns under the ‘Fees and Subscriptions’ category and cannot therefore be separately identified.

Pursuant to the Answer of 7 January 2025, to Question 21295 on Employers’ Contributions: Equality, whether a longer Impact Assessment or screening document was produced internally by her Department on the changes to National Insurance contributions that subsequently informed the content in the Tax Information and Impact Note.

The Government carefully considers the impact of all decisions on those sharing protected characteristics in line with both our legal obligations and with our commitment to greater fairness and opportunity.The Government is committed to meeting its obligation to the Public Sector Equality Duty (PSED) and Treasury ministers are confident the Government has met the obligation for the changes to National Insurance.A Tax Information and Impact Note (TIIN) was published alongside the introduction of the 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 individuals, businesses, civil society organisations and an overview of the equality impacts. The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.

Pursuant to the Answer of 7 January 2025 to Question 20947 on First Time Buyers: Stamp Duties, what the average stamp duty paid was by people who claimed first time buyers’ relief in the 2023-24 tax year; how many such payments were made in the same period; and what estimate he has made of the (a) number and (b) value of those payments in the 2025-26 tax year.

In 2023 to 2024, there were 113,100 transactions above the nil-rate band threshold of £250,000 that claimed First-Time Buyers’ Relief (FTBR) in the Stamp Duty Land Tax (SDLT) return. These transactions paid an average of £900 in SDLT. Estimates for 2025 to 2026 for claimants of FTBR and for the average SDLT paid by FTBR claimants are not available.

How many times the new Chair of the Office for Value for Money has formally met with (a) the Chancellor and (b) the Chief Secretary to the Treasury.

David Goldstone CBE was appointed as the independent Chair of the Office of Value for Money on 30 October 2024. His published terms of reference state that he will have monthly regular check-ins with the Chief Secretary to the Treasury, and that he will provide a regular update to the Chancellor of the Exchequer. Since his appointment, the Chair has provided regular updates to the Chancellor and me on his progress. As part of this, the Chair has had three meetings with me; and one meeting with the Chancellor.

Whether the Spending Review Phase 2 is zero-based.

Phase 2 of the Spending Review launched on the 10th December 2024. At launch, I asked every department to conduct a zero-based review of government spending to assess whether it is a priority for this government and represents value for money. This is the first time that a line-by-line review of government spending has taken place in 17 years, offering the opportunity to undertake a more thorough review of spending.

Pursuant to the Answer of 12 November 2024, to Question 12389 on Civil Servants and Ministers: Workplace Pensions, whether the automatic lump sum death benefits under the Civil Service Classic scheme is subject to inheritance tax.

As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposes.Some lump some death benefits from pension schemes are already within scope of Inheritance Tax. As with other registered schemes, lump sum death benefits under the Civil Service Classic scheme will be subject to Inheritance Tax from 6 April 2027.

Whether her Department has a theory of economic growth it uses when formulating (a) fiscal and (b) economic policy.

The Government’s growth mission is its central mission. Its plan for growth is built around the three essential elements of stability, investment, and reform. The work of the growth mission can be structured into seven pillars, as set out in the Autumn Budget document. This approach is informed by economic analysis and will deliver a decade of national renewal by fixing the foundations of the economy and rebuilding Britain, making every part of the country better off.The Government's fiscal policy objective is to support sustainable economic growth and provision high-quality public services and investment across the UK, by effectively managing public finances and ensuring taxes and borrowing are sustainable.Economic and fiscal stability are prerequisites for the economy to grow, as they give UK businesses and households the confidence to make decisions on future investments and consumption. This encourages innovation and growth over the long term.

Pursuant to the Answer of 27 November 2024 to Question 14946 on Government Departments: Communication and Consultants, whether her Department holds data on the (a) Department and (b) programme reductions to consultancy spending that is expected to reduce spending by (i) £550 million in 2024-25 and (ii) £680 million in 2025-26.

Consultancy spending data for the current 24-25 financial year is held centrally on the cross-government financial system. In-year monthly forecast outturn data at this level of detail is not shared publicly due to its security classification and sensitivity.Final outturn figures for consultancy spending are published annually via Department’s audited Annual Reports and Accounts (ARAs) and via the annual release of data from the Online System for Central Accounting and Reporting (OSCAR) database. Individual departments control their budgets for consultancy spending and determine the ways they will reduce it in line with the aggregate savings target. HM Treasury and Cabinet Office are holding them to account for these reductions.

Pursuant to the Answer of 13 February 2025 to Question 29436 on Manufacturing Industries, whether food and drink manufacturing is a key advanced manufacturing sector.

The Industrial Strategy will focus on the sectors which offer the highest growth opportunity for the economy and business, including Advanced Manufacturing. The Government will prioritise subsectors within the broad sectors that meet our objectives and where there is evidence that policy can address barriers to growth. The Industrial Strategy, alongside Sector Plans for the growth-driving sectors, will be published in Spring 2025, aligned with the multi-year Spending Review. These Sector Plans will set out the specific sub-sectors of focus, identify key barriers to growth, and describe how government and industry intend to achieve long-term growth for the sector.

Pursuant to the Answer of 13 February 2025 to Question 29436 on Manufacturing Industries, what assessment his Department has made of the potential merits of including food and drink manufacturing in the Industrial Strategy.

Growth is the number one mission of the government. The UK's food and drink manufacturing sector plays a significant role in the UK economy, contributing £35.1bn to GVA in 2022. The UK presents many opportunities for investment right across the food and drink supply chain stages of product development. The Industrial Strategy, alongside Sector Plans for the growth-driving sectors, will be published in Spring 2025, aligned with the multi-year Spending Review. These Sector Plans will set out the specific sub-sectors of focus, identify key barriers to growth, and describe how government and industry intend to achieve long-term growth for the sector.

Pursuant to the Answer of 27 November 2024 to Question 14946 on Government Departments: Communication and Consultants, what the baseline aggregate annual cash figure of government spending on consultancy was on which the estimated reductions in spending of (a) £550 million in 2024-25 and (b) £680 million in 2025-26 are based.

The baseline aggregate annual cash figure for the 24-25 savings target is based on an in-year monthly forecast outturn figure from the government’s cross central financial management system. In-year forecast outturn figures at this level of detail are not released publicly due to their security classification and sensitivity. The baseline for the £680 million 25-26 saving is based on a 50% cut to the average figure that HMG spent on consultancy across the six financial years 2017/18 to 2022/23. This figure was calculated using HM Treasury estimates from spending figures published via the annual release of data from the Online System for Central Accounting and Reporting (OSCAR) database.The government’s policy is to reduce consultancy spending by £550m in 2024-25 and to halve spending in 2025-26 against a baseline of average HMG spend on consultancy across the six financial years 2017/18 to 2022/23. This figure was calculated using HM Treasury estimates from spending figures published via the annual release of data from the Online System for Central Accounting and Reporting (OSCAR) database. This financial reduction in spending will deliver cash savings of £680m. The estimated baseline spending on consultancy in 2024-25 prior to the planned reduction of £550m is based on an in-year monthly forecast outturn figure from the government’s cross central financial management system. In-year forecast outturn figures at this level of detail are not released publicly due to their security classification and sensitivity.

Pursuant to the Answer of 13 January 2025 to Question 22013 on Economic Situation, whether bond yields will be included in the other metrics of financial market indicators in relation to economic stability.

As the Prime Minister set out in the Plan for Change document, the Government’s milestones for change can only be delivered on the foundations of a stable economy, secure borders, and national security. Economic stability requires concerted action to ensure macroeconomic stability, financial stability, fiscal stability, and long-term policy stability.The commitment to our tough fiscal rules is non-negotiable, and we will meet the fiscal rules at all times.HM Treasury considers a wide range of information to assess financial conditions, including a range of financial market indicators, and works with the financial sector regulators to monitor markets.