Written questions by Trott.

How many applications for VAT numbers for private school fees her Department has (a) received and (b) granted since 5th July 2024.

HMRC publishes data on the VAT population by sector on an annual basis. The latest statistics can be found here: Value Added Tax (VAT) annual statistics - GOV.UK. VAT will apply to private school and boarding fees for terms starting on or after 1 January 2025. However, this does not mean that every school needs to have registered for VAT by this date. The exact date a school needs to register for VAT depends on the value of school fee payments for terms starting on or after 1 January 2025, and the date the school receives those payments. A significant number of schools were already registered for VAT prior to the confirmation of this policy at Budget. HMRC has taken action to support private schools through the change: providing detailed guidance; running webinars; and allocating additional resource to process VAT registration applications. HMRC continues to engage with private schools and the organisations that represent them.

What estimate she has made of the number of early years providers eligible for Employment Allowance when proposed changes to employer National Insurance contributions come into force.

Estimates of the number of early years providers eligible for Employment Allowance when proposed changes to employer National Insurance contributions come into force are not available.The eligibility of a specific employer will depend on the nature of their work, which can be determined by the employer according to HMRC guidance.

Pursuant to the Answer of 25 October 2024 to Question 9707 on Tax Avoidance, when she will provide an update on her policy on the Loan Charge.

The government announced at Autumn Budget that it will commission an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. Further details about the review will be set out in due course.