Written questions by Duncan-Jordan.

What consideration has been given to the potential merits of increasing the existing 2% rate of the Digital Services Tax.

Awaiting answer.

Whether she has made an assessment of the potential merits of exempting (a) gyms and (b) fitness businesses from VAT where they can demonstrate clear preventative health outcomes for their users.

Awaiting answer.

What assessment she has made of the potential impact of VAT on swimming lessons on (a) affordability and (b) accessibility.

Awaiting answer.

Whether she plans to audit and evaluate the cost and impact of all existing tax reliefs.

Awaiting answer.

What consideration her Department has given to the potential merits of expanding the scope of the Digital Services Tax to include AI companies and products.

Awaiting answer.

Whether she has made an assessment of the potential merits of reducing the 20% VAT rate on (a) gyms and (b) fitness businesses that are delivering preventative health outcomes for the public.

Awaiting answer.

Whether her Department has made an estimate of how much additional revenue would be collected from the Digital Services Tax if the rate were to be increased to (a) 3%, (b) 5% and (c) 10%.

Awaiting answer.

What consideration she has given to introducing a reduced rate of Vehicle Excise Duty for motorcycles.

Awaiting answer.

What assessment her department has made on the potential impact of the changes to umbrella company regulations on non-profit umbrella providers.

From 6 April 2026, recruitment agencies are responsible for ensuring that Pay As You Earn and National Insurance contributions obligations are met when they choose to use an umbrella company to engage a worker. Where these obligations are not met, HMRC will recover underpayments from the recruitment agency. If there is no recruitment agency involved in an arrangement with an umbrella company, this responsibility will fall to the end client business. These rules apply to all umbrella companies, regardless of corporate structure. They do not change the amount that umbrella companies, including not-for-profit umbrella companies, have to account for under Pay As You Earn when they pay their employees. The government keeps tax policies under review. However, there are no plans to change the treatment of not-for-profit umbrella companies within these rules.

Whether her department has any plans to formally recognise not-for-profit umbrella models within the new regulations.

From 6 April 2026, recruitment agencies are responsible for ensuring that Pay As You Earn and National Insurance contributions obligations are met when they choose to use an umbrella company to engage a worker. Where these obligations are not met, HMRC will recover underpayments from the recruitment agency. If there is no recruitment agency involved in an arrangement with an umbrella company, this responsibility will fall to the end client business. These rules apply to all umbrella companies, regardless of corporate structure. They do not change the amount that umbrella companies, including not-for-profit umbrella companies, have to account for under Pay As You Earn when they pay their employees. The government keeps tax policies under review. However, there are no plans to change the treatment of not-for-profit umbrella companies within these rules.

What assessment she has made of the potential merits of ensuring that tax is not paid on state pensions.

Exempting the State Pension from income tax entirely would reduce tax receipts substantially undermining the public services we all rely on – especially the NHS. However, I can confirm that those whose sole income is the basic and full new State Pension, without any increments, will not pay any income tax this tax year or next.

How many outstanding Loan Charge cases will be settled as a result of the McCann Review.

I refer the Hon. Member to the answer I gave on 9 February 2026 to UIN 109841.

What assessment she has made of the value-for-money of the Loan Charge.

I refer the Hon. Member to the answer I gave on 9 February 2026 to UIN 109841.

What assessment she has made of the effectiveness of the Loan Charge and HMRC’s approach to dealing with so-called disguised remuneration schemes.

I refer the Hon. Member to the answer I gave on 9 February 2026 to UIN 109841.

What assessment her Department has made of the potential merits of exempting the state pension from taxation.

Exempting the State Pension from income tax entirely would undermine the public services we all rely on, including the NHS.

Whether she plans to extend VAT relief to community-based services like The Filo Project, that provide socialising activities and support for those with dementia.

Supplies of welfare services, including the provision of care for people with permanent disabilities and dementia, are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. Because community interest companies (CICs) are not charities in law, they must meet the criteria of being state-regulated in order to provide VAT-exempt care services. This is to ensure that the VAT relief is carefully targeted at private providers offering safe and high-quality welfare services. The Government recognises that there are private organisations that bring value to the care sector without being regulated, but extending the VAT relief to include these would have to be carefully balanced against the risks that it poses More generally, VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

What assessment she has made of the potential merits of introducing a fixed 4% stamp duty on the purchase of properties.

Stamp Duty Land Tax (SDLT) is charged using a rate structure which rises as properties get more valuable. This means that lower-value properties benefit more from the nil rate band, with the first £125,000 of any property not being charged SDLT at all. This ensures that those who can afford to pay more do so. SDLT continues to be an important source of Government revenue, raising around £14 billion each year to help pay for the essential services the Government provides.

Whether she plans to remove VAT from refurbished building work.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations. Residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include conversions of buildings from one residential use to another, conversions from commercial to residential use, and the renovation of properties that have been empty for two or more years. The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.

Whether she is taking steps to regulate credit card providers to ensure they lend to those who are (a) vulnerable and (b) persistently in debt in a responsible way.

Lenders offering credit are regulated by the Financial Conduct Authority (FCA). This oversight ensures that lending practices are fair and that consumers are protected – firms regulated by the FCA must comply with its strict lending affordability rules, lending only to those who can afford repayments based on a thorough assessment of their financial situation. Under the FCA’s Consumer Duty, firms are required to take steps to identify and respond to signs of vulnerability, support customers to disclose their needs, and make them aware of available assistance. The Government is committed to supporting people who are experiencing problem debt. Through the Money and Pensions Service (MaPS), the Government funds a range of national and community-based debt advice services in England, so households can access the specialist support they need to get their finances back on track.

Whether she plans to end the sale of written-off consumer debts to third-party debt purchasers.

The Government expects that consumers are treated fairly by firms purchasing and collecting debt, and recognises the importance of responsible debt recovery practices.Firms that purchase or collect consumer credit debts must be authorised by the Financial Conduct Authority (FCA) and comply with its rules, including requirements to treat customers fairly and to offer appropriate forbearance options to customers in financial difficulty. The FCA has a broad range of supervisory and enforcement powers to address misconduct.The Government remains committed to supporting individuals in financial difficulty and keeps the regulatory framework under review.