Written questions by Holden.

Whether she plans to increase the rate of Insurance Premium Tax; and whether she has made an assessment of the potential impact of any such increase on (a) household and (b) business insurance costs.

Insurance Premium Tax (IPT) is a broad-based tax which raises important revenue to fund essential public services including the NHS, defence, and education. The rate of IPT has been unchanged since 2017.The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances. At Autumn Budget 2024 and Spring Statement 2025, the Government took a number of difficult but necessary decisions on tax, welfare, and spending to fix the public finances, fund public services, and restore economic stability.

Whether she plans to introduce or extend VAT to private hire vehicle journeys; and whether she has made an assessment of the potential impact of such a measure on (a) fares for passengers and (b) small operators.

Private hire vehicle services provided by VAT-registered businesses are, and always have been, subject to VAT.

Whether she plans to raise rail fares above the rate of inflation; and whether she has made an assessment of the potential impact of any such increase on (a) passengers and (b) the economy.

No decisions have been made on next year’s rail fares, but our aim is that prices balance affordability for both passengers and taxpayers. There will be an update on changes to regulated rail fares in due course.

What assessment she has made of the potential merits of (a) reviewing and (b) revising the proposed changes to (i) the definition of attributable income and (ii) charity donation rules during the consultation on the draft Finance Bill 2025-2026.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

What steps she is taking to ensure that reforms to the charity tax regime do not discourage long-term endowment building by local community foundations.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

What assessment she has made of the potential impact of including charitable legacies within the scope of income tax on levels of legacy giving to (a) charities and (b) community foundations.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

Whether she plans to increase business rates on (a) airports and (b) airport operators; and if she will make an assessment of the potential impact of such an increase on regional airport (i) viability and (ii) connectivity.

The Valuation Office Agency (VOA) conducts analysis of changes in rateable value to prepare for regular revaluations. The VOA is currently working on a revaluation of all non-domestic properties, which will come into effect on 1 April 2026. For the upcoming 2026 revaluation, as with other revaluations, the VOA is receiving ongoing representations from the airport sector.The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.We are fully committed to supporting the aviation industry. The sector is vital to our future as a global trading nation and will play an important role in local economies.

With reference to the Written Ministerial Statement of 13 October 2025 on Transfer of Greater Anglia’s Services into Public Ownership, HCWS949, whether her Department plans to (a) define and (b) publish guidance on best practice across publicly-owned train operating companies; and who will be responsible for monitoring compliance with those standards.

Ahead of the establishment of Great British Railways, public sector operators are managed by Department for Transport Operator Limited (DFTO), the Government’s public sector owning group. As more services move into public ownership, DFTO will be able to identify and share examples of what works well among public sector operators, in turn driving improvement across the railways.

Whether HMRC plans to publish (a) examples and (b) guidance on the operation of the proposed outcome test for tainted charity donations; and what steps she is taking to prevent donors being penalised for actions beyond their control by recipient charities.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

Whether HMRC plans to issue guidance for charitable trustees on the treatment of legacies under section 523A of the draft Finance Bill 2025–26.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

Whether her Department will use the same performance metrics as were applied under private operation under public ownership of Greater Anglia; and if she will publish those metrics on (a) punctuality, (b) cancellations, (c) passenger satisfaction and (d) financial efficiency.

While train operating companies will be measured on a similar basis, there will be a greater whole-industry focus for the growing group of public sector operators as we move towards GBR. GA Trains Limited will be required to meet targets for punctuality, reliability, service quality and customer satisfaction under the Services Agreement, and will be required to publish its performance against these targets on a regular basis.

Whether she plans to remove the 40-year Vehicle Excise Duty exemption for historic vehicles; and whether she has made an assessment of the potential impact of such a change on (a) the classic car sector and (b) the owners currently benefiting from that exemption.

The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

Whether she has made an assessment of the potential merits of extending existing VAT reliefs on defibrillators to cover direct purchases by (a) community groups, (b) sports clubs and (c) small businesses.

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.The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

What the total amount of public funding committed to electric vehicle charging infrastructure to date is; and what estimate her Department has made of the average cost per operational public chargepoint delivered.

In the 2025 Spending Review £400 million of capital funding was allocated to support the rollout of charging infrastructure in the four financial years from 2026/27 to 2029/30. The cost of deploying public chargepoints varies widely due to a range of factors including location, speed, anticipated utilisation, and grid connection costs, with many chargepoints delivered without any public funding. Where funding is provided, we monitor average public chargepoint costs via data from DfT grants to ensure value for money for the taxpayer. The Government’s Local Electric Vehicle Infrastructure Fund has been designed to minimise cost to the public by encouraging local authorities to leverage significant private investment.

What estimate her Department has made of the number of public electric vehicle chargepoints that will be installed in each year between 2025 and 2030.

An estimate of potential future demand for chargepoints was originally published in the 2022 “Taking Charge: the National Electric Vehicle Charging Infrastructure Strategy” and ranged from 280,000 to 720,000 in 2030. This analysis was updated in 2024 resulting in a range of 250,000 to 550,000 in 2030. Both the 2024 NAO ‘public chargepoints for electric vehicles’ report, which presents annual projections out to 2030, and the Climate Change Committee 2025 Progress report, concluded that rollout to date is on track.

What estimate her Department has made of the proportion of the 300,000 public chargepoints required by 2030 that will come from the installation of the 100,000 local chargepoints announced on 13 June 2025.

An estimate of potential UK future demand for chargepoints was originally published in the 2022 “Taking Charge: the National Electric Vehicle Charging Infrastructure Strategy” and ranged from 280,000 to 720,000 in 2030. This analysis was updated in 2024 resulting in a range of 250,000 to 550,000 in 2030. While the precise number of public chargepoints needed is uncertain, the majority of these will be delivered by industry. The Government’s LEVI Fund will support the installation of at least 100,000 chargepoints across England, nearly all in addition to over 86,000 publicly available chargepoints to date.

Communities and Local Government, what representations her Department has received from local authorities and parking operators on the use of automatic number plate recognition in municipal car parks since 4 July 2024.

I refer the hon. Member to the answer given to Question UIN 77649 on 13 October 2025.

Food and Rural Affairs, what oversight exists of local authorities that (a) keep and (b) exhibit animals in public parks, and what steps her Department is taking to ensure such animals are kept in accordance with the Animal Welfare Act 2006.

Local authorities are responsible for ensuring that kept animals, including those accommodated or exhibited in public parks, are cared for in accordance with the Animal Welfare Act 2006. Where a local authority itself exhibits animals, it is expected to meet the same high welfare standards that apply to any operator under the Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018. These Regulations require anyone in the business of keeping or training animals for exhibition to hold a valid licence and to comply with strict statutory minimum welfare standards, including requirements relating to the animal's environment, diet, health, and provision of appropriate care and supervision. The 2018 Regulations are accompanied by statutory guidance developed to help local authorities enforce the licensing regime fairly and consistently. The guidance for keeping or training animals for exhibition can be found here.

Food and Rural Affairs, how many stray dogs were taken into shelter by local authorities in the last 12 months.

The information requested is not held centrally.

What assessment her Department has made of the potential impact of the Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 on people with enhance protection; and whether she has considered bringing forward further legislative proposals to ensure that their scheme-specific lump sum calculations are maintained relative to the position before 6 April 2024.

We are aware that recent changes made to the scheme-specific lump sum calculation are not operating as intended for those with certain forms of transitional protection, including those with enhanced protection. The result is that in some cases, entitlement to tax-free lump sums is smaller than prior to April 2024. HMRC intends to bring forward legislation to address this issue by April 2026. Regulations will have effect from April 2024. This will ensure the calculation for scheme-specific lump sums is similar to the position at April 2024.