Every parliamentary written question tabled by Rupert Lowe this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 1,381–1,400 of 2,564 · this parliament
What assessment her Department has made of the impact of the current VAT registration threshold on (small business (a) growth and (b) turnover management.
At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are kept out of the VAT system.
Whether she plans to review the VAT registration threshold.
At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are kept out of the VAT system.
If she will make it her policy to enable contractors to determine their own IR35 status.
The off-payroll working rules, also known as IR35, were introduced in 2000. They are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions as those who are directly employed.Under the original off-payroll rules contractors were required to assess their own status. HMRC estimated only 10% of those who should be applying the rules in the private and voluntary sectors did so correctly, resulting in widespread non-compliance.The rules were reformed for the public sector in 2017 and for the private sector in 2021. The responsibility for operating the rules was shifted from the worker to the entity that engages the worker. As a result of the reform, HMRC estimate an additional £4.2 billion has been received in tax revenues, overall, in the period October 2019 to March 2023.On 27 February 2025, HMRC published updated analysis on the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors. It can be found here: Update to the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors - GOV.UK
How many (a) contractors and (b) freelancers have been subject to off-payroll working (IR35) rules in each of the last three tax years; and what estimate she has made of the revenue raised.
The off-payroll working rules, also known as IR35, were introduced in 2000. They are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions as those who are directly employed.Under the original off-payroll rules contractors were required to assess their own status. HMRC estimated only 10% of those who should be applying the rules in the private and voluntary sectors did so correctly, resulting in widespread non-compliance.The rules were reformed for the public sector in 2017 and for the private sector in 2021. The responsibility for operating the rules was shifted from the worker to the entity that engages the worker. As a result of the reform, HMRC estimate an additional £4.2 billion has been received in tax revenues, overall, in the period October 2019 to March 2023.On 27 February 2025, HMRC published updated analysis on the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors. It can be found here: Update to the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors - GOV.UK
What assessment her her Department has made of the potential impact of off-payroll working (IR35) rules on (a) small business productivity, (b) contract availability and (c) self-employment rates.
The off-payroll working rules, also known as IR35, were introduced in 2000. They are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions as those who are directly employed.Under the original off-payroll rules contractors were required to assess their own status. HMRC estimated only 10% of those who should be applying the rules in the private and voluntary sectors did so correctly, resulting in widespread non-compliance.The rules were reformed for the public sector in 2017 and for the private sector in 2021. The responsibility for operating the rules was shifted from the worker to the entity that engages the worker. As a result of the reform, HMRC estimate an additional £4.2 billion has been received in tax revenues, overall, in the period October 2019 to March 2023.On 27 February 2025, HMRC published updated analysis on the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors. It can be found here: Update to the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors - GOV.UK
What recent assessment she has made of the potential impact of off-payroll working (IR35) rules on the self-employed sector since December 2023.
The off-payroll working rules, also known as IR35, were introduced in 2000. They are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions as those who are directly employed.Under the original off-payroll rules contractors were required to assess their own status. HMRC estimated only 10% of those who should be applying the rules in the private and voluntary sectors did so correctly, resulting in widespread non-compliance.The rules were reformed for the public sector in 2017 and for the private sector in 2021. The responsibility for operating the rules was shifted from the worker to the entity that engages the worker. As a result of the reform, HMRC estimate an additional £4.2 billion has been received in tax revenues, overall, in the period October 2019 to March 2023.On 27 February 2025, HMRC published updated analysis on the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors. It can be found here: Update to the impacts of the 2021 off-payroll working rules reform in the private and voluntary sectors - GOV.UK
Food and Rural Affairs, with reference to the policy paper entitled UK-EU Summit: Explainer, updated on 19 May 2025, if his Department will make an assessment of the potential impact on (a) UK fish exports and (b) domestic fish processing businesses.
Over 70% of all UK seafood by value is exported to the EU. Removing the need for Export Health Certificates and border checks saves time and money – especially for fresh and live seafood that needs to reach markets quickly. This agreement has secured practical wins for the seafood sector – cutting costs, reducing delays, and protecting key quota, and providing business certainty – while also unlocking broader economic benefits that support UK growth and livelihoods.
Food and Rural Affairs, with reference to the policy paper entitled UK-EU Summit: Explainer, updated on 19 May 2025, what discussions he has had with representatives of the fishing industry on the new 12-year access arrangement.
The Secretary of State and Fisheries Minister meet regularly with representatives from across the UK fishing industry. During meetings with fishing industry representatives the implementation of the UK-EU Trade and Cooperation Agreement is often discussed, including (but not limited to) the setting of annual fishing opportunities, the work of the Specialised Committee on Fisheries, and the end of the fisheries access adjustment period in 2026. Most recently, the Secretary of State and Fisheries Minister spoke with key industry representatives on 19 May.
Food and Rural Affairs, if he will make an estimate of the potential financial impact of the extension of EU access to fish in British territorial waters to June 2038 on the fishing sector in each region.
The new UK-EU fisheries agreement announced on 19 May will continue the current access arrangements in the Trade and Cooperation Agreement, under which the UK grants access to around 1,600 EU registered vessels to fish in UK waters, of which 154 vessels have access to parts of the 6-12 nautical mile zone in England and Wales in 2025. A list of EU vessels with access to UK waters is published by the UK Single Issuing Authority.We are committed to the long-term sustainability and prosperity of the UK fleet and will continue to work closely with the fishing industry and coastal communities to understand their concerns and the impacts of the fishing arrangements announced in the UK-EU summit. We are also launching the Fishing & Coastal Growth Fund investing £360 million over the next 12 years to support the next generation of fishermen and our coastal communities.
Food and Rural Affairs, if his Department will make an assessment of the potential economic impact of extending fishing access to British waters for EU vessels for a further 12 years on coastal communities.
The new UK-EU fisheries agreement announced on 19 May will continue the current access arrangements in the Trade and Cooperation Agreement, under which the UK grants access to around 1,600 EU registered vessels to fish in UK waters, of which 154 vessels have access to parts of the 6-12 nautical mile zone in England and Wales in 2025. A list of EU vessels with access to UK waters is published by the UK Single Issuing Authority.We are committed to the long-term sustainability and prosperity of the UK fleet and will continue to work closely with the fishing industry and coastal communities to understand their concerns and the impacts of the fishing arrangements announced in the UK-EU summit. We are also launching the Fishing & Coastal Growth Fund investing £360 million over the next 12 years to support the next generation of fishermen and our coastal communities.
Food and Rural Affairs, what proportion of total UK fish stocks by (a) tonnage and (b) species will remain subject to EU access under the agreement to extend EU access to British territorial waters to June 2038; and what the UK's quotas will be in that period.
Annex 38 of the UK-EU Trade and Cooperation Agreement sets out which quota and non-quota stocks are subject to access arrangements. The new access arrangements announced on 19 May will give the UK and EU access to the same fish stocks. UK and EU shares of quota stocks are listed in Annex 35 and tables A, B and F of Annex 36 and these shares will remain fixed from 2026 onwards. The average tonnage of non-quota stocks the UK and EU can fish in each other’s waters will remain fixed at the current average tonnage defined in Annex 38.
Food and Rural Affairs, with reference to the policy paper entitled UK-EU Summit: Explainer, updated on 19 May 2025, what proportion of UK fish stocks will be subject to shared access with the EU under the new 12-year access arrangement.
Annex 38 of the UK-EU Trade and Cooperation Agreement sets out which quota and non-quota stocks are subject to access arrangements. The new access arrangements announced on 19 May will give the UK and EU access to the same fish stocks. UK and EU shares of quota stocks are listed in Annex 35 and tables A, B and F of Annex 36 and these shares will remain fixed from 2026 onwards. The average tonnage of non-quota stocks the UK and EU can fish in each other’s waters will remain fixed at the current average tonnage defined in Annex 38.
Food and Rural Affairs, with reference to the policy paper entitled UK-EU Summit: Explainer, updated on 19 May 2025, whether he plans to provide financial support to fishers impacted by the new 12-year access arrangement.
Alongside a new twelve-year fisheries access agreement with the EU, we have announced a comprehensive twelve-year Fishing and Coastal Growth Fund. Fishing and coastal communities will benefit from the £360 million investment to drive growth and boost the sector for the future. We will work with the industry to target investment where it matters most. For example, by considering investment in new technology and equipment to modernise Britain’s fishing fleet, deliver new training and skills to back the next generation of fishers and promote the seafood sector to export our high-quality produce across the world.
If she will make an assessment of the merits of conducting a review into the (a) reputational and (b) mental health impact of being investigated for an offence without being charged.
The Home Office is unable to comment on or intervene in individual police investigations, so as not to undermine Policing’s operational independence. Where a police force investigates an individual, we expect the force to determine how best to support those involved throughout and after conclusion of the investigation.The Magistrates Court Act 1980 prescribes that for all summary offences, the information or complaint must be laid within six calendar months of the commission of the alleged offence. Most crimes do not have a time limit for reporting them, which ensures the criminal justice system can appropriately investigate and respond to crimes.The Criminal Law Act 1967 categorises wasting police time as an offence, this includes making false reports. Perverting the course of justice can also be considered where a person does an act or series of acts which tends to or was intended to pervert the course of justice. It is for the police and CPS to determine when or if these offences have taken place.This Government’s Safer Streets mission is focused on restoring neighbourhood policing, halving serious violence and rebuilding trust and confidence in policing and the criminal justice system.
What recent assessment her Department has made of the potential impact of politically motivated police complaints on public confidence in the impartiality of the criminal justice system.
The Home Office is unable to comment on or intervene in individual police investigations, so as not to undermine Policing’s operational independence. Where a police force investigates an individual, we expect the force to determine how best to support those involved throughout and after conclusion of the investigation.The Magistrates Court Act 1980 prescribes that for all summary offences, the information or complaint must be laid within six calendar months of the commission of the alleged offence. Most crimes do not have a time limit for reporting them, which ensures the criminal justice system can appropriately investigate and respond to crimes.The Criminal Law Act 1967 categorises wasting police time as an offence, this includes making false reports. Perverting the course of justice can also be considered where a person does an act or series of acts which tends to or was intended to pervert the course of justice. It is for the police and CPS to determine when or if these offences have taken place.This Government’s Safer Streets mission is focused on restoring neighbourhood policing, halving serious violence and rebuilding trust and confidence in policing and the criminal justice system.
Whether her Department has made an assessment of the potential merits of introducing reforms to limit the use of police investigations in cases where there is (a) no corroborating evidence and (b) a significant delay in reporting.
The Home Office is unable to comment on or intervene in individual police investigations, so as not to undermine Policing’s operational independence. Where a police force investigates an individual, we expect the force to determine how best to support those involved throughout and after conclusion of the investigation.The Magistrates Court Act 1980 prescribes that for all summary offences, the information or complaint must be laid within six calendar months of the commission of the alleged offence. Most crimes do not have a time limit for reporting them, which ensures the criminal justice system can appropriately investigate and respond to crimes.The Criminal Law Act 1967 categorises wasting police time as an offence, this includes making false reports. Perverting the course of justice can also be considered where a person does an act or series of acts which tends to or was intended to pervert the course of justice. It is for the police and CPS to determine when or if these offences have taken place.This Government’s Safer Streets mission is focused on restoring neighbourhood policing, halving serious violence and rebuilding trust and confidence in policing and the criminal justice system.
What steps she is taking to prevent the misuse of police time and resources through (a) unfounded and (b) politically motivated allegations.
The Home Office is unable to comment on or intervene in individual police investigations, so as not to undermine Policing’s operational independence. Where a police force investigates an individual, we expect the force to determine how best to support those involved throughout and after conclusion of the investigation.The Magistrates Court Act 1980 prescribes that for all summary offences, the information or complaint must be laid within six calendar months of the commission of the alleged offence. Most crimes do not have a time limit for reporting them, which ensures the criminal justice system can appropriately investigate and respond to crimes.The Criminal Law Act 1967 categorises wasting police time as an offence, this includes making false reports. Perverting the course of justice can also be considered where a person does an act or series of acts which tends to or was intended to pervert the course of justice. It is for the police and CPS to determine when or if these offences have taken place.This Government’s Safer Streets mission is focused on restoring neighbourhood policing, halving serious violence and rebuilding trust and confidence in policing and the criminal justice system.
If she will make an assessment of the potential merits of introducing criminal penalties for individuals who knowingly make (a) false and (b) malicious complaints for (i) political and (ii) reputational purposes.
The Home Office is unable to comment on or intervene in individual police investigations, so as not to undermine Policing’s operational independence. Where a police force investigates an individual, we expect the force to determine how best to support those involved throughout and after conclusion of the investigation.The Magistrates Court Act 1980 prescribes that for all summary offences, the information or complaint must be laid within six calendar months of the commission of the alleged offence. Most crimes do not have a time limit for reporting them, which ensures the criminal justice system can appropriately investigate and respond to crimes.The Criminal Law Act 1967 categorises wasting police time as an offence, this includes making false reports. Perverting the course of justice can also be considered where a person does an act or series of acts which tends to or was intended to pervert the course of justice. It is for the police and CPS to determine when or if these offences have taken place.This Government’s Safer Streets mission is focused on restoring neighbourhood policing, halving serious violence and rebuilding trust and confidence in policing and the criminal justice system.
What steps her Department is taking to ensure that individuals who are subject to police investigations are provided with appropriate (a) legal and (b)reputational protections.
Those under police investigation are entitled to free, independent, legal advice at the police station, through the provision of criminal legal aid. Legal aid is a vital part of the justice system and enables individuals, who need it most, to have access to publicly funded legal assistance to uphold their legal rights.The Department has taken significant steps to support the criminal legal aid profession. In December 2024, we announced that criminal legal aid solicitors will receive up to £92 million more a year, subject to consultation, to support the sustainability of the criminal legal aid market. The consultation is now live and closes on 4 July 2025. The funding is in addition to the £24 million increase we announced in November 2024 for criminal solicitors. This latest commitment reflects the vital work that is undertaken by those who provide criminal legal aid and demonstrates our commitment to safeguarding the legal needs of those who rely upon their services.In relation to reputational protections for individuals who are subject to police investigations, the Government is unable to comment on or intervene in individual police investigations, so as not to undermine the Police’s operational independence. Where a police force investigates an individual, the force is expected to use their judgement on how best to support those involved throughout and after conclusion of the investigation.
If her Department will make an assessment of the potential merits of fast-tracking Crown Prosecution Service advice in (a) politically sensitive and (b) time-critical investigations.
It is vital that the Crown Prosecution Service (CPS), which is rightly operationally independent from Government, makes decisions as quickly as possible after a careful consideration of all relevant facts. As Solicitor General, I review and monitor CPS performance including timeliness of charging decisions on a quarterly basis. All prosecution decisions are taken in accordance with the Code for Crown Prosecutors, and the CPS must always aim to make their decisions as quickly and efficiently as possible.It is right that any case review is undertaken with the utmost care and, whereas some cases may be straightforward, others will have large volumes of evidence that can take time for investigators to identify and gather, often with the support of investigative advice from the prosecutor. That evidence then needs to be reviewed by the prosecutor, often with complex legal issues to resolve. While every case will be different, prosecutors must be even-handed in their approach, and they have a duty to protect the rights of suspects and defendants, while providing the best possible service to victims.This Government is committed to reducing delays across the system and driving forward wider improvements and efficiencies to improve outcomes and secure swift and effective justice for victims, witnesses, suspects, defendants and the public.