Written questions by Adam.

What assessment she has made of the potential impact of the supplantation of individual landlords by corporate investors on tax revenues.

Awaiting answer.

What assessment her Department has made of the potential impact of the planned increase in Income Tax rates on rental income from April 2027 on the supply of privately rented housing.

Awaiting answer.

What assessment her Department has made of the impact of the April 2026 business rates changes on (a) the post office network and (b) their ability to serve small communities.

I refer the hon. Member to the answers given to PQ UIN 125750 and UIN 128242.

What assessment her Department has made of the potential merits of dedicated business rates relief for post offices, in the same way as the further relief provided for pubs.

I refer the hon. Member to the answers given to PQ UIN 125750 and UIN 128242.

If the Government reduce VAT on public electric vehicle charging to match the domestic rate.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. The supply of energy for domestic use attracts the reduced rate of VAT (5 per cent). Whilst this relief was not designed or introduced for charging EVs at home, it applies for all uses of domestic energy, as it is not easy for energy companies to distinguish between electricity used to charge an EV and electricity used for general domestic purposes. Public EV charging, on the other hand, is subject to the standard rate of VAT (twenty per cent). This matches the VAT treatment of petrol and diesel, as well as all non-domestic electricity.

When she plans to restore development spending to 0.7% of national income.

The government remains committed to restoring ODA spending to 0.7% of GNI as soon as fiscal circumstances allow. As set out at Budget, the OBR’s latest forecast shows that the ODA fiscal tests are not due to be met within the Parliament. The government wi...