Written questions by Aquarone.

What was the total VAT revenue from a). domestic and b). commercial heating oil sales in FY2024-25.

HM Revenue and Customs does not hold information on VAT revenue from specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden. VAT is chargeable at the reduced rate of 5% on domestic fuel and power. Business consumers of energy may reclaim VAT on their purchases of energy subject to normal VAT deduction rules.

What steps he is taking to help reduce bureaucracy and improve export processes for SMEs trading with the EU.

We are improving our relationship with the EU and will align with the EU where it is in our national interest. This will help reduce barriers to trade, and the bureaucracy and onerous paperwork for UK businesses, particularly SMEs. Alongside this, DBT publishes explainer documents on key EU regulations and market specific guides on business.gov.uk, through which SME’s can access Unlock Europe, a new programme from UK Business Academy, designed to help businesses build stronger relationships with European customers and increase exporting potential to the EU.

What assessment he has made of the potential impact of the termination of the UK–Australia social security agreement in 2001 on UK citizens who return from Australia after long periods of work there; and whether the Government has considered reviewing the policy or providing support for returners who are unable to access either the Australian Age Pension or a UK State Pension.

The Government currently has no plans to reinstate or negotiate a new reciprocal social security agreement with Australia. Support for pensioners who, for whatever reason, find themselves on a low income is provided through Pension Credit. It guarantees a minimum level of income – the Standard Minimum Guarantee – which will increase by 4.8% from April 2026, protecting the most vulnerable pensioners. They may also have access to other forms of UK support subject to the usual eligibility rules, such as Housing Benefit (if in eligible accommodation) or Council Tax Reduction These provisions operate independently of the former UK–Australia agreement and remain available to anyone who meets the eligibility requirements.

What steps she is taking to help increase economic growth in Norfolk.

The government is restoring stability, increasing investment, and reforming the economy to drive growth across every region of the UK.Norfolk will receive £32.5 million in Local Transport Grant funding enabling local authorities to deliver transport improvements including more zero emission buses, cycleways, accessibility and congestion improvement measures.The record breaking results of our most recent offshore wind auction will support projects in the region, delivering further local jobs and growth.

Whether Specialist Resource Bases and Alternative Provisions are eligible for funding from the free breakfast clubs scheme.

All state-funded schools with primary aged pupils, including those with specialist units, special schools and alternative provision schools, are in scope for the free breakfast clubs programme.Through the Children’s Wellbeing and Schools Bill, all state-funded schools with primary-aged pupils will be required to offer a free breakfast club and will be funded to do so.We are undertaking national roll out of free breakfast clubs to these schools in phases, with 2,000 starting in the 2026/2027 financial year. We will share details regarding how schools can join the programme in future years, in due course.

Food and Rural Affairs, pursuant to the answer of 5 February 2026 to Question 108923, whether she plans to provide transitional arrangements to councils going through Local Government Reorganisation.

Local authorities with a transitional arrangement are listed in the commencement regulations with the date by which they must introduce food waste collections from households. These were applied where long-term waste disposal (mechanical biological treatment and energy from waste) contracts present a barrier to introducing separate food waste collections. All local authorities without a transitional arrangement should provide a food waste service for every household by 31 March 2026.

How her Department defines a partial closure of a Sixth Form College; and whether removal of A-Level provision constitutes a partial closure.

The arrangements for closing a standalone sixth form college are set out in the Dissolution of Further Education Corporations and Sixth Form College Corporations (Prescribed Bodies) Regulations 2012, and do not include partial closure.It is for the college to decide the provision offered, taking into account the local authority’s statutory duty to ensure sufficient provision for 16 to 18 year-olds and their learner demographic and needs. For school sixth forms, it is up to individual schools to decide which post-16 qualifications to offer in line with the 16 to 19 study programmes guidance.

What assessment she has made of the effectiveness of HMRC’s operational capacity and performance standards for processing R&D tax credit repayments.

The Government recognises the important role that research anddevelopment (R&D) plays in driving innovation and economic growth as well as the benefits it can bring for society. HMRC actively balances its compliance efforts with the need to ensure those who are eligible for relief receive it promptly. HMRC consistently meets its aim to process 85% of payable R&D tax credit claims within 40 days. HMRC exceeded this target in both 2023–2024 (92%) and 2024–2025 (90%). For the current financial year so far, HMRC has met its 85% processing target every month. The Government is committed to improving the administration of the reliefs, to make it easier and more reliable for legitimate claimants while continuing to protect taxpayer money from unacceptable levels of error and fraud in the system.

With reference to Action 15 of the National Cancer Plan, what steps his Department is taking to help ensure that patients in remote and rural areas with poor access to public transport are not disadvantaged in their ability to access specialist treatment.

The National Cancer Plan sets out how we will tackle unwarranted geographical variation head on and ensure that everyone has access to the best diagnostic and treatment services, no matter their postcode.We recognise that rural and coastal areas have been struggling for too long, which is why this plan is increasing the number of training places for cancer consultants in rural and coastal areas, particularly in areas where there are a high number of vacancies. This will ensure quality improvement in the trusts with the greatest needs and provide all patients with access to specialised cancer doctors.We will utilise data driven service planning tools, to support local systems to plan specialist care in a way that is accessible to everyone. It will take account of travel time and the impact on different groups who can experience disparities, such as older people, some ethnic groups, and those that live in rural and coastal areas.

What support his Department provides to the baking industry to decarbonise.

Businesses in the baking industry can benefit from the Climate Change Agreements scheme, which provides Climate Change Levy discounts of up to 92% in return for improved energy efficiency and reduced emissions. More broadly, our Clean Power by 2030 mission is working to reduce reliance on volatile fossil fuels and lower electricity costs for businesses. We are also continuing to develop policies to bring down electricity costs relative to gas and intend to consult on options to make electrification an economically rational choice for a wide range of businesses.In due course, we will also set out a clear plan for industrial decarbonisation to support a competitive low‑carbon industrial base and to ensure growth opportunities are realised alongside emissions reductions.

By what route installers can access funding under the extended ECO4 scheme.

Installers participate in the Energy Company Obligation (ECO4) and access funding only by delivering measures on behalf of obligated energy suppliers. ECO4 is not government‑funded, rather suppliers pay for installations and recover costs through their customers’ bills. To work under ECO4, installers must be TrustMark‑registered and comply with relevant standards for installing energy efficiency measures. Suppliers decide with which installers they contract.

Food and Rural Affairs, what steps she is taking to encourage food surplus redistribution in the baking industry.

We recognise the environmental, economic and social benefits of preventing food waste and redistributing surplus food to organisations who can use it. Redistribution is second only to prevention in Defra’s Food and Drink Waste Hierarchy, which includes the expectation that all businesses should have plans for redistribution in place if any surplus arises. We fund the groundbreaking UK Food and Drink Pact (formerly the Courtauld Commitment), a voluntary agreement with industry to tackle food waste. Through the Pact, Defra regularly engages a working group of industry and redistribution sector organisations to develop best practice on how to redistribute surplus quickly and safely and overcome the barriers to redistribution. We also fund the Food Waste Reduction Roadmap, which helps businesses to identify and measure their surplus and waste and take action to reduce it. We support this Target Measure Act approach as it enables food businesses to get more surplus to the redistribution sector.

Communities and Local Government, pursuant to the answer to Question 107848 on 27 January 2026, if he will publish (a) the list of attendees and (b) the minutes of his meeting with Norfolk County Council on 16 December 2025.

The meeting was attended by representatives from Norfolk and Suffolk County Councils: Cllr Matthew Hicks, Nicola Beach, Andrew Cook, Cllr Kay Mason Billig and Tom McCabe. My Department has no plans to publish the minutes of the meeting.

What safeguards are in place to ensure that parties appearing before the Social Security and Child Support Tribunal are informed of any material change in the nature of allegations made against them during proceedings: and what recourse is available when a change is not properly disclosed or explained.

The Social Security and Child Support (SSCS) Tribunal’s job is to establish if DWP’s decision was correct when it was originally made. As such, allegations are not part of the proceedings. DWP lapsing a decision, which is where the department finds in a claimant’s favour before their appeal is heard by a tribunal, is the only situation in which the DWP could be considered to make a material change to its understanding of the case during proceedings. This change can only be made in the claimant’s favour and would be notified in writing to the claimant with accompanying appeal rights.

Food and Rural Affairs, what steps she is taking with local authorities going through Local Government Reorganisation to ensure that food waste collections align with new boundaries.

Amended section 45A of the Environmental Protection Act 1990 requires local authorities in England to arrange for the separate collection of food waste from all households, at least once a week. All local authorities should provide a food waste service for every household by 31 March 2026, unless they have been given a transitional arrangement where long-term waste disposal (mechanical biological treatment and energy from waste) contracts present a barrier to introducing separate food waste collections. Affected local authorities are listed in the commencement regulations with the date by which they must introduce food waste collections from households. Defra will continue to engage with affected local authorities including on any potential impacts of local government reorganisation. During the local government reorganisation process, it is essential that councils continue to deliver their business-as-usual services and duties, including waste collection, which remain unchanged until reorganisation is complete. There is a suite of general continuity regulations for local government reorganisation made under the Local Government and Public Involvement in Health Act 2007 which ensure smooth transfer to new unitary councils. These general regulations provide transitional and supplementary arrangements, so that the councils can undertake specific functions to enable a successful move to the single tier of local government.

Communities and Local Government, if he will publish documents relating to his decision to postpone Norfolk county council elections.

I met all leaders of Devolution Priority Programme Areas on 11 December, where many areas raised concerns about their capacity to deliver local government reorganisation alongside local elections. I also met Norfolk County Council on 16 December where the same concerns were raised. A summary of the decision was provided through the Written Ministerial Statement of 22 January and the letter sent to council leaders, both of which are publicly available.

Communities and Local Government, on what dates his Department had discussions with Norfolk County Council on the cancellation of 2026 elections; and and if he will publish the minutes from those meetings.

I met all leaders of Devolution Priority Programme Areas on 11 December, where many areas raised concerns about their capacity to deliver local government reorganisation alongside local elections. I also met Norfolk County Council on 16 December where the same concerns were raised. A summary of the decision was provided through the Written Ministerial Statement of 22 January and the letter sent to council leaders, both of which are publicly available.

Food and Rural Affairs, what assessment she has made of the adequacy of capital funding provided to local authorities for the implementation of domestic food waste collections to meet the costs of depot expansion and redevelopment required to accommodate the service including vehicle parking, washing facilities, storage and staff welfare provision.

We have run an appeals process for the funding for weekly food waste collections, which has allowed local authorities to seek financial support in circumstances where their depot space needs to be modified. These are currently being considered, and the outcome will be communicated to local authorities in due course.

Food and Rural Affairs, what assessment her Department has made of the potential impact of inflation and supply chain pressures on capital costs for local authorities delivering domestic food waste collection services; and whether she plans to review funding allocations.

The cost modelling for the new burdens funding formula, which took place in 2023, took inflation into account by conducting market research on the most recent industry prices on all aspects being funded. WRAP (the Waste and Resources Action Programme) provided us with unit price assumptions, regularly review those and use their network to inform projections on how inflationary pressure may impact further prices. We are aware of concerns about pressure on supply chains for vehicles and containers and are engaging with key stakeholders across the sector and welcome input to help us understand the challenges and ensure successful delivery. Additionally, we are working with WRAP to scope interventions to address bottlenecks in supply chains.

Whether he plans to introduce interim mitigations for families potentially affected by the outcome of the Parental Leave and Pay Review.

The Parental Leave and Pay Review is designed to build on our evidence base, assess how well the current system is working and identify where there may be opportunities for improvement. The Review will conclude in early 2027 and the Government will outline next steps for taking any reforms forward to implementation.