Written questions by Morrison.

What the average length of time (b) for the Department to respond to HMRC complaints and (b) that a constituent was waiting for a response to their complaint was in each of the last 5 years.

Awaiting answer.

What steps the Government is taking to ensure that the activities of overseas financial market participants in UK equity markets support the Government's objectives for UK business investment and economic growth.

Awaiting answer.

What assessment her Department has made of the level of use of subsidiary structures by overseas fund managers to hold short positions in UK-listed companies; and what assessment her Department has made of the adequacy of FCA oversight over the ownership of such positions.

Awaiting answer.

What assessment her Department has made in the level of short-selling activity in UK-listed companies; and what steps the Financial Conduct Authority is taking to monitor the potential impact of short positions held by overseas fund managers on UK equity markets.

Awaiting answer.

If she will make an assessment of the potential merits of easing taxes for elderly residents who are privately funding their care home place.

There are a wide range of factors to take into consideration when introducing a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and the cost.Tax reliefs are typically of greatest benefit to those paying higher rates of tax. Furthermore, new reliefs also add complexity to the tax system and are likely to result in similar calls for reliefs on other forms of personal expenditure or income, which others may argue are equally deserving.To support social care authorities to deliver key services, in light of pressures, the Government is making available up to £3.7 billion of additional funding for social care authorities in 2025/26, which includes a £880 million increase in the Social Care Grant. This is part of an overall increase to local Government spending power of 6.8% in cash terms.Moreover, the Government is making available around £4.6 billion of additional funding for adult social care in 2028/29 compared to 2025/26, to support the sector to improve adult social care.The Government recognises the significant challenges facing the adult social care system and is committed to transforming the sector and supporting the care workforce. Baroness Louise Casey is leading an independent commission to build consensus on reform. The first phase will report in 2026 and will focus on how to make the most of existing resources.

Whether she has made an assessment of the adequacy of the Valuation Office Agency's responses to Member's correspondence, including on matters of confidentiality.

The Valuation Office Agency is committed to protecting taxpayer confidentiality in line with its duty under the Commissioners for Revenue and Customs Act 2005.

What steps she is taking to ensure transparency in the work of the VOA.

The Valuation Office Agency publishes valuation information for transparency while ensuring the protection of taxpayer confidentiality in line with its duty under the Commissioners for Revenue and Customs Act 2005. The VOA published draft valuations from the 2026 Revaluation of Business Rates alongside Autumn Budget, so ratepayers can see the Rateable Values on which their bills will be based from 1 April 2026. To increase transparency, VOA also provided customers with information on comparable properties to help them understand how their rateable value has been determined.

What steps she is taking maximise the public sharing of evidence on which assertions by the VOA are made; and how the VOA's duty to taxpayer confidentiality will be used when responding to queries.

The Valuation Office Agency publishes valuation information for transparency while ensuring the protection of taxpayer confidentiality in line with its duty under the Commissioners for Revenue and Customs Act 2005. The VOA published draft valuations from the 2026 Revaluation of Business Rates alongside Autumn Budget, so ratepayers can see the Rateable Values on which their bills will be based from 1 April 2026. To increase transparency, VOA also provided customers with information on comparable properties to help them understand how their rateable value has been determined.

What recent assessment she has made of support for pubs and breweries in light of the 40% business rates relief reducing in the same period as the VOA rate revaluation.

I refer the hon. Members to the answer given to UIN 101363.

What assessment she has made of the potential impact of the £100,000 eligibility threshold for tax free childcare on families affected by that provision.

The £100,000 adjusted net income threshold for Tax-Free Childcare was set to align with Income Tax boundaries and ensure clarity for parents. The vast majority of parents earn below the threshold.The cap applies per individual rather than per household, reflecting the structure of the tax system and preventing incentives for the lower earner to reduce their income (for example by working fewer hours) to qualify.

Whether she has considered increasing the cap on house prices from £250,000 for Help to Buy ISAs outside of London, in the context of increases in house prices nationally.

This Government is committed to helping first time buyers own their own home, and will do this by building 1.5 million more homes.The Government keeps savings policy under review, any changes of this kind would be made at a relevant fiscal event.

What assessment she has made of the adequacy of the Council Tax banding appeals process conducted by the Valuation Office Agency.

The Council Tax banding appeals process is governed by the statutory requirements set out in the Local Government Finance Act 1992 and secondary legislation. In England, primarily the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 and the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009. In Wales, primarily the Council Tax (Alteration of Lists and Appeals) Regulations 1993 and the Valuation Tribunal for Wales Regulations 2010. Responsibility for administering the appeals process sits with the Valuation Tribunal for England and the Valuation Tribunal for Wales.

What discussions her Department has had on the potential impact of its forthcoming legislation on umbrella companies which engage temporary staff with the (a) NHS, (b) construction sector and (c) healthcare sector.

The government is introducing legislation to close the tax gap by making recruitment agencies that use umbrella companies legally responsible for accounting for PAYE on workers’ pay. This measure is expected to protect around £2.8 billion of tax revenue from being lost to umbrella company non-compliance across the scorecard period to 2029-30. In relation to this measure, officials have engaged extensively with the representatives of the recruitment industry that provide temporary workers to these sectors and will continue to do so. The government will set out full details of how this measure will operate, alongside draft legislation, later this year. As well as a consultation period, the government will support businesses as they prepare for the implementation of this measure by engaging with stakeholders before legislation is introduced into Parliament and publishing technical guidance for businesses that will be affected by it.

Whether she plans to maintain the current residence nil rate inheritance tax band of £175,000.

I refer the Honourable Member to the answer given to UIN 44920.

What discussions she has had with recruitment agencies on compliance with their new responsibilities in relation to umbrella company legislation by April 2026.

The government is introducing legislation to close the tax gap and make the tax system fairer by making recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. As set out at Autumn Budget 2024, this is expected to protect around £2.8 billion from being lost to umbrella company non-compliance across the scorecard period to 2029-30. Officials have engaged extensively with representatives of the recruitment industry in relation to this measure and will continue to do so. The government will set out full details of how this measure will operate, alongside draft legislation, later this year. The government will engage with stakeholders to ensure that they have the opportunity to provide feedback before legislation is introduced into Parliament. The government is committed to supporting businesses to prepare for the implementation of this measure and, to this end, will publish technical guidance for businesses that will be affected by it.

Whether she has made an assessment of the potential merits of introducing an additional allowance for divorced persons before inheritance tax is payable by their next of kin.

The estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. The residence nil-rate band is a further £175,000 and it is available to those passing on a qualifying residence on death to their direct descendants, such as children or grandchildren. This means qualifying estates, whether or not the deceased was married or single at the time of death, can pass on up to £500,000 in these circumstances.A surviving spouse or civil partner is able to pass on up to £1 million in certain circumstances if the estate of the first spouse or civil partner did not use any of their nil-rate band or residence nil-rate band. This could be because all the assets were left to the surviving spouse or civil partner, and the exemption for transfers between spouses and civil partners applied.Any unused nil-rate band or residence nil-rate band is not transferable between other individuals. However, the rules for all individuals mean that two divorced individuals can still pass on up to £500,000 each, and so up to £1 million in total, to their children without an inheritance tax liability because of these nil-rate bands.

What steps her Department is taking to help ensure that umbrella companies operating in the UK temporary labour market are adequately transparent about (a) workers' pay, (b) wage deductions and (c) statutory entitlements.

I refer the hon. Member for Cheadle to the answer of 1 May 2025 to Questions 47914 and 47915.

What steps her Department is taking to help ensure that umbrella companies correctly (a) deduct and (b) remit (i) Income Tax and (ii) National Insurance contributions on behalf of temporary workers.

I refer the hon. Member for Cheadle to the answer of 1 May 2025 to Questions 47914 and 47915.

What steps her Department is taking to help ensure that umbrella companies in the temporary labour market comply with tax legislation on (a) the proper (i) deduction and (ii) reporting of (A) income tax and (B) National Insurance contributions for temporary workers and (b) other matters.

The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for Pay As You Earn on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year. HMRC recently launched a comprehensive guidance tool, ‘work out pay from an umbrella company’, that agencies and umbrella company workers can use to better understand umbrella company pay and ensure tax compliance. The tool automatically flags discrepancies between submitted payslip information and calculated estimates that could indicate hidden deductions or tax avoidance. Earlier this month, HMRC published guidance with examples of how umbrella companies can demonstrate good practice. This guidance aims to raise standards across the umbrella company sector, creating a fairer market and helping workers and businesses understand what good practice looks like. This guidance can be found online at www.gov.uk/guidance/examples-of-good-practice-for-umbrella-companies-in-the-temporary-labour-market. The measures in the Employment Rights Bill will bring the activities of umbrella companies in scope for future regulation to ensure individuals working through them can access the rights they are legally entitled to and can receive greater transparency in the terms of their employment.

Whether her Department plans to take steps to help (a) improve transparency within the umbrella company sector and (b) ensure workers are not subject to (i) excessive fees and (ii) improper tax arrangements.

The Government is committed to closing the tax gap and making the tax system fairer by ensuring temporary workers are protected from large, unexpected tax bills caused by unscrupulous behaviour from non-compliant umbrella companies. That is why the Chancellor announced in her Autumn Budget that the Government will introduce legislation to make recruitment agencies using umbrella companies legally responsible for accounting for Pay As You Earn on workers’ pay. The Government set out the expected Exchequer impacts of this measure at the Budget. The Government will publish a full Tax Impact and Information Note later this year. HMRC recently launched a comprehensive guidance tool, ‘work out pay from an umbrella company’, that agencies and umbrella company workers can use to better understand umbrella company pay and ensure tax compliance. The tool automatically flags discrepancies between submitted payslip information and calculated estimates that could indicate hidden deductions or tax avoidance. Earlier this month, HMRC published guidance with examples of how umbrella companies can demonstrate good practice. This guidance aims to raise standards across the umbrella company sector, creating a fairer market and helping workers and businesses understand what good practice looks like. This guidance can be found online at www.gov.uk/guidance/examples-of-good-practice-for-umbrella-companies-in-the-temporary-labour-market. The measures in the Employment Rights Bill will bring the activities of umbrella companies in scope for future regulation to ensure individuals working through them can access the rights they are legally entitled to and can receive greater transparency in the terms of their employment.