Written questions by Slade.

If she will take steps to uprate the mileage rate that can be claimed for tax purposes.

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes. Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported. As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.

What assessment she has made with Cabinet colleagues of the potential impact of the decision to make inheritance tax applicable to private businesses on (a) SME owners, (b) employees and (c) tax revenues.

The reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. The Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992 when the rate of relief was a maximum of 50 per cent on all agricultural and business assets, including the first £2.5 million. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The reforms announced by the Government are expected to result in up to 185 estates claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. This means around 85 per cent of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax. Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This means just over 80 per cent of such estates making claims are forecast to not pay any more inheritance tax. A tax information and impact note has been published, which sets out the reforms are not expected to have a significant macroeconomic impact. This is available at www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-changes.

What assessment he has made of the potential merits of introducing the gluten-free subsidy card scheme operating in Wales across England.

No assessment has been made of the potential merits of introducing the gluten-free (GF) subsidy card scheme used in Wales across England.In the UK, health is a largely devolved matter and local health arrangements such as the Welsh GF subsidy card are a matter for the devolved administrations. The devolved nations make their own decisions on GF prescription and other charges and may choose to spend proportionately more of their budget on the provision of gluten free food against other competing priorities.The national prescribing position in England is that gluten-free bread and mixes can be provided to coeliac patients on National Health Service prescription and a wide range of these items are listed in Part XV of the Drug Tariff. However, local Integrated Care Boards (ICBs) can restrict or end the prescribing of GF food locally. ICBs are autonomous bodies and as such they retain the right to make prescribing policies that meet the needs of their local population within their allocated resource.Targeted financial support schemes have been shown to introduce additional complexity for patients and the NHS. Similar schemes piloted at a local level for gluten free food were discontinued due to lack of patient engagement and the administrative burden involved.

If she will consider establishing a grace period following the full enforcement of Electronic Travel Authorisation checks for children living abroad who hold dual citizenship having inherited British citizenship from a parent who do not have British passports and have pre-booked visits to the UK in the next three months.

We have been clear on the requirement for dual British citizens, including children and families, to travel with a valid British passport or Certificate of Entitlement. Dual British citizens should prove their permission to travel and enter the UK with a valid British passport or a passport containing a Certificate of Entitlement (CoE) to the right of abode. We have published an ETA guide for dual nationals on gov.uk, including at: https://www.gov.uk/guidance/electronic-travel-authorisation-eta-guide-for-dual-citizens . There is also guidance on GOV.UK to help people determine whether they or their family members qualify for British citizenship at: https://www.gov.uk/check-british-citizenship.

Communities and Local Government, pursuant to the answer of 24 July 2025 to Question 69040 on Park Homes: Sales, what his proposed timeline is for reviewing the 10% commission on the sale of park homes.

I refer the hon. Member to the answer given to Question UIN 69040 on 24 July 2025.

Whether she has plans to make it a requirement for cyclists to wear high visibility attire when cycling on public roads.

There are no plans to make it a requirement for cyclists to wear high visibility clothing when cycling. However, cyclists should ensure that they can be clearly seen by other road users, both for their own safety and for that of others. This is in line with Rule 59 of The Highway Code which recommends that people who cycle should wear light-coloured or fluorescent clothing to help other road users to see them in daylight and poor light, with reflective clothing and/or accessories in the dark.

What assessment he has made of the potential impact of the removal of ringfenced funding for maternity services on (a) numbers of NHS midwives, (b) maternal safety and (c) infant safety.

The Government has instructed the National Health Service to improve maternity services, as part of a drive to improve quality, as a priority in the Medium‑Term Planning Framework.While the ring-fenced funding for maternity services has been removed, the same level of funding is being delivered. This is to allow local healthcare system leaders more autonomy to meet the needs of their local population. The Government will continue to monitor integrated care board investment in maternity services.

If he will take steps to issue neighbourhood health guidelines for maternal services.

While there are currently no plans to issues guidelines specifically for maternal services, we are developing guidance to provide greater clarity and consistency for systems in developing and scaling neighbourhood health.We expect neighbourhood teams and services to be designed in a way that reflects the specific needs of local populations, and involve National Health Service, local authority, and voluntary sector services.

Whether she has made an assessment with Cabinet colleagues of the potential impact of interest rates on student loans on graduates’ likelihood of becoming home owners.

Interest rates do not impact monthly repayments made by student loan borrowers as repayments are linked to income, not to the amount borrowed or interest applied. If a borrower is earning above the repayment threshold, repayments are made at a constant rate of 9%. This rate strikes a balance between affordability for graduates and fairness to taxpayers. For example, someone earning £30,000 will repay around £4 per month in the 2026/27 financial year under the repayment threshold of £29,385.Those earning below the earnings threshold do not make repayments. Any outstanding loan including interest built up, is cancelled at the end of the loan term with no detriment to the borrower, and debt is never passed on to family members or descendants.Having an outstanding student loan is not a barrier to accessing a mortgage, however regular student loan repayments will be considered alongside other living costs as part of the affordability check for mortgage applications.

Whether she has plans to review the commencement date of interest accruing on student loans.

We inherited the student loans system, including Plan 2, which was devised by the previous government. Threshold freezes have been introduced to protect taxpayers and students now, alongside future generations of learners and workers.Borrowers on Plan 5 student loans only accrue interest at Retail Price Index, currently 3.2%. This means graduates will not repay more than they borrow in real terms.Interest accrues on loan balances from the first day the loan is paid to the learning provider, and/or to the student, until the loan has been repaid in full or cancelled. Interest rates do not impact monthly repayments made by borrowers.

What steps her Department is planning to take to assess the potential impact of the removal of the wear and tear allowance within Making Tax Digital on the (a) sustainability of the childminding sector and (b) availability of childcare for local families.

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Pursuant to the Answer of 4 February 2026 to Question 109011 on Kidney Diseases: Health Services, when he plans to bring forward a Modern Service Framework for kidney disease.

The Government will consider long-term conditions for future waves of modern service frameworks (MSFs). The criteria for determining other conditions for future MSFs will be based on where there is potential for rapid and significant improvements in the quality of care and productivity. After the initial wave of MSFs is complete, the National Quality Board will determine the conditions to prioritise for new MSFs as part of its work programme.

Food and Rural Affairs, whether she has made an assessment of the potential merits of amending existing legislation to prohibit stag hunting with hounds.

The department has made no assessment of the potential merits of amending existing legislation to prohibit stag hunting with hounds.

Food and Rural Affairs, what assessment her Department has made of the potential impact of the use of exemptions in the Hunting Act 2004 for stag hunting on stag population numbers in the South West.

The department has made no assessment of the potential impact of the use of exemptions in the Hunting Act 2004 for stag hunting on stag population numbers in the South West.

Whether she plans to increase funding for police forces that is ring-fenced for (a) drivers' road safety education and (b) the enforcement of traffic laws.

This Government takes road safety extremely seriously and is committed to ensuring police forces are supported and have the resources they need ensure road safety and reduce the numbers of those killed and injured on our roads, as well as tackling behaviours that make our roads less safe.Total funding to police forces in 2026-27 will be up to £18.4 billion, an increase of up to £796 million compared to the 2025-26 police funding settlement.The police are operationally independent, and it is a matter for Police and Crime Commissioners and Chief Officers to determine how to best to use their available resources, including for road safety on enforcement of traffic laws, taking into account local known problems and priorities.The Department for Transport continues to run the THINK! Campaign which offers a suite of road safety teaching resources for children (used by teaching intermediaries) and aims to educate young drivers (working alongside police and local authorities). THINK! also delivers paid campaigns aimed at high-risk groups (primarily men aged 17-24), and targets priority issues such as drink driving and speeding. The government will continue to encourage safer road user behaviours via THINK!.

Whether he plans to establish new statutory action standards for the use of PFAS and POPs for fire-resistant purposes in furniture (a) manufactured and (b) sold in the UK.

The Government does not have plans to establish new standards for the use of chemicals in furniture manufactured or sold in the UK. The policy paper the fire safety of domestic upholstered furniture, published in January 2025, sets out our plans to reform the Furnishings (Fire) (Safety) Regulations 1988 with the aim of maintaining a high level of fire safety while facilitating a reduction in chemical flame-retardant use.Any chemicals used in the manufacture of furniture placed on the UK market must comply with all relevant UK chemicals legislation, including UK REACH and the Stockholm Convention on Persistent Organic Pollutants.

Pursuant to the Answer of 27 October 2025 to Question 82544 on Respiratory System: Health Services, if he will outline a timeline he expects to bring forward a Modern Service Framework for respiratory health.

Modern service frameworks (MSFs) will define an aspirational, long-term outcome goal for a major condition and then identify the best evidenced interventions and the support for delivery. Early priorities will include cardiovascular disease, severe mental illness, and the first ever service framework for frailty and dementia.The Government will consider other long-term conditions for future waves of MSFs, including respiratory conditions. The criteria for determining other conditions for future MSFs will be based on where there is potential for rapid and significant improvements in the quality of care and productivity. After the initial wave of MSFs is complete, the National Quality Board will determine the conditions to prioritise for new MSFs as part of its work programme.

With reference to the Road Safety Strategy published on 7 January, whether her Department has made an assessment of the effectiveness of existing road safety programmes delivered by (a) Police and (b) Fire services.

We welcome road safety programmes which are evidence led and contribute to improving road safety. The Department has previously funded the RAC Foundation Pre-driver Theatre and Workshop Education Research project, which ran from September 2019 to March 2023. Amongst the conclusions, the report suggests using “shock and tell” tactics and “threat” and “fear” appeals to teach the risks associated with driving does little to improve safety and may be counterproductive. I encourage all those who deliver road safety programmes to avoid this approach. As part of the Road Safety Strategy, we have committed to publishing national guidance on the development and delivery of road safety education, training and publicity. Alongside this, the government will publish a manual to support the implementation of a Lifelong Learning approach for road safety. Bikeability, the government owned cycle training programme, is funded by Active Travel England in schools across England. Up to £30m was allocated to the programme for 2025/26 and funding for the forthcoming 3-year period is due to be announced shortly. Almost 6 million children have received Bikeability cycle training since 2007, with 500,000 children booking onto training in 2024/25. The Bikeability Trust manages the programme across England and provides support and guidance to local authorities, training providers and schools in order to maximise the reach of the programme. Primary and secondary schools are free to teach about road safety awareness as part of their duty to provide a broad and balanced curriculum, and many do so through their personal, social, health and economic education (PSHE) provision alongside the statutory relationships, sex and health education (RSHE) content. The updated RSHE guidance, published in July 2025, has a new section on personal safety which includes how to recognise risk and keep safe around roads. This can also include teaching about general road safety when using bikes in different situations. Schools can draw on resources available from many providers including, the Department’s THINK! campaign. We will continue to look at how we best evolve the THINK! campaign in line with the Road Safety Strategy, but resources currently include interactive games, printable activity sheets, and lesson plans tailored to different age groups from primary school aged children all the way up to secondary school and learner drivers. These materials are regularly shared on THINK!’s social media channels and distributed to schools and educators via newsletters and partnerships with organisations such as the Department for Education.

With reference to the Road Safety Strategy published on 7 January, if she will make an assessment of the potential merits of introducing (a) road safety and (b) Bikeability into the national curriculum for both (i) primary and (ii) secondary school children, as part of the Lifelong Learning for Road Users.

We welcome road safety programmes which are evidence led and contribute to improving road safety. The Department has previously funded the RAC Foundation Pre-driver Theatre and Workshop Education Research project, which ran from September 2019 to March 2023. Amongst the conclusions, the report suggests using “shock and tell” tactics and “threat” and “fear” appeals to teach the risks associated with driving does little to improve safety and may be counterproductive. I encourage all those who deliver road safety programmes to avoid this approach. As part of the Road Safety Strategy, we have committed to publishing national guidance on the development and delivery of road safety education, training and publicity. Alongside this, the government will publish a manual to support the implementation of a Lifelong Learning approach for road safety. Bikeability, the government owned cycle training programme, is funded by Active Travel England in schools across England. Up to £30m was allocated to the programme for 2025/26 and funding for the forthcoming 3-year period is due to be announced shortly. Almost 6 million children have received Bikeability cycle training since 2007, with 500,000 children booking onto training in 2024/25. The Bikeability Trust manages the programme across England and provides support and guidance to local authorities, training providers and schools in order to maximise the reach of the programme. Primary and secondary schools are free to teach about road safety awareness as part of their duty to provide a broad and balanced curriculum, and many do so through their personal, social, health and economic education (PSHE) provision alongside the statutory relationships, sex and health education (RSHE) content. The updated RSHE guidance, published in July 2025, has a new section on personal safety which includes how to recognise risk and keep safe around roads. This can also include teaching about general road safety when using bikes in different situations. Schools can draw on resources available from many providers including, the Department’s THINK! campaign. We will continue to look at how we best evolve the THINK! campaign in line with the Road Safety Strategy, but resources currently include interactive games, printable activity sheets, and lesson plans tailored to different age groups from primary school aged children all the way up to secondary school and learner drivers. These materials are regularly shared on THINK!’s social media channels and distributed to schools and educators via newsletters and partnerships with organisations such as the Department for Education.

Pursuant to the Answer of 5 January 2026 to Question 100508 on Animal Breeding, what assessment she has made of the potential consequences of not holding data on the number of animals in Great Britain who were bred for, but not used in, scientific procedures.

The Home Office is currently reviewing the potential merits of recording and reporting the number of animals that were bred for, but not used, in scientific procedures.