Written questions by Morton.

What assessment she has made of the potential impact of introducing a 3p-per-mile charge for electric cars and 1.5p for plug-in hybrids on low-income households, the environment, society and the economy.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. The Government has set out estimated impacts on household incomes from tax, welfare and public service spending decisions taken at Budget 2025, including eVED. These impacts are available at GOV.UK: https://assets.publishing.service.gov.uk/media/69269c6222424e25e6bc31bb/Impact_on_households.pdf The Government has also set out Exchequer and behavioural impacts from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf

Communities and Local Government, whether car parks, roads and other hardstanding in urban areas are brownfield land.

The revised National Planning Policy Framework (NPPF) published on 12 December 2024 broadened the definition of brownfield land, set a strengthened expectation that applications on brownfield land will be approved, and made clear that plans should promote an uplift in density in urban areas. The definition in question can be found in the NPPF glossary on gov.uk here.

Communities and Local Government, whether potential housing development on (i) supermarkets with car parks, (ii) edge of town retail parks, (iii) train station car parks and (iv) former industrial sites where more than 25% of each site is made up of hardstanding are brownfield.

The revised National Planning Policy Framework (NPPF) published on 12 December 2024 broadened the definition of brownfield land, set a strengthened expectation that applications on brownfield land will be approved, and made clear that plans should promote an uplift in density in urban areas. The definition in question can be found in the NPPF glossary on gov.uk here.

Communities and Local Government, for what reason a (a) supermarket with a car park and (b) former industrial site where more than 25% of the site is hardstanding is not considered previously developed land under regulation 21 of the Building Safety Levy (England) Regulations 2025.

Works on previously developed sites will be charged at the 50% discount rate for the Building Safety Levy. This is because of the higher costs of developing a previously developed/ brownfield site, and the greater risk that these projects become unviable. As set out in our response to technical consultation, we have implemented a definition of “Previously Developed Sites” in the Building Safety Levy regulations which draws on the definition of “Previously Developed Land” set out in the National Planning Policy Framework (NPPF). Appropriate amendments have been made to reflect that the NPPF definition is primarily designed to inform planning policy whereas the Building Safety Levy definition is used in regulations to apply a tax discount. We recognise the issues highlighted, and we are considering whether the approach in regulations could be more closely aligned with the NPPF, while maintaining the level of precision required for a taxation system.

How many people will move into higher tax bands due to the freezing of income tax and National Insurance thresholds for three years; and estimate she has made of the revenue raised through these measures.

The number of people forecast to pay tax by marginal rate can be found in Table 3.19 in the OBR’s November 2025 Economic and fiscal outlook – detailed forecast tables: receipts, linked below: https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1764165511 The estimated revenue from maintaining the personal income tax and equivalent national insurance thresholds at current levels for a further three years until April 2031 can be found in Table 4.1, policy 46 in HMT’s Budget 2025 document, linked below: Budget 2025 document - GOV.UK

Communities and Local Government, what assessment his Department has made of the potential impact of excluding car parks, roads and other forms of hardstanding from the definition of Previously Developed Land under regulation 21 of the Building Safety Levy (England) Regulations 2025 on housing viability.

Works on previously developed sites will be charged at the 50% discount rate for the Building Safety Levy. This is because of the higher costs of developing a previously developed/ brownfield site, and the greater risk that these projects become unviable. As set out in our response to technical consultation, we have implemented a definition of “Previously Developed Sites” in the Building Safety Levy regulations which draws on the definition of “Previously Developed Land” set out in the National Planning Policy Framework (NPPF). Appropriate amendments have been made to reflect that the NPPF definition is primarily designed to inform planning policy whereas the Building Safety Levy definition is used in regulations to apply a tax discount. We recognise the issues highlighted, and we are considering whether the approach in regulations could be more closely aligned with the NPPF, while maintaining the level of precision required for a taxation system.

Communities and Local Government, for what reason the Building Safety Levy (England) Regulations 2025 introduced a new definition of Previously Developed land.

Works on previously developed sites will be charged at the 50% discount rate for the Building Safety Levy. This is because of the higher costs of developing a previously developed/ brownfield site, and the greater risk that these projects become unviable. As set out in our response to technical consultation, we have implemented a definition of “Previously Developed Sites” in the Building Safety Levy regulations which draws on the definition of “Previously Developed Land” set out in the National Planning Policy Framework (NPPF). Appropriate amendments have been made to reflect that the NPPF definition is primarily designed to inform planning policy whereas the Building Safety Levy definition is used in regulations to apply a tax discount. We recognise the issues highlighted, and we are considering whether the approach in regulations could be more closely aligned with the NPPF, while maintaining the level of precision required for a taxation system.

What analysis her Department has carried out of the potential macro-economic effects (on investment, business growth, rental markets, and savings behaviour) of raising dividend, property and savings income tax rates by two percentage points as part of the 2025 Autumn Budget.

Economic forecasts, including assessments of the impact of policy decisions, are the responsibility of the independent Office for Budget Responsibility (OBR). The OBR publishes its forecast in the Economic and Fiscal Outlook (EFO). The OBR’s latest EFO can be found here: Economic and fiscal outlook – November 2025 - Office for Budget Responsibility. The OBR does not expect a material impact on economy-wide growth, investment, or savings behaviour as a result of Budget 2025 tax changes.

What assessment she has made of the potential impact of the level of taxation as a result of the Autumn Budget 2025 on the economy.

HM Treasury does not publish forecasts of the economy. Forecasts, including assessments of the impact of policy decisions, are the responsibility of the independent Office for Budget Responsibility (OBR). The OBR publishes its forecast in the Economic and Fiscal Outlook (EFO). The OBR’s latest EFO can be found here: Economic and fiscal outlook – November 2025 - Office for Budget Responsibility.  The OBR does not expect a material impact on economy-wide growth as a result of Budget 2025 tax changes.

What estimate she has made of the average increase in annual tax paid by households earning between £25,000 and £50,000 following the Autumn Budget 2025.

HM Treasury’s ‘Impact on households’ publication, produced alongside Budget 2025, shows that the impact of government tax, welfare and public service spending decisions from Autumn Budget 2024 onwards are progressive and benefit households in the lowest income deciles the most, on average, with increases in tax concentrated on the highest income households. On average, all but the richest 10% of households will benefit from policy decisions in 2028-29.

What steps her Department is taking to ensure that additional capital funding for roads, rail and bus networks announced in the Budget is allocated fairly across the West Midlands, including to areas across Aldridge-Brownhills which do not benefit from major rail interchanges or tram extensions.

The West Midlands Combined Authority will receive almost £2.4bn in Transport for City Region (TCR) funding up to 31/32. Enabling Mayors in recipient areas to deliver schemes that align with local priorities, the TCR programme provides unprecedented, multi-year, consolidated funding settlements to enhance the local transport networks of some of England’s largest city regions, including investment in public and sustainable transport infrastructure, to help to drive growth and productivity. It is for the Combined Authority to determine how this funding is allocated across the city region in line with local priorities.

What assessment she has made of the adequacy of electric vehicle charging infrastructure in the West Midlands; and whether she plans to provide additional support for installing public EV chargers across Aldridge-Brownhills constituency.

The Government is committed to accelerating the roll-out of charging infrastructure so that everyone, no matter where they live or work, can make the transition to an electric vehicle (EV). As of 1st October 2025 there were 7,661 public charging devices in the West Midlands, equating to 127 devices per 100,000 of the population. There were 31 public charging devices in the Aldrige-Brownhills constituency at the same period. The West Midlands Combined Authority (WMCA), which includes Aldridge-Brownhills constituency, has been allocated £16.6 million capital and resource funding as part of the Local EV Infrastructure (LEVI) Fund, to transform the availability of EV charging for drivers without off-street parking in the area. The WMCA has also been allocated £1,531,000 through the Electric Vehicles Pavement Channels Grant.

Communities and Local Government, what assessment he has made of the potential impact on West Midlands local authorities of the Government’s decision in the Autumn Budget to transfer full responsibility for funding Special Educational Needs and Disabilities (SEND) provision to central government from 2028-29; and whether his Department has modelled the financial implications for Walsall Council, in particular the treatment of existing Dedicated Schools Grant (DSG) deficits.

At Autmn Budget 2025, the government clarified that ambitious Special Educational Needs and Disabilities (SEND) reform plans will be set out early in the new year and that funding for SEND will be managed within the government’s overall departmental spending limits from 2028-29. Therefore, we do not expect local authorities to need to fund future SEND costs from general funds, once the Dedicated Schools Grant (DSG) Statutory Override ends at the end of 2027-28.We recognise that local authorities are continuing to face significant pressure from the impact of historic and accruing DSG deficits on their accounts. The Ministry of Housing, Communities and Local Government engages regularly with local authorities and the Chartered Institute of Public Finance and Accountancy on the impact of the deficits and the extent to which they are expected to grow. We will set out further details on our plans to support local authorities with their historic and accruing deficits through the upcoming Local Government Finance Settlement.

What modelling she has undertaken on applying National Insurance to salary-sacrificed pension contributions above £2,000; and whether she has made an assessment of the potential impact of that measure on pension contributions among middle-income workers.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

What assessment she has made of the impact of the Budget’s roads funding announcements on tackling congestion hotspots in Aldridge-Brownhills, including the A452, A461, Chester Road, Walsall Wood Road and Brownhills High Street; and whether additional funding will be made available to local authorities to deliver small-scale but high-impact junction and safety improvements.

Tackling congestion hotspots on local roads is a matter for local highway authorities. The roads in question are the responsibility of Walsall Council, which is part of the West Midlands Combined Authority (WMCA). WMCA is in receipt of £1.05bn of City Region Sustainable Transport Settlements (CRSTS) funding for the period 2022/23 to 2026/27, and this Government has allocated £2.4bn of Transport for City Regions (TCR) funding to the region for the period up until 2031/32. It is for the combined authority to determine how this funding is allocated across the city region in line with its local priorities.The Government has also committed over £2 billion annually by 2029/30 for local authorities to repair and renew their roads and fix potholes – doubling funding since coming into office. For the first time, we have confirmed funding allocations for four years, enabling local authorities to plan ahead with certainty, move away from expensive, short-term repairs, and instead invest in proactive and preventative maintenance. As a result of this, WMCA are eligible to receive an additional £9 million in 2026/27.

Communities and Local Government, if he will publish any impact assessments on the potential displacement of visitors away from levy-charging areas of the West Midlands to neighbouring counties without such charges, and what analysis has been undertaken of the risks to the region’s smaller hospitality-based high streets.

The impacts of the overnight visitor levy will be determined by local decisions. Mayors will need to decide whether to implement a levy, subject to a local consultation on specific proposals. This consultation will inform their decisions regarding whether and how a levy will be applied, and how any revenue is invested in their region.The Government is consulting on the design and scope of the visitor levy and welcomes views from businesses, local authorities, and the public. The consultation runs until 18 February.

Communities and Local Government, what assessment he has made of the impact of granting the Mayor of the West Midlands Combined Authority powers to levy a mandatory charge on overnight stays on smaller visitor economies such as Aldridge-Brownhills, Walsall and surrounding parts of the West Midlands that do not benefit from the international tourism profile of Birmingham city centre.

The impacts of the overnight visitor levy will be determined by local decisions. Mayors will need to decide whether to implement a levy, subject to a local consultation on specific proposals. This consultation will inform their decisions regarding whether and how a levy will be applied, and how any revenue is invested in their region.The Government is consulting on the design and scope of the visitor levy and welcomes views from businesses, local authorities, and the public. The consultation runs until 18 February.

Communities and Local Government, whether local authorities will be required to repay accumulated DSG deficits before 2028-29, or whether such deficits will be written off as part of the transition to central government funding of SEND provision.

At Autmn Budget 2025, the government clarified that ambitious Special Educational Needs and Disabilities (SEND) reform plans will be set out early in the new year and that funding for SEND will be managed within the government’s overall departmental spending limits from 2028-29. Therefore, we do not expect local authorities to need to fund future SEND costs from general funds, once the Dedicated Schools Grant (DSG) Statutory Override ends at the end of 2027-28.We recognise that local authorities are continuing to face significant pressure from the impact of historic and accruing DSG deficits on their accounts. The Ministry of Housing, Communities and Local Government engages regularly with local authorities and the Chartered Institute of Public Finance and Accountancy on the impact of the deficits and the extent to which they are expected to grow. We will set out further details on our plans to support local authorities with their historic and accruing deficits through the upcoming Local Government Finance Settlement.

Whether she has made an estimate of the number and demographic profile of savers impacted by the reduction in the annual cash ISA allowance; and whether she plans to introduce alternative saving and investment incentives.

ISAs incentivise saving and investment by providing generous tax advantages to individual taxpayers. Individuals can save up to £20,000 into an ISA each year, and any savings income received within an ISA is tax free. In addition, due to the Personal Savings Allowance and the Starting Rate for Savings, in 2025-26 around 85 per cent of people with savings income will pay no tax on that income.This policy will affect those aged under 65 from April 2027, but the overall Individual Savings Accounts (ISAs) limit will remain at £20,000 for all savers when the annual Cash ISA limit is set at £12,000. Savers can still use stocks and shares ISAs beyond the £12,000 up to £20,000. It will not affect existing cash ISA savings.A policy costing note for the package of measures was published alongside the Budget, including the changes to the ISA regime. Following a technical consultation, new ISA regulations will be laid, and a Tax Impact and Information Note will be published in the spring.After around 800,000 savers aged 65 and above are carved-out, these changes will affect around 16% of Cash ISA subscribers, and around 12% of all ISA subscribers. This means around 1.3 million people are impacted by these changes.

What assessment she has made of the potential impact of applying National Insurance to salary-sacrificed pension contributions above £2,000 from 2029 on small and medium-sized employers, pension take-up and long-term pension savings; and whether she plans to bring forward measures to mitigate the impact on pension auto-enrolment and retirement preparedness.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. Small and medium-sized employers (SMEs) are less likely to be affected by these changes. Based on the latest ASHE data (2023/24), 28% of employees of SMEs use pension salary sacrifice, compared to 39% of larger employers. The government supports all individuals to save into pensions through a generous system of tax reliefs worth over £70 billion a year.