The Government publishes annual data on individuals who have declared a High Income Child Benefit Charge (HICBC) liability and individuals that have opted out of getting Child Benefit payments, available on GOV.UK:

https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022

The UK's Personal Allowance (PA) is high by international standards – one of the most generous in the OECD and the most generous in the G7. Thanks to the PA, around 30 per cent of individuals do not pay tax.

Due to the significant real term increases to the PA, it is estimated there will be over 3 million people taken out of tax by 2023-2024, compared to the threshold rising in line with inflation from 2010-2011.

The income tax higher rate threshold is still high enough to protect the vast majority of people from paying the higher rate of income tax. Around 80 per cent of taxpayers pay tax at the basic rate.

The UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD at £85,000. This keeps the majority of businesses out of VAT altogether.

The number of businesses newly registering for VAT in each year can be found here: Value Added Tax (VAT) annual statistics - GOV.UK (www.gov.uk), see Table T2.

VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the majority of goods and services. Pet food attracts the standard rate of VAT.

Introducing any new VAT reliefs would come at a cost to the Exchequer and any changes should be seen in the context of over £50 billion worth of requests for relief from VAT received since the EU referendum. Given this, there are no plans to change the current VAT treatment of pet food. Nevertheless, the Government keeps all taxes under constant review.

More widely, the Government understands that people are worried about the cost of living challenges ahead. That’s why decisive action has been taken to support households across the UK whilst remaining fiscally responsible. The Government has announced further support for next year designed to target the most vulnerable households. This cost of living support is worth £26 billion in 2023-24, in addition to benefits uprating, which is worth £11 billion to working age households and people with disabilities.

The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether.

Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.

In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth. However, there was no clear option for reform.

It was announced at Autumn Budget 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.

I refer the Hon. Member to the answer given to UIN 120984 on 30th November 2020.

In reference to your first question, the rates for financial support are set out in the Victim Care Contract (VCC) and Modern Slavery Act 2015: Statutory Guidance for England and Wales. These rates have not been adjusted for inflation, however, they are kept under review. The Home Office is currently working towards a new financial support policy that will focus on individual victims’ needs.

In reference to your second question, there is no distinction made between victims of trafficking and modern slavery in relation to support provided by the VCC. The current VCC has been operational since 2015; providing support to individuals who have been referred to the National Referral Mechanism (NRM), have received a positive reasonable grounds decision and have consented to support. The VCC provides support through accommodation (where needed), financial support and specialist support workers.

We are aware that some individuals may have received incorrect financial support payments during their time in VCC support until 30 November 2019. Financial support payments may have been reduced as a result of them receiving alternative sources of income, in a way that was not in line with published policy or with the wording of the VCC. We are working at pace to establish who may have been affected. We will communicate further details on how we plan to rectify this issue in the coming weeks.

In reference to your third question, the data requested on how many and what proportion of people in the NRM from April 2019 to March 2020 are receiving subsistence payments does not currently form part of the published NRM statistics. The Home Office published quarterly statistics regarding the NRM which can be found at: https://www.gov.uk/government/collections/national-referral-mechanism-statistics.

The Victim Care Contract (VCC) provides support to individuals who have been referred to the National Referral Mechanism (NRM), have received a positive reasonable grounds decision and have consented to support. The VCC provides support through accommodation (where needed), financial support and specialist support workers.

The rates for financial support are set out in the VCC and Modern Slavery Act 2015: Statutory Guidance for England and Wales. These rates have not been adjusted for inflation, however, they are kept under review. The Home Office is currently working towards a new financial support policy that will focus on individual victims’ needs.