In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.

In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.

From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.

From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 November 2024 to Question 13425 on Budget October 2024, whether its definition of working people has changed.

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 November 2024 to Question 13425 on Budget October 2024, whether its definition of working people has changed.

What assessment she has made of the potential impact of the Autumn Budget 2024 on family farms in Wales.

What assessment she has made of the potential impact of the Autumn Budget 2024 on family farms in Wales.

The Government are steadfastly committed to family farms in Wales, which is why we protected the farm budget at its current level and allocated £337 million to the Welsh Government at the autumn Budget. Furthermore, at the UK-EU summit on 19 May the Prime Minister announced that the UK would deliver a new agrifood deal with the European Union. Routine sanitary and phytosanitary border checks will be eliminated, with less paperwork and fewer costs. British goods such as dairy, fish, eggs and red meat currently subject to 100% documentary checks and up to 30% physical checks will see those removed entirely.

The Government are steadfastly committed to family farms in Wales, which is why we protected the farm budget at its current level and allocated £337 million to the Welsh Government at the autumn Budget. Furthermore, at the UK-EU summit on 19 May the Prime Minister announced that the UK would deliver a new agrifood deal with the European Union. Routine sanitary and phytosanitary border checks will be eliminated, with less paperwork and fewer costs. British goods such as dairy, fish, eggs and red meat currently subject to 100% documentary checks and up to 30% physical checks will see those removed entirely.

Although the aims of the sustainable farming scheme are laudable, many farmers across Wales are expressing real concern about its complexity, the potential reduction in food production and the adequacy of the financial support on offer. What assurances can the Minister give that the scheme will be simplified, sufficiently funded and implemented in a way that supports both the environmental goals and the economic viability of Welsh farming communities?

Although the aims of the sustainable farming scheme are laudable, many farmers across Wales are expressing real concern about its complexity, the potential reduction in food production and the adequacy of the financial support on offer. What assurances can the Minister give that the scheme will be simplified, sufficiently funded and implemented in a way that supports both the environmental goals and the economic viability of Welsh farming communities?

The scheme will have a transition period, with the basic payment scheme available for those not in the SFS, although that will be reduced by 40% next year. The Welsh Government are prioritising their money on the SFS to encourage farmers to join the scheme and start benefiting from it. The Farming Union of Wales has said that the plan provides

“workable payment rates and much needed stability for the sector.”

The scheme will have a transition period, with the basic payment scheme available for those not in the SFS, although that will be reduced by 40% next year. The Welsh Government are prioritising their money on the SFS to encourage farmers to join the scheme and start benefiting from it. The Farming Union of Wales has said that the plan provides

“workable payment rates and much needed stability for the sector.”

The Welsh Government’s budget contains over £300 million to support Welsh farmers. Is it not the case that Plaid Cymru and the Tories put Welsh farmers’ livelihoods at risk by voting against that crucial money?

The Welsh Government’s budget contains over £300 million to support Welsh farmers. Is it not the case that Plaid Cymru and the Tories put Welsh farmers’ livelihoods at risk by voting against that crucial money?

Indeed, it is absolutely shocking that Plaid Cymru and the Tories in the Senedd voted against a budget that is giving that money to Welsh farmers.

Indeed, it is absolutely shocking that Plaid Cymru and the Tories in the Senedd voted against a budget that is giving that money to Welsh farmers.

To ask His Majesty's Government what assessment they have made of the number of non-domiciled individuals who have left the UK since the Autumn Budget 2024, and what estimate they have made of any reductions in tax revenue as a result.

To ask His Majesty's Government what assessment they have made of the number of non-domiciled individuals who have left the UK since the Autumn Budget 2024, and what estimate they have made of any reductions in tax revenue as a result.

At Autumn Budget 2024, the government put the public finances on a sustainable path by strengthening the fiscal framework, including announcing new fiscal rules, and taking difficult decisions on tax, welfare and spending.

The information requested is all publicly available published explicitly, or calculable from information published, in...

At Autumn Budget 2024, the government put the public finances on a sustainable path by strengthening the fiscal framework, including announcing new fiscal rules, and taking difficult decisions on tax, welfare and spending.

The information requested is all publicly available published explicitly, or calculable from information published, in...

What assessment he has made of the impact of the Autumn Budget 2024 on Northern Ireland.

What assessment he has made of the impact of the Autumn Budget 2024 on Northern Ireland.

The record £18.2 billion funding settlement for 2025-26 will provide Northern Ireland with funding in line with its independently assessed level of need, and it is now for the Executive to decide how that funding is spent.

The record £18.2 billion funding settlement for 2025-26 will provide Northern Ireland with funding in line with its independently assessed level of need, and it is now for the Executive to decide how that funding is spent.

I have regular discussions with the Executive about the financial situation and about their plans. The truth is very simple: all Governments around the world, including the Northern Ireland Executive, have choices to make, with the resources available, as to whether they seek to raise revenue to fund more things, including further investment in health. Those are choices for the Executive to make, but if they do not make those choices, they will have less funds than would otherwise be available to them.

I have regular discussions with the Executive about the financial situation and about their plans. The truth is very simple: all Governments around the world, including the Northern Ireland Executive, have choices to make, with the resources available, as to whether they seek to raise revenue to fund more things, including further investment in health. Those are choices for the Executive to make, but if they do not make those choices, they will have less funds than would otherwise be available to them.

Yesterday, Belfast Chamber, which represents 600 businesses, warned that many Northern Irish businesses are being forced to freeze growth plans, halt recruitment and, in some cases, cut jobs to absorb rising costs as a consequence of the rising employer national insurance contributions due to take effect in just four days. What assessment has the Northern Ireland Office made of the impact of those tax rises on small and medium-sized enterprises, and what practical discussions is the Secretary of State having with the Northern Ireland Executive to support SMEs, which are the future of Northern Ireland’s growth?

Yesterday, Belfast Chamber, which represents 600 businesses, warned that many Northern Irish businesses are being forced to freeze growth plans, halt recruitment and, in some cases, cut jobs to absorb rising costs as a consequence of the rising employer national insurance contributions due to take effect in just four days. What assessment has the Northern Ireland Office made of the impact of those tax rises on small and medium-sized enterprises, and what practical discussions is the Secretary of State having with the Northern Ireland Executive to support SMEs, which are the future of Northern Ireland’s growth?

Of course the increase in employer’s national insurance will be difficult for some firms—that is clearly the case—but, as I said, the North Ireland economy is growing faster than the rest of the United Kingdom and has low unemployment. The rest of today’s questions time has highlighted the huge areas of potential that the Northern Ireland economy has to continue to grow and create new jobs and businesses.

Of course the increase in employer’s national insurance will be difficult for some firms—that is clearly the case—but, as I said, the North Ireland economy is growing faster than the rest of the United Kingdom and has low unemployment. The rest of today’s questions time has highlighted the huge areas of potential that the Northern Ireland economy has to continue to grow and create new jobs and businesses.

The Northern Ireland Farming Minister estimates that three quarters of dairy farms in Northern Ireland could be hit by inheritance tax following the Chancellor’s disastrous changes. Given the particularly high cost of agricultural land compared with farming incomes in Northern Ireland, does the Secretary of State recognise that the Budget is a direct threat to family farms and thousands of livelihoods across Northern Ireland?

The Northern Ireland Farming Minister estimates that three quarters of dairy farms in Northern Ireland could be hit by inheritance tax following the Chancellor’s disastrous changes. Given the particularly high cost of agricultural land compared with farming incomes in Northern Ireland, does the Secretary of State recognise that the Budget is a direct threat to family farms and thousands of livelihoods across Northern Ireland?

The figures the hon. Gentleman just referred to do not reflect the Treasury’s assessment of the number of farms that will be affected, which is based on claims submitted in the past. I understand the farming industry’s concerns, but the Treasury is clear that, first, it will not hit the majority of farms and, secondly, we have to do something about very big landowners who buy a lot of land to avoid inheritance tax.

The figures the hon. Gentleman just referred to do not reflect the Treasury’s assessment of the number of farms that will be affected, which is based on claims submitted in the past. I understand the farming industry’s concerns, but the Treasury is clear that, first, it will not hit the majority of farms and, secondly, we have to do something about very big landowners who buy a lot of land to avoid inheritance tax.

The Royal College of General Practitioners in Northern Ireland has said that the hike in national insurance contributions will be catastrophic for GP surgeries. With many practices teetering on the edge, why are Ministers not doing more to talk to their colleagues in the Treasury?

The Royal College of General Practitioners in Northern Ireland has said that the hike in national insurance contributions will be catastrophic for GP surgeries. With many practices teetering on the edge, why are Ministers not doing more to talk to their colleagues in the Treasury?

I would point out to the hon. Member that the previous Government left—[Interruption.] However much they may deny it, the previous Government left a fiscal black hole that had to be filled. The increase in expenditure resulting from the autumn Budget is helping to fund, in part, the record settlement that the Northern Ireland Executive have got for 2025-26.

I would point out to the hon. Member that the previous Government left—[Interruption.] However much they may deny it, the previous Government left a fiscal black hole that had to be filled. The increase in expenditure resulting from the autumn Budget is helping to fund, in part, the record settlement that the Northern Ireland Executive have got for 2025-26.