Young people with cancer often face severe isolation during treatment, separated from their friends and everything that is normal to them at that critical age. In Leicester South, at Leicester Royal Infirmary it has been left to charities like the Teenage Cancer Trust to provide vital care and support, funded through donations and philanthropic grants. What steps is the Secretary of State taking to ensure that those charities are sustainably funded so we can support them as much as they are supporting our young people with cancer?

The government recognises the significant challenges facing the adult social care system and is committed to transforming the sector and supporting the care workforce. At the Spending Review the Government announced an increase of over £4 billion of funding available for adult social care in 2028/29 compared to 2025/26, to support the sector to improve adult social care. This includes an increase to the NHS’s minimum contribution to adult social care via the Better Care Fund, in line with DHSC's Spending Review settlement.

Supplies of welfare services, including the provision of care, are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities.

Currently, properties which are wholly or mainly used for charitable purposes are eligible for charitable relief, which provides businesses with up to 80% off their business rates bills. Provision of further relief to charitable properties is at the discretion of local authorities.

The UK provides world-leading support for orchestras: at Autumn Budget 2024, the Government confirmed that from 1 April 2025, the rate of Orchestra Tax Relief (OTR) will be set at the generous rate of 45%.

From April 2024, qualifying expenditure is expenditure incurred on goods or services that are ‘used or consumed in the UK’, replacing the previous rule that qualifying costs were those incurred on goods and services provided from the UK or EEA.  To ease the transition to the new rule, orchestras with concerts in train on 1 April 2024 were permitted to continue claiming relief on goods and services provided from within the EEA until 31 March 2025.

It is appropriate to refocus orchestra tax relief on UK expenditure now that the UK has left the EU. Under the new rule, the relief incentivises activity within the UK, rather than the UK and the EEA. This does not prevent qualifying productions from touring in the EEA (nor elsewhere).

As with all tax policy changes, a Tax Information and Impact Note was published in 2023 which can be found here: Administrative changes to the creative industry tax reliefs - GOV.UK.

The Government recognises the vital role played by the charity sector and the generosity of the British public. We support charitable giving with over £1.6billion in Gift Aid each year.

Charities have the flexibility to decide on their own strategy for fundraising and are free to partner with other organisations to process their Gift Aid claims. It will ultimately be a commercial decision on the part of a charity to work with a fundraising platform. If they do, any fee paid to the platform for processing gift aid claims may be calculated by reference to the amount claimed but is not itself gift aid.

Fundraising platforms do not receive financial support from the government and their profits are taxable.

Many of the fundraising platforms are voluntarily registered with the Fundraising Regulator which is the independent, non-statutory regulator of charitable fundraising in England, Wales and Northern Ireland. The Fundraising Regulator can act if it believes standards have been breached.

The Government recognises the importance of supporting churches and other listed places of worship.

Through the National Lottery Heritage fund, churches have access to grants ranging from £10,000 to £10million to support repair work for listed buildings and address issues around workforce and volunteer capability to manage heritage. Alongside this, the Government has extended the Listed Places of Worship Grant Scheme, with a budget of £23m until 31 March 2026, and this provides churches and other listed places of worship with grants of up to £25,000. This scheme will continue to enable religious organisations to claim grants covering eligible VAT costs paid towards repairs and renovations.

On support for increased energy costs, in the short-term, the Government wants to provide businesses with better protection from being locked into unfair and expensive energy contracts, and more redress when they have a complaint. Last year, the Government launched a consultation on introducing regulation of Third-Party Intermediaries (TPIs), such as energy brokers. This is aimed at enhancing consumer protections, particularly for non-domestic consumers. The consultation has now closed, and a Government response will follow in due course once all feedback has been reviewed.

From 19 December 2024 Small and Medium Enterprises (SMEs) with fewer than 50 employees can now access free support to resolve issues with their energy supplier through the Energy Ombudsman. This means that 99% of British businesses can now access this service with outcomes ranging up to £20,000 in financial awards

Charities may also, depending on their status, be able to benefit from buying their energy through Crown Commercial Service. Crown Commercial Service are a trading fund of Cabinet Office and their frameworks allow charities to benefit from the collective purchasing power of the UK public sector.

More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024.

Charities have the flexibility to decide on their own strategy for fundraising and are free to partner with other organisations to process their Gift Aid claims. It will ultimately be a commercial decision on the part of a charity to work with a fundraising platform and whether it is appropriate to pay a fee for any services provided.

Many of the fundraising platforms are voluntarily registered with the Fundraising Regulator which can act if it believes standards have been breached.

We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

As part of its reforms, the Government intends to apply a higher rate from 2026-27 on properties with rateable values of £500,000 or more.

Mandatory charitable rates relief will be available to eligible properties that are subject to the higher rate.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer National Insurance contributions. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, civil society organisations, as well as an overview of the equality impacts.

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.

The UK tax regime for charities is among the most generous in the world with tax reliefs for charities and their donors worth over £6 billion for the tax year to April 2024.

In March 2023, the UK Government announced that from April 2024 charitable tax reliefs would be restricted to UK-based charities. This means that, to be eligible for UK charity reliefs, a charity must fall under the jurisdiction of the High Court in England and Wales, Northern Ireland, or the Court of Session in Scotland. This can be achieved through registration with one of the UK charity Commissions or HMRC. Such a charity can continue to support charitable causes in both Northern Ireland and the Irish Republic.

Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value (RV). Eligible properties with an RV under £12,000 will receive 100 per cent relief and there is also tapered support available to properties valued between £12,000 and £15,000. More information about SBRR can be found here:

https://www.gov.uk/apply-for-business-rate-relief/small-business-rate-relief

Charitable rates relief provides 80% relief to eligible properties. More information about charitable rates relief can be found here:

https://www.gov.uk/apply-for-business-rate-relief/charitable-rate-relief

https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-670-moorings

To protect the country from the devastating impacts of flooding, the Government has committed £2.4 billion over the next two years to improve flood resilience by maintaining, repairing and building flood defences.

Through this funding the Government provides direct support to communities facing flooding, and therefore we have no plans to change the VAT treatment of flood defence equipment for charities. VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax forecast to raise £171 billion in 2024/25. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals.

The government is pleased to confirm its plans to legislate to amend the rules concerning Gift Aid due to implications of the Digital Markets, Competition and Consumers Act 2024. This Act introduces new protections for consumers who take out subscription contracts. The government will amend existing Gift Aid legislation so that charities can continue to claim Gift Aid while complying with these new consumer protections when they come into force.

In relation to the other general question related to Gift Aid reform, the government keeps all rules under review and will continue to work closely with the sector with a view to improving processes.

The government will provide support for departments and other public sector employers for additional employer National Insurance contributions (NICs) costs only. This funding will be allocated to departments, with the Barnett formula applying in the usual way. This is the usual approach the Government takes to supporting the public sector with additional employer NICs costs, as was the case with the previous Government’s Health and Social Care Levy.

This does not include support for the private sector, including private sector firms contracted by central/local government. For private sector organisations that contract with local or central government, the impact of tax changes would be taken into account along with all other changes to their cost base in the usual way through contract negotiations.

The definition of who is in scope as a public sector employee is based on Office of National Statistics classification of the entity paying employer NICs. This applies to employees who are directly employed by the public sector, but not, for example, where services are contracted out. The public sector comprises central government, local government and public corporations.

In order to repair the public finances and help raise the revenue required to support public services, the government has taken the difficult decision to increase employer National Insurance contributions (NICs).

HMRC published on 13 November a Tax Information and Impact Note that covers the impact of the changes on charities as employers.

The Government has protected the smallest businesses and charities from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no NICs. All charities are eligible for the Employment Allowance, even if they are wholly or mainly carrying out functions of a public nature.

More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023-24.

In order to repair the public finances and help raise the revenue required to increase funding for public services, the government has taken the difficult decision to increase employer National Insurance contributions (NICs).

HMRC published on 13 November a Tax Information and Impact Note that covers the impact on charities as employers of the changes.

The Government has protected the smallest businesses and charities from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no NICs.

More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 -24.

The Government has protected the smallest businesses and charities from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs. All charities are eligible for the Employment Allowance, even if they are wholly or mainly carrying out functions of a public nature.

The UK tax regime for charities, including an exemption from paying business rates, is among the most generous of anywhere in the world with tax reliefs for charities and their donors, worth just over £6 billion for the tax year to April 2024.

The Government publishes Tax Information and Impact Notes (TIINs) for tax policy changes. TIINs give a clear explanation of the policy objective and an assessment of the impacts including on the Exchequer, individuals and families, businesses including civil society organisations and others. The TIIN for the employer NICs changes was published on 13 November 2024.

In order to repair the public finances and help raise the revenue required to increase funding for public services, the Government has taken the difficult decision to increase employer National Insurance.

HMRC recently published on 13 November a Tax Information and Impact Note that covers the impact of employer NICs changes.

The Government has protected the smallest businesses and charities from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs

More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024.

In order to repair the public finances and help raise the revenue required to increase funding for public services, the Government has taken the difficult decision to increase employer National Insurance.

HMRC has published a Tax Information and Impact Note that covers the impact of employer NICs changes.

The Government has protected the smallest businesses and charities from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year; more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.

More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024.