As my hon. Friend will know, spending decisions are for the Chief Secretary of the Treasury to discuss with Departments. I make the general point that investment in mental health, for instance, which she mentioned, is possible only because of the decisions we have taken on taxation to ensure that we can support public spending on mental health services and on support for young people.

DCMS recognises the interest from local areas in exploring ways to support and sustain their visitor economies, including through the use of voluntary tourist levies.

Tourist levies organised by Accommodation Business Improvement Districts, such as those piloted in Manchester and being explored in other parts of the country, are locally driven initiatives that enable participating businesses to pool resources to fund tourism-related services and improvements. While these schemes are still relatively new, DCMS is monitoring their development and engaging with stakeholders to understand their impact.

DCMS has had a range of discussions with local leaders, including directly elected Mayors, about the tools available to support tourism. While the introduction of statutory tourist levies would be a matter for wider cross-government consideration, DCMS is continuing to engage with local authorities and Combined Authorities to understand their ambitions and ensure the sector remains sustainable and competitive.

DCMS recognises the interest from local areas in exploring ways to support and sustain their visitor economies, including through the use of voluntary tourist levies.

Tourist levies organised by Accommodation Business Improvement Districts, such as those piloted in Manchester and being explored in other parts of the country, are locally driven initiatives that enable participating businesses to pool resources to fund tourism-related services and improvements. While these schemes are still relatively new, DCMS is monitoring their development and engaging with stakeholders to understand their impact.

DCMS has had a range of discussions with local leaders, including directly elected Mayors, about the tools available to support tourism. While the introduction of statutory tourist levies would be a matter for wider cross-government consideration, DCMS is continuing to engage with local authorities and Combined Authorities to understand their ambitions and ensure the sector remains sustainable and competitive.

Attacked on both sides in different ways—pushmi-pullyu, I think it was—but my hon. Friend makes a good point. There is of course provision for local mayors and local authorities to be able to introduce similar measures on a voluntary basis, as has already happened in Manchester.

It would not be possible to pay winter fuel payments to pensioners according to their council tax band as my department does not hold data on people’s council tax banding. Additionally, council tax band is not always an accurate reflection of someone’s income.

Matters of taxation are for His Majesty’s Treasury. The tax treatment of social security benefits is based on the type of payment and why it is provided. In general, benefits that are designed to replace income are taxable, including the State Pension. Benefits that meet specific costs, such as Winter Fuel Payments, are not taxable.

Short-term lets are an integral part of the UK’s visitor accommodation offer, and the Government is clear that they bring a range of benefits to local and national economies. However, we understand that the growth in short-term lets has also brought challenges, including on the availability and affordability of homes in areas with higher numbers of short-term lets.

With this in mind, and following consultation, the Government has announced its intention to implement a national, mandatory registration scheme across all of England.

We want a light touch, low cost and simple scheme and do not wish to apply disproportionate new regulation on property owners that let out their home infrequently. We will therefore continue to consider the case for the potential application of a threshold in finalising the register.

Work on the detailed design of the scheme will now begin at pace, and in close cooperation with industry. In order to do so, we will be reaching out to representatives of the visitor economy and likely users of the scheme to support this next phase of work.

This initial phase of digital development will allow us to test how the scheme is best delivered and administered. The findings will inform how it is implemented - including on matters such as frequency of registration, which information should be collected and how the data will be used. Further details on how the registration scheme will work will be set out in the government’s response to the consultation, later this year.

Where a member or beneficiary of a pension scheme dies and a lump sum death benefit is not paid to an individual within two years, the payment is taxable at the individuals marginal rate.

The Chancellor has no plans to revisit these rules.

The Department of Health and Social Care regularly engages with HM Treasury on issues of taxation in relation to public health. The Government has already delivered on its commitment to review the outdated and complex alcohol duty system and introduced the biggest reform of alcohol duties for 140 years. As of 1 August 2023, all alcohol is now taxed by strength, putting public health at the heart of alcohol duty. This is helping to target problem drinking by taxing products associated with alcohol-related harm at a higher rate of duty.

Total Alcohol Duty receipts data by financial year can be found in the Alcohol Bulletin publication, in column M of table 1a.

The Alcohol Bulletin can also be found by following this link: https://www.gov.uk/government/statistics/alcohol-bulletin.

I am not sure whether the hon. Lady is lobbying me or Opposition Front Benchers with her comments, but she will be well aware that we do have a progressive tax system in the UK. It is important to remember that the top 5% of taxpayers are projected to pay nearly half of all income tax in 2023-24; and the top 1% as much as 28%. Compared with what we inherited from Labour in 2010, when the top 1% of income tax payers paid 25% and the top 5% paid 43%, the tax system is fairer and more progressive under the Conservatives.

Of course, the UK does not have a single wealth tax, but it does have several taxes on wealth and assets, and those generate substantial revenues. The Government are committed to keeping taxes low so that working people keep more of what they earn. The Government’s approach to delivering fiscal sustainability is underpinned by fairness, with those on the highest incomes paying a larger share.

The Chancellor continually keeps the tax system under review. At present, HM Government does not have any plans to introduce a national tourism tax or a pilot scheme for such a tax in local areas. An assessment on the potential impact of a national tourist tax on Treasury receipts, tourist numbers and tourists’ experiences has therefore not been made.

The Government keeps all taxes under review and any changes are announced by the Chancellor at fiscal events.

Following last year's Call for Evidence, in December 2022 the government introduced a registration scheme for short-term lets in England in the Levelling Up and Regeneration Bill. On 12 April 2023, a consultation was published which sought views on details about how the scheme will operate. The consultation closed on 7 June 2023 and the government is working to analyse responses.

The Department for Culture, Media and Sport is working with relevant government departments, including HMRC and HM Treasury, on the design of the registration scheme for short-term lets to ensure that different measures which apply to short-term lets are proportionate, complementary and easy to understand.

Matters related to taxation are the responsibility of HM Treasury.

Following last year's Call for Evidence, in December 2022 the Government introduced a registration scheme for short-term lets in England in the Levelling Up and Regeneration Bill. On 12 April 2023, a consultation was published which sought views on details about how the scheme will operate. The consultation closed on 7 June 2023 and the Government is working to analyse responses.

The Department for Culture, Media and Sport will work with the relevant Government departments, including HMRC and HM Treasury, on the design of the registration scheme and to ensure that different measures which apply to short-term lets are proportionate, complementary and easy to understand.

The information requested is not available as HM Revenue and Customs (HMRC) does not make an estimate of the impact of short-term holiday let owners who do not declare their income to HMRC on tax revenues.

Following last year's Call for Evidence, in December 2022 the Government introduced a registration scheme for short-term lets in England in the Levelling Up and Regeneration Bill. On 12 April 2023, a consultation was published which seeks views on details about how the scheme will operate. The consultation closes on 7 June 2023 and the Government will then analyse the responses.

The Department for Culture, Media and Sport will work with the relevant Government departments, including HMRC and HM Treasury, on the design of the registration scheme and to ensure that different measures which apply to short-term lets are proportionate, complementary and easy to understand.

Following last year's Call for Evidence, in December 2022 the Government introduced a registration scheme for short-term lets in England in the Levelling Up and Regeneration Bill. On 12 April 2023, a consultation was published which seeks views on details about how the scheme will operate. The consultation closes on 7 June 2023 and the Government will then analyse the responses.

The Department for Culture, Media and Sport will work with the relevant Government departments, including HMRC and HM Treasury, on the design of the registration scheme and to ensure that different measures which apply to short-term lets are proportionate, complementary and easy to understand.

The Levelling Up and Regeneration Bill provides powers for the Government to introduce the Infrastructure Levy. The Bill is currently in the House of Lords.