The Government does not expect to see a significant change in smuggling of tobacco products. However, HMRC and Border Force will continue to monitor the situation and take appropriate action, and respond to any additional risks.

Work is already underway to update the current HMRC and Border Force Illicit Tobacco Strategy ‘Leaf to Light’. A new Strategy will be published in the coming months, and this will set out the Government’s approach to addressing the current and future challenges in tackling illicit tobacco, including smuggling.

As announced by the Prime Minister on 4 October 2023, the Government is creating the first smokefree generation, by bringing forward legislation so that children turning 14 this year or younger will never be legally sold tobacco products. This will prevent future generations from ever taking up smoking, as there is no safe age to smoke. The ‘Stopping the start: our new plan to create a smokefree generation’ command paper sets out the proposed actions the Government will take to tackle smoking and youth vaping^[1]. The Government launched the ‘Creating a smokefree generation and tackling youth vaping’ consultation on 12 October on the smokefree generation policy detailed in the command paper^[2].

Once final policy decisions are confirmed, the impact of those decisions on the public finances will be assessed and reflected in the Office for Budget Responsibility's forecast.

A smokefree generation will save the NHS billions over the long-term and put cash back in the pockets of millions of families across this country.

[1] https://www.gov.uk/government/publications/stopping-the-start-our-new-plan-to-create-a-smokefree-generation#:~:text=This%20publication%20sets%20out%20proposed,ensure%20the%20law%20is%20enforced

[2] https://www.gov.uk/government/consultations/creating-a-smokefree-generation-and-tackling-youth-vaping#:~:text=Consultation%20description,ensure%20the%20law%20is%20enforced.

The Treasury are in regular contact with mortgage lenders on all aspects of their business, including lending to first-time buyers. However, the pricing and availability of loans is a commercial decision for lenders in which the Government does not intervene. Likewise, beyond what is set out in regulation, the factors that lenders take into consideration when assessing mortgage applications is a commercial decision for individual lenders to make.

Nevertheless, this Government remains committed to making the aspiration of homeownership a reality for as many households as possible. Indeed, we are investing £11.5 billion to build more of the affordable, quality homes this country needs, and operate a range of schemes that aim to: increase the supply of low-deposit mortgages for credit-worthy households, increase the availability of new housing, and stimulate economic growth. These include First Homes, Shared Ownership through the Affordable Homes Programme and the Mortgage Guarantee Scheme. The Government also helps first-time buyers to save for a deposit through the Lifetime ISA and Help to Buy: ISA. Over 800,000 households have been helped to purchase a home since spring 2010 through these Government-backed schemes, with the annual number of first-time buyers at a 20-year high in 2021.

The Government continue to work closely with insurers and the independent regulator to ensure that everyone has access to suitable and affordable insurance. The Financial Conduct Authority requires firms offering retail travel insurance to signpost consumers to a directory of specialist providers if they are declined cover, offered cover with an exclusion or charged a significantly higher premium for the medical coverage element.

Regulatory technical standards relating to Strong Customer Authentication have been introduced across retail banking and payment services. These set industry requirements regarding two-factor authentication, for which the Financial Conduct Authority is the responsible authority.

The FCA consulted ahead of making regulatory technical standards for strong customer authentication, and have taken steps to ensure that as far as possible retailers are ready, including working though UK Finance and engaging with retailer trade bodies. Recognising concerns about industry readiness, and to account for impacts of COVID-19, implementation for card-based e-commerce transactions was postponed in several stages, from September 2019 to March 2022.

The rules aim to ensure that the person requesting access to your account, or trying to make a payment, is either you or someone to whom you have given consent. This is in order to enhance consumer protection and improve security.

HMRC did not undertake any analysis of the impact of the enactment of the European Union (Withdrawal Agreement) Act 2020 on Income Tax and National Insurance contribution receipts.

The Withdrawal Agreement has no effect on the arrangements to protect individuals and businesses from double taxation where the same income or gains are taxable in both countries. The UK has bilateral double taxation agreements with all EU Member States, which continue to apply now that the UK has left the EU.

The Withdrawal Agreement applies the EU Regulations on social security coordination to individuals in a ‘cross-border situation’ involving the UK and the EU at the end of the transition period, ensuring that they continue to pay social security contributions into one country’s scheme at a time.

HMRC has not made any assessment of the loss to the Treasury of tax or National Insurance from:

• individuals from Europe who have returned to the EU since the UK’s departure from the EU, or
• jobs previously undertaken in the UK that were outsourced to other parts of the world in (a) 2015, and (b) 2021.

HMRC has not made any assessment of the loss to the Treasury of tax or National Insurance from:

• individuals from Europe who have returned to the EU since the UK’s departure from the EU, or
• jobs previously undertaken in the UK that were outsourced to other parts of the world in (a) 2015, and (b) 2021.

My Lords, we are determined to deliver lasting improvements to the SEND system, taking into account the impact of Covid-19. We remain committed to the cross-government SEND review and intend to publish findings early next spring. The SEND Futures research study is progressing well. The value-for-money feasibility study was published on 5 November and fieldwork for the longitudinal study, which will track the outcomes and experiences of children, is set to commence in March.