It is a pleasure, Sir Graham, to serve under your chairmanship. I start by thanking all those who have signed the petition on this important issue; I also thank the Petitions Committee for scheduling this debate; and I specifically thank the hon. Member for Linlithgow and East Falkirk (Martyn Day) for leading it. Foster carers provide transformational support for children in care, building relationships that are loving, long-standing and deeply valued by the children they look after. The petition called on the Government to review and increase the allowances paid to foster carers and to consider tax exemption levels; I note that financial support continues to be a particularly important issue as household expenses remain high. We have increased the minimum fostering allowance by 12.43% and raised qualifying care relief for foster carers, with the latter change representing an average tax cut of £450 per year. In April 2024, allowances will increase by a further 6.88%, marking two consecutive years of above-inflation increases; this means that a foster carer in the tax year 2024-25 will earn between £1,456 and £2,548 more than in the previous year. I have committed to raising qualifying care relief by the consumer price index measure of inflation every year. Foster carers benefit from various financial support categories including national minimum allowances, fee payments set locally by councils, and agreed expenses with fostering service providers. Councils and agencies provide extra support for children with complex needs, including travel expenses or reimbursement for school trips. For tax arrangements, the first £18,140 of income is now tax-free, up from the previous level of £10,000; this simplifies the tax return process that foster carers have to complete. Foster carers can access a range of benefits, and the money they receive from fostering is disregarded when calculating means-tested benefits. I will consider collecting more data to ensure that the minimum allowance is being paid by local authorities. The 6.88% increase is additional money through the local government finance settlement and core spending; we are investing £36 million to improve recruitment, retention, approvals, and help more people undertake this vital role. In conclusion, I am committed to our programme of reform and proud of the Government's record levels of investment and support for foster carers.