Commons
Westminster Hall
14 July 2026
Employees Travelling Outside the UK: Expenses Rate
It is a pleasure to speak in this debate with you in the Chair, Sir Christopher. I thank my hon. Friend the Member for Crawley (Peter Lamb) for raising this important issue today and for the work that he and neighbouring MPs, on a cross-party basis, have been doing to highlight the concerns that the…
Commons
Debate
1 July 2026
3 contributions
Taxation (Energy and Vehicles) Bill
I will open this debate in Committee of the whole House by reminding the House—though I am sure Members know what is in this Bill—of the purpose of the Bill, which is to respond to increases in costs for families and businesses in the UK because of the conflict in the middle east. Even though we hav…
I thank the shadow Exchequer Secretary, the hon. Member for North West Norfolk (James Wild), and the hon. Member for St Albans (Daisy Cooper), for their scrutiny and attention to the measures contained in this short Bill. I am proud that, as the shadow Exchequer Secretary said, we removed three taxe…
+1 more contribution in this session
Commons
Debate
1 July 2026
3 contributions
Taxation (Energy and Vehicles) Bill
Today’s debate is progressing rapidly—so rapidly, in fact, that I am yet to turn to the speech in my folder. It is a privilege to close this rapid debate on behalf of the Government, and I thank Members for their contributions, as well as the Economic Secretary to the Treasury for opening the Govern…
No. If prices are slightly above the threshold set in the electricity generator levy, as they are at the moment, I believe, those taxes will be due now, from 1 July, whether or not businesses make decisions down the line after the consultation, after engagement and after the detail of the wholesale …
+1 more contribution in this session
Commons
Debate
24 June 2026
6 contributions
Taxation (Energy and Vehicles)
I beg to move,
That provision may be made increasing the rate of the electricity generator levy to 55%.
The Chancellor has committed to doing what she can to support families and businesses to be responsive in a changing world and responsible in the national interest. The measures before the House assist the Government in that objective.
The way that the current energy system works means that househo…
+4 more contributions in this session
Commons
Oral Questions
Treasury
23 June 2026
3 contributions
Topical Questions
I thank my hon. Friend for his strong representation on behalf of his constituency and the important refining industry. I have seen the letter to the Chancellor that has been sent by colleagues and I would be very happy to meet my hon. Friend and other interested Members.
I regret to inform the hon. Gentleman that that policy was implemented by his Government—[Interruption.] It was in 2023 that HMRC wrote to businesses that were not paying the VAT, unlike some others that were, and began the enforcement action—it started under his Government. However, I recognise the…
+1 more contribution in this session
Commons
Oral Questions
Treasury
23 June 2026
4 contributions
Business Rates
I am very busy today, Mr Speaker, as ever. I thank the hon. Member for asking about business rates. She will know that we have already started the work of reforming the business rates system so that we can put in permanently lower multipliers for high street businesses. As part of tax update day, we…
We have a tax on profits in the UK, which is corporation tax. In our corporate tax road map, we have committed to keeping that stable in this Parliament, rather than having it jump around as it did in the last one. It is important to have a broad tax base, so it is reasonable for business rates to c…
+2 more contributions in this session
Commons
Oral Questions
Treasury
23 June 2026
2 contributions
Temporary VAT Reduction for Hospitality: Northern Ireland
I thank the hon. Member for giving me another chance to talk about the great British summer savings scheme, which the Chancellor has just talked us through. It is fantastic that it is coming into place in just a couple of days’ time and will run until the end of the summer holidays. It extends acros…
I understand that the VAT rate in Northern Ireland is different from the rate in Ireland—there are different rates of VAT across Europe. It is important to remember that VAT is a national tax in the UK, at 20% across the country. It is important to have consistency for businesses operating across th…
Commons
Oral Questions
Treasury
23 June 2026
2 contributions
Loan Charge
The Government introduced legislation in the Finance Act 2026 to provide for a new settlement offer for those affected by the loan charge. The Government will write off the first £5,000 of liabilities, and that is in addition to the proposals put forward by the independent reviewer, Ray McCann.
I do agree that those who have been affected by the loan charge need to be able to move on with their lives. That is why the Government put forward a generous settlement offer at the last Budget that went further than the proposals set out by the independent reviewer. I would just note that it was a…
Commons
Statutory Instrument
23 June 2026
2 contributions
Draft Climate Change Agreements (Administration, Energy-intensive Installations and Eligible Facilities) (Amendment and Revocation) Regulations 2026
I beg to move,
That the Committee has considered the draft Climate Change Agreements (Administration, Energy-intensive Installations and Eligible Facilities) (Amendment and Revocation) Regulations 2026.
It is a pleasure to serve with you in the Chair, Mr Wishart. The draft regulations expand the e…
As ever, I thank the shadow Exchequer Secretary and the Liberal Democrat spokesperson for their contributions and questions.
I agree with the shadow Exchequer Secretary that lengthy consultations can be a frustration—they are the bane of my life too. Of course, we need to make sure that we engage a…
Commons
Westminster Hall
17 June 2026
Rural Pubs: Fiscal Support
It is important to note that the article in The Telegraph on the changes for rural pubs was about the fact that we published, with full transparency, the guidance used to value pubs that was signed off under the previous Government. This Government are cutting pubs’ business rates by 15% this year, …
Commons
Statutory Instrument
17 June 2026
10 contributions
Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026
I beg to move,
That the Committee has considered the Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026 (S.I., 2026, No. 572).
It is a pleasure to serve under your chairship, Mrs Barker. This is not my home turf; the Minister for Trade, my hon. Friend the Member for Rhondda and…
Well, I didn’t quite say that.
+8 more contributions in this session
Commons
Oral Questions
28 April 2026
2 contributions
Topical Questions
On business rates, the hon. Member will know that this Government inherited the plans that were set in train for an independent revaluation of properties to take place for the first time since the pandemic. It would not have been the right thing to do to delay that independent revaluation for those …
I am always happy to take questions on business rates, even months after the decision set out at the Budget, and I thank the hon. Member for reading out the Labour manifesto. We have made significant changes to business rates by introducing the new lower multiplier for high street businesses so that…
Commons
Oral Questions
28 April 2026
3 contributions
Retail, Hospitality and Leisure: Business Rates
The Government have introduced a support package worth £4.3 billion to protect rate payers across the country against the impact of the independently set new property values, whereby properties have been valued for the first time since the pandemic. We have also introduced permanently lower multipli…
Under the previous Government, the business rates multiplier—the tax rate—paid by medium-sized businesses and the very largest businesses was exactly the same. We have implemented significant reforms to the way businesses rates work so that the system supports the high street, and the tax rate paid …
+1 more contribution in this session
Commons
Oral Questions
28 April 2026
3 contributions
Business Property Relief: Family-owned Businesses
The reforms to business property relief maintain significant relief for owners of business assets. That is beyond what is available to others and is more generous than at any time under Margaret Thatcher, for example, when the rate of relief was a maximum of 50% on all business assets, including the…
I am glad that the hon. Gentleman acknowledges that while Margaret Thatcher was in power she was taxing such businesses through business property relief more than this Labour Government. We have a fair and balanced approach when it comes to making sure that we can raise revenues from the very larges…
+1 more contribution in this session
Commons
Oral Questions
28 April 2026
8 contributions
Fuel Costs: Support for Motorists
The Government have already taken action on fuel affordability at the pump. In last year’s Budget they extended the 5p per litre cap for a further five months, and they have also cancelled the increase that would have otherwise taken place in line with inflation at the start of this financial year.
The Scottish National party has had ample opportunity in Scotland to invest in energy, to invest in energy infrastructure and to invest in the changes that we need in our economy to bring down energy bills, and when it comes to fuel duty— [Interruption.]
+6 more contributions in this session
Commons
Statutory Instrument
21 April 2026
3 contributions
Draft Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026
I beg to move,
That the Committee has considered the draft Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026.
It is a pleasure to appear before you today, Sir Alec. The draft regulations provide an income tax exemption for non-UK resident competitors, …
I thank all Members for their contributions and questions. It is fantastic that the city of my hon. Friend the Member for Glasgow East will host the Commonwealth games again. They were a great success for the country and for countries throughout the Commonwealth last time they were held in that grea…
+1 more contribution in this session
Commons
Debate
18 March 2026
5 contributions
Fuel Duty
indicated assent .
I thank hon. Members for their contributions throughout the debate. I thank the hon. Member for Mid Buckinghamshire (Greg Smith) in particular for his winding-up, as well as the Tory Whips for giving me the opportunity to remind the House of his support for Liz Truss as PM. My Parliamentary Private …
+3 more contributions in this session
Commons
Debate
11 March 2026
16 contributions
Finance (No. 2) Bill
I beg to move, That the clause be read a Second time.
I am glad to return to the Commons to debate the Finance Bill on Report. Although I am sure that it would have been of interest to Members on both sides of the House, I am also glad that we have not just had a set of two 45-minute debates on the Ways and Means motions. The opportunity was there, but…
+14 more contributions in this session
Commons
Oral Questions
Treasury
10 March 2026
5 contributions
Topical Questions
I thank my hon. Friend for his representations on this matter here today and over many months, and in Westminster Hall just a few weeks ago. The rural fuel duty relief scheme does provide that 5p discount and it will benefit his constituents on the islands and in the communities he represents. We wi…
I thank my hon. Friend for the question, and for the representation she has provided for her constituents and, through her work on the loan charge and taxpayer fairness all-party parliamentary group, for many across the country who have been affected by the loan charge. At the Budget, we made the de…
+3 more contributions in this session
Commons
Oral Questions
Treasury
10 March 2026
4 contributions
Northern Ireland Hospitality Sector: VAT
The Government recognise the important contribution that hospitality businesses make to communities across the UK, including in Northern Ireland. Reducing VAT rates, or applying different VAT rates within the UK, would add complexity and come at a significant cost to the Exchequer.
I thank the hon. Member for her representation of her constituents. The Chancellor has already said today, as she said yesterday, that we understand that there are particular pressures facing households that use heating oil for their heating. A meeting has been arranged for tomorrow with the Financi…
+2 more contributions in this session
Commons
Oral Questions
Treasury
10 March 2026
8 contributions
High Street Businesses: Tax Changes
On business rates, the Government have announced a support package for all businesses worth £4.3 billion over the next three years. We have introduced permanently lower multipliers for eligible retail, hospitality and leisure businesses, including those on the high street. In addition, every pub and…
One reason we have a challenge with youth participation in the labour market is the broken welfare system and the broken support system that we inherited from the previous Government. The proportion of young adults who are not in education, employment or training is broadly unchanged since the gener…
+6 more contributions in this session
Commons
Debate
10 February 2026
4 contributions
Social Security
I beg to move,
That the draft Child Benefit and Guardian’s Allowance Up-rating Order 2026, which was laid before this House on 12 January, be approved.
The draft Child Benefit and Guardian’s Allowance Up-rating Order sets the rates for both child benefit and guardian’s allowance, and will ensure that those benefits, for which Treasury Ministers are responsible and which are delivered by His Majesty’s Revenue and Customs, are uprated by inflation in…
+2 more contributions in this session
Commons
Committee Stage
3 February 2026
34 contributions
Finance (No. 2) Bill (Sixth sitting)
These clauses introduce a power for HMRC to issue promoter action notices. As my hon. Friend the Economic Secretary outlined, these are another part of our toolkit in pursuing the promoters. The notices require businesses to stop providing goods or services where those services are used in the promo…
The clause is a key one for going after promoters based offshore, to go to the points made in the debate so far. The Committee is right that it is tricky to go after those based overseas. That is why HMRC is taking this new approach with the promoter action notices, which sever the ability of promot…
+32 more contributions in this session
Commons
Westminster Hall
3 February 2026
6 contributions
Taxation: Small and Medium-sized Enterprises
It is a pleasure to serve under your chairship, Mr Dowd. I am grateful to the hon. Member for Farnham and Bordon (Gregory Stafford) for securing the debate. I believe it is the second debate of his that I have had the pleasure of responding to in Westminster Hall and I look forward to many more in m…
We do have one of the highest VAT thresholds among large economies in Europe and of course the Government keep all tax policy thresholds, rates and so on under review. I would be interested in the analysis that the hon. Member has carried out, though my understanding is that significantly increasing…
+4 more contributions in this session