Caroline Nokes
MP for Romsey and Southampton North · Conservative · United Kingdom
“I thank the right hon. Gentleman for his point of order. He will be conscious that there are in the region of 15 more Members wishing to speak in this debate, and we have not yet heard from the Minister, so I am not minded to accept a closure motion at this point.”
“(3) For paragraph (3A) substitute— “(3A) The returning officer shall also provide each polling station with such equipment as is necessary to ensure that relevant persons are able to vote independently and in secret, including— (a) tactile equipment that enables the voter to navigate the ballot paper and accurately mark their chosen candi…”
“(2) During the period commencing 30 minutes before the time appointed for the taking of a poll at an election, and ending 30 minutes after the close of the said poll, a person shall not, in or in the curtilage of a polling station or in any place within 50 metres of such station, for the purpose of promoting the interest of a political pa…”
“New clause 97— Power of Electoral Commission to require disclosure from financial institutions — “In Schedule 19B of the Political Parties, Elections and Referendums Act 2000 (investigatory powers of Commission), after paragraph 1 insert— “Power to require disclosure from financial institutions 1A(1) The Commission may give a disclosure n…”
“() In paragraph 6 of schedule 6 (Donations from impermissible donors), after “section 54(1)(a)” insert— “or section 55B.” (8) In Schedule 20, in Table after Section 56(3) or (4) (failure to return donations) On summary conviction: statutory maximum or 6 months On indictment: fine or 1 year” Insert— Section 55A(8) (cap on donations) On sum…”
“(2) The specified elections for the purposes of subsection (1) are— (a) UK parliamentary elections, and (b) local government elections in England and Wales.”
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“Order. I appreciate that the hon. Lady is referring to the self-employed and small businesses who were impacted by covid-19 financial support, but I am not convinced that Making Tax Digital and the Employment Rights Bill fall within the scope of this debate.”
“Order. There are still 12 Members who wish to speak. I was not going to propose a formal time limit. Perhaps, before I do, Members could restrict themselves to about five minutes and learn from each other’s examples?”
“Members will be interested to know that I will call the Front Benchers at 6.40 pm. There are four more speakers, with a total of 12 minutes.”
“I thank both Members for their points of order. As they will know—the right hon. Member for New Forest East (Sir Julian Lewis) made a salient point from his long-standing experience in the House—the choice of Minister and responding Department is a matter for the Government, not the Chair. Mr Speaker and I are frustrated and understand the frustrations that Members rightly have. Those on the Government Front Bench have heard those concerns and might reflect upon them. The hon. Member for Rutland and Stamford (Alicia Kearns) is perfectly free, as is every Member, to resubmit an urgent question on this matter, but I obviously cannot comment on whether that will be granted; that will be a matter for Mr Speaker.”
“Order. Before I call the Minister, I make it clear to Members that I intend to prioritise those representing areas of the country most affected by Storm Goretti. This may be a test of my geography.”
“Order. I very much appreciate the Minister’s comprehensive response—as, I am sure, do Cornish Members—but it was twice as long as his initial response to the urgent question. Perhaps answers could be slightly shorter.”
“I remind Members that in Committee, they should not address the Chair as Deputy Speaker. I ask them please to use our names when addressing the Chair. Madam Chair, Chair, and Madam Chairman are also acceptable. Clause 63 Tax to be charged on certain pension interests Question proposed, That the clause stand part of the Bill.”
“(3) The guidance published under subsection (1) must be reviewed annually and published in accessible formats.” This new clause would require HMRC to publish comprehensive guidance on the implementation of sections 63 to 68 and establish a dedicated helpline for enquiries relating to inheritance tax on pension interests. The guidance must be reviewed annually and published in accessible formats .”
“(3) The Chancellor of the Exchequer must lay before the House of Commons a report summarising the responses to the consultation.” This new clause would require the Chancellor to consult on the potential impacts of the changes made by sections 63 to 67. The consultation must consider the extent to which the changes to inheritance tax on pension interests deliver better outcomes for UK savers and pensioners. A report summarising the responses to the consultation must be laid before the House of Commons. New clause 24— HMRC guidance on inheritance tax on pension interests — “(1) HM Revenue and Customs must, within six months of this Act being passed, publish comprehensive guidance on the implementation of sections 63 to 68. (2) HMRC must establish a dedicated helpline for enquiries relating to inheritance tax on pension interests.”
“(2) The statement made under subsection (1) must include analysis of the impact on— (a) pension saving levels, (b) household saving decisions, and (d) personal representatives.” This new clause would require the Chancellor to make a statement on the effects charging inheritance tax on pension interests on pension saving levels, household saving decisions and personal representatives. New clause 23— Consultation on changes to inheritance tax on pensions interests — “(1) The Chancellor of the Exchequer must, before 6 April 2027, undertake a consultation on the potential impacts of the changes made by sections 63 to 67. (2) The consultation made under subsection (1) must consider the extent to which the changes to inheritance tax on pension interests deliver better outcomes for UK savers and pensioners.”
“(4) HM Revenue and Customs must publish the outcome of the review, including any proposed changes to its processes or guidance, within 12 months of the passing of this Act.” This new clause would require the Government to address delays in the payment of inherited pension pots by reviewing HMRC’s tax administration processes, with the aim of preventing prolonged waiting periods for bereaved families. New clause 22— Statement on inheritance tax on pension interests — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the effects of the charging of inheritance tax on pension interests made under sections 63 to 68 of this Act.”
“(2) The purpose of the review under subsection (1) is to ensure that— (a) inheritance tax and related tax checks do not cause unreasonable delays in the payment of pension death benefits to beneficiaries, and (b) bereaved families are able to receive pension benefits within a reasonable period following a member’s death. (3) In carrying out the review, HM Revenue and Customs must have regard to— (a) the cumulative administrative burden placed on personal representatives, pension scheme administrators, and beneficiaries, (b) the interaction between inheritance tax reporting, clearance processes, and pension scheme payment rules, and (c) any evidence of prolonged delays in the payment of inherited pension benefits.”
“(3) The report must assess whether the current framework operates fairly and proportionately for personal representatives and whether legislative or administrative changes are necessary to reduce uncertainty, delay, or unintended personal liability.” This new clause requires the Government to report on the impact of inheritance tax rules on personal representatives, including personal liability for tax on pension assets outside the estate and the practical difficulties of identifying and valuing multiple pension arrangements within existing time limits. New clause 20— Administration of inherited pension pots — “(1) HM Revenue and Customs must review the tax administration arrangements relating to inherited pension pots.”
“(2) The report must consider— (a) the legal obligations of personal representatives to collect the assets of an estate, settle all liabilities (including inheritance tax), and distribute the estate to beneficiaries, (b) the extent to which personal representatives may be personally liable for inheritance tax due on assets, including pension funds, which do not form part of the estate and do not come into their possession, (c) any risk of increased litigation arising from the imposition of personal liability on personal representatives in respect of inheritance tax due on pension assets, (d) the impact of any such liability on the willingness of personal representatives, particularly those who are not beneficiaries of the estate, to distribute estate assets promptly, (e) any practical difficulties faced by personal representatives where pension assets, lifetime gifts, or other chargeable assets are discovered after initial inheritance tax calculations have been completed, including the requirement to recalculate inheritance tax liabilities and re-apportion the nil rate band, (f) any administrative and timing challenges associated with identifying multiple pension arrangements, particularly where a deceased person held several pension funds arising from different employments, and (g) whether the existing six-month timeframe for inheritance tax reporting and payment adequately reflects those practical difficulties.”
“New clause 19— Report on the impact of inheritance tax liability on personal representatives in relation to pension assets — “(1) The Secretary of State must, within 12 months of the passing of this Act, lay before the House of Commons a report on the impact of the changes to inheritance tax treatment of pension assets on personal representatives of deceased persons made under this Act.”
“(3) HM Treasury must lay before the House of Commons a report setting out the findings of the review under subsection (1) no later than six months after the date on which sections 63 to 68 come into force.” This new clause would require HM Treasury to review and report on the effects of Clauses 63 to 68 of the Bill, which introduce inheritance tax charges on unused pension funds and death benefits, including their impacts on individuals, administrators, and behaviour, and to publish the findings to Parliament.”
“With this it will be convenient to consider the following: Clauses 64 to 68 stand part. New clause 18— Review of the effect of sections 63 to 68 — “(1) HM Treasury must carry out a review of the effect of sections 63 to 68 of this Act (Pension interests). (2) The review under subsection (1) must include an assessment of— (a) the impact of those sections on individuals’ pension savings and beneficiaries, including on estate values and inheritance tax liabilities, (b) the administrative effects on personal representatives, pension scheme administrators, and HM Revenue and Customs, and (c) any behavioural effects on how pensions are used during life and on death.”
“(2) The statement made under subsection (1) must include details of the impact on— (a) sports and horseracing, (b) the number of high street betting shops, (c) the gambling black market, (d) the employment rate, and (e) the public finances.” This new clause would require the Chancellor to make a statement about the effects of the increase in gambling duties .”
“With this it will be convenient to consider the following: Clauses 84 and 85 stand part. Schedule 13. New clause 21— Review of the impact of sections 83 and 84: free bets and freeplays — “The Chancellor of the Exchequer must, within six months of the passing of this Act, undertake an assessment of the impact of implementation of sections 83 and 84 of this Act in respect of the treatment of free bets and freeplays for calculating general betting duty on remote bets.” New clause 25— Statements on increasing remote gambling duty and introducing a new rate of General Betting Duty — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the effects of the increase in gambling duties made under sections 83 to 84 of this Act.”
“Order. It might be helpful to explain that interventions are not allowed from the Opposition Front Bench, so the hon. Member will not take the intervention.”
“I am not sure that I did give the Secretary of State a look, but I am going to run this statement for only an hour in total, so Members need to ask much shorter questions. I call Sir Jeremy Wright.”
“The hon. Member will know that that is not a point of order. I made it very clear that the statement would run for an hour. The Secretary of State seems to be itching to respond, but perhaps she could do so in writing. It is very unfair on Members who have not had the chance to get in that we should seek to extend the statement via a point of order.”
“I remind the House that, in Committee, Members should not address the Chair as Deputy Speaker. Please use our names when addressing the Chair. Madam Chair and Chair are also acceptable. Clause 1 Income tax charge for tax year 2026-27 Question proposed , That the clause stand part of the Bill.”
“(2) The assessment made under subsection (1) must consider - (a) the effects of the provisions of sections 6, 7, and 8 on the cost of private rent in each region within England, Wales, Scotland, and Northern Ireland, (b) the effects of the provisions of sections 6, 7, and 8 on the supply of private rental properties in each region within England, Wales, Scotland, and Northern Ireland, (c) any other implications of the changes introduced by sections 6, 7, and 8 of this Act.” This new clause requires the Secretary of State to publish an assessment of the impact of imposing new rates of income tax on property income.”
“(2) The statement made under subsection (1) must include details of the impact on— (a) household saving decisions; and (b) outcomes for all British savers and pensioners.” This new clause requires the Secretary of State to make a statement on the impact of the saving rates of income tax for tax year 2027-28. New clause 12— Sections 6 to 8 and Schedules 1 and 2: impact on private rental sector — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, publish an assessment of the impact of the changes introduced by sections 6, 7, and 8 of this Act on the private rental sector in England, Wales, Scotland, and Northern Ireland.”
“(2) The statement made under subsection (1) must include details of the impact on— (a) household saving decisions; (b) the domestic equity market; (c) institutional investors; and (d) outcomes for all British savers and pensioners.” This new clause requires the Secretary of State to make a statement on the impact of increase in dividend ordinary and upper rates. New clause 11— Statements on saving rates of income tax for tax year 2027-28 — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the saving rates of income tax for the tax year 2027-28 introduced by section 5 of this Act.”
“(2) The assessment made under subsection (1) must— (a) estimate the proportion of the increase in income tax on property income that is passed on to renters through higher rents, (b) analyse the impact on renters by— (i) region, an (ii) income decile, and (c) set out the methodology used to reach those estimates.” New clause 10— Statements on increase in dividend ordinary and upper rates — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the increase in dividend ordinary and upper rates introduced by section 4 of this Act.”
“With this it will be convenient to consider the following: Clauses 2 to 6 stand part. Schedule 1 stand part. Clauses 7 and 8 stand part. Schedule 2 stand part. New clause 2— Review of the impact of section 7 on rent prices — (1) The Chancellor of the Exchequer must, within three months of this Act being passed, lay before the House of Commons an assessment of the impact of implementation of section 7 of this Act on rent prices.”
“Order. Members will be able to see that four Members are left. I plan to call the Front Benchers at 4.35 pm. I shall leave Ruth Cadbury on seven minutes, but there will be a five-minute limit for the remaining Members.”
“Order. Members will be aware that very many of you wish to contribute to this statement. There is another statement to come, and an important debate later. I encourage you to make your questions short.”
“Order. Let me update Members. I will run this statement until 8.15 pm, so questions and answers will need to be very short if everyone is to get in. The second statement will probably last only about 45 minutes.”
“Order. To give Members an update on my previous announcement, this statement will now run its course, because the Backbench Business debate has been postponed until a future date.”
“The right hon. Gentleman is seeking to extend the debate we have just had on a separate matter. He will know that that is not a point of order, and it is not a matter for the Chair whether the MOD is going to bring forward—”
“The hon. Gentleman will know that that is not a matter for the Chair. I am reluctant to allow continuation of debate via the mechanism of points of order, unless the Minister wishes to respond.”
“We now come to the Select Committee statement on behalf of the Backbench Business Committee. Bob Blackman will speak for up to 10 minutes, during which no interventions may be taken. At the conclusion of his statement, I will call Members to ask questions on the subject of the statement; they must be brief questions, not speeches. I emphasise that questions should be directed to the Committee Chair, not to the relevant Government Minister. Front Benchers may take part in questioning.”
“I thank the hon. Member for his point of order and for giving notice of it. I remind the House that Members may seek advice on the code of conduct at any time from the Parliamentary Commissioner for Standards and from the Registrar of Members’ Financial Interests. There will be no further points of order on this issue.”
“Order. I will make exactly the same point I made yesterday. Yesterday’s debate was about the Finance Bill, and this debate is on the National Insurance Contributions (Employer Pensions Contributions) Bill. It is not on the two-child cap or on spending commitments.”
“Order. Before I call the Minister, I want to put on the record that the behaviour I have seen on both Front Benches this evening has been about the worst I have ever witnessed. The debate should take place across the Dispatch Box, not from a sedentary position. [ Interruption. ] No—not “He started it!” This is not a classroom.”
“Order. Before I call the next Member, I remind Members that if they are going to seek to make a complaint about the non-declaration of interests or the breaking of rules of conduct by another Member, that would be an issue better raised with the Standards Commissioner than with the Secretary of State today. Equally, if they are going to refer to another Member, they should have informed them in advance.”
“Before I call the Secretary of State, may I entreat the hon. Member? I am sure he will have mentioned to the hon. Member for Clacton (Nigel Farage) that he was going to reference him in the House.”
“Order. I have a little aspiration that we will finish this statement by half-past 3, so short questions and short answers would be very helpful.”
“I thank the hon. Gentleman for advance notice of his point of order. As he acknowledges, external AI services are not a matter for the Chair. However, he has certainly put his accurate position—and his presence in this Chamber, and not in Westminster Hall—on the record.”
“I am grateful to the hon. Member for giving notice of his point of order and for informing the Secretary the State that he intended to raise this matter. There is no specific rule or convention of the House that I am aware of relating to notification of planning consents, but as a general principle, if a Minister is informing hon. Members of a development of any kind, as a courtesy they should include the hon. Member in whose constituency the development is to take place.”
“Order. I encourage the remaining speakers to focus on the fact this is a Finance Bill, and therefore the debate is about taxation measures, not spending.”
“I thank the hon. Lady for giving notice of her point of order. I understand that she has notified the hon. Member for Clacton in advance. She will know that this is not a matter for the Chair, but her point has been well and truly put on the record.”
“Before we commence consideration of the Lords message, I confirm that nothing in the Lords message engages Commons financial privilege. Clause 23 Right not to be unfairly dismissed: removal of qualifying period, etc”
“Members will be aware that the debate has to conclude by 8.24 pm, so there will be an immediate five-minute time limit. Of course, if Members did not feel obliged to use all five minutes, that would help their colleagues.”
“Order. We are not having a debate on hereditary Members of the House of Lords. We are debating the Lords message on amendments to the Employment Rights Bill.”
“I thank the hon. Member for her advice. As it happens, she makes a good point. The hon. Member for Broadland and Fakenham (Jerome Mayhew) should not be suggesting any particular motive attributed to that issue, and could he perhaps confine his remaining comments for the next 90 seconds?”
“Order. I remind hon. Members that if they are going to refer to other hon. Members in the House and criticise them, they should have informed them beforehand.”