← LEADERSHIP TERMINAL

UK PARLIAMENT · SITTING

Kirsty Blackman

MP for Aberdeen North · Scottish National Party · United Kingdom

IN THEIR OWN WORDS

I first raised the issue of self-generated images in Parliament more than four years ago. I have asked almost every single Culture, Media and Sport team about the issue of livestreaming. I am pleased to hear from the Secretary of State that action is being taken, and about the belt-and-braces approach that is coming in.

ONLINE SAFETY · 2026-09-08 · READ IN HANSARD

Labour promised £200 million for Grangemouth, none of which has materialised. Labour promised 1,000 jobs for GB Energy, and it turns out that a third of the 130 delivered so far are not actually in Scotland.

ECONOMIC GROWTH · 2026-09-07 · READ IN HANSARD

There is a geographical divide on this issue starker than I have ever seen in this place. Across all parties, every Member representing a Scottish constituency has stressed the issue of jobs, and how important this is to the north-east of Scotland.

JACKDAW AND ROSEBANK OIL AND GAS FIELDS · 2026-09-03 · READ IN HANSARD

There is a fundamental question here about what our priority is. Is it to reduce the bill, to reduce the amount of money that we are spending, or to ensure that disabled people can access all the human rights that the rest of us can, access society and be supported? We must recognise the extra costs of disability. What is the priority?

TIMMS REVIEW: INTERIM REPORT · 2026-07-09 · READ IN HANSARD

May I continue to encourage the Minister to talk to Social Security Scotland and our colleagues in the SNP Government about their experiences of the adult disability payment and whether the changes that have been implemented in Scotland would make a positive difference to those claiming PIP?

TIMMS REVIEW: INTERIM REPORT · 2026-07-09 · READ IN HANSARD

I will point out where things are today and how we can improve them, rather than looking at what was done in the past, but first, I recognise that although Pride is about celebration, it is also about being angry. We should be angry about the injustices.

PRIDE MONTH · 2026-06-04 · READ IN HANSARD

The complete record

Every one of 5,119 lines we hold for Kirsty Blackman, in date order, each linked to its source. Free to read, in full, without an account. Page 69 of 103.

  1. I will not speak for a terribly long time, because I am sure the Committee is not keen on being detained for any longer than necessary. The devolution of air passenger duty has not been properly completed, so the Scottish Government are unable to put in place air departure tax, which we committed to introducing, or to make our proposed changes first to halve that tax and then to remove it completely. We are keen to do that because we believe it is important that we can attract people to visit, live and work in our country, and those steps were in the manifesto we were voted in on in 2016. Complete devolution has not happened due to an issue with our exemption for the highlands and islands. I understand that the UK Government and the Scottish Government are working on that.

    FINANCE (NO. 3) BILL (EIGHTH SITTING) · 2018-12-06 · READ IN HANSARD

  2. The hon. Gentleman makes a strong case for the amendments. Given that more information is better, we are happy to support them. For the avoidance of doubt, I would love to stop flying every week. An independent Scotland would mean we could do that, and it would reduce our carbon footprint.

    FINANCE (NO. 3) BILL (EIGHTH SITTING) · 2018-12-06 · READ IN HANSARD

  3. Yes, but the UK Government were trying to hand APD over in such a way that the highlands and islands exemption would no longer exist, so it would have been completely deficient and would not have operated in the way we hoped or, presumably, the way it was intended to work when its devolution was first mooted.

    FINANCE (NO. 3) BILL (EIGHTH SITTING) · 2018-12-06 · READ IN HANSARD

  4. (5) The matter specified in this subsection is the effects of the changes on— (a) CO 2 emissions, (b) the United Kingdom’s ability to comply with its third, fourth and fifth carbon budgets, (c) air quality standards, (d) air travel demand, and (e) air traffic movements.”.— (Clive Lewis.) This amendment would require the Chancellor of the Exchequer to review the revenue, environmental and certain other impacts of the changes made by Clause 60 .

    FINANCE (NO. 3) BILL (EIGHTH SITTING) · 2018-12-06 · READ IN HANSARD

  5. I beg to ask leave to withdraw the amendment. Amendment, by leave, withdrawn. Amendment proposed : 120, in clause 60, page 44, line 17, at end insert— “(3) The Chancellor of the Exchequer must review the effects of the changes made in subsection (1) and related matters specified in subsections (4) and (5) and lay a report of that review before the House of Commons within six months of the coming into force of the changes. (4) The matter specified in this subsection is the revenue effects of the changes.

    FINANCE (NO. 3) BILL (EIGHTH SITTING) · 2018-12-06 · READ IN HANSARD

  6. The hon. Gentleman is making an excellent speech in which he is talking about a lot of sensible measures to reduce waste. I just want to say that the matter covered in this aspect of the Bill is devolved, so if he presses the amendment to a vote, the Scottish National party will not take part in it.

    FINANCE (NO. 3) BILL (EIGHTH SITTING) · 2018-12-06 · READ IN HANSARD

  7. I appreciate what the Minister says about the effects of the soft drinks industry levy, but it still does not apply to milk-based drinks. Will the Government consider extending the levy to milk-based drinks, given that it has been so successful?

    FINANCE (NO. 3) BILL (EIGHTH SITTING) · 2018-12-06 · READ IN HANSARD

  8. The Minister makes an interesting case, but it is what I would have expected as part of the report required by amendment 75. Will the Government accept the amendment and provide us with the information in report form, rather than having the Minister stand up here and tell us?

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  9. Is the Minister not making the case for more consultation in advance of any tax changes? Clearly, this tax change did not achieve what the Government thought it would. The consultations and information asked for are even more vital if the Government are making mistakes and not achieving what they had hoped.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  10. We can measure the Government against that and say whether the measure has failed or has achieved what they intended to achieve.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  11. Therefore, it is reasonable that the Government come back and explain to us the potential changes they expect to business investment resulting from their legislative changes. The second review is of employment. That is important; the Government are never off their high horse about the level of employment they say we have. If they hope the changes will make a difference to employment levels, they should tell us how much change they expect so that we can measure their performance against whether that has been achieved. We just heard that the previous tax allowances put in place for first-year allowances did not have the desired effect, and the Government have to change them. Therefore, it would be useful to know what the Government expect to happen to the number of employed people as a result of their changes.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  12. It asks for a number of reviews and for us to measure against a number of outcomes that we hope the Government will seek through any changes they make to capital allowances or through having a capital allowances system in the first place. The first review is of business investment. What changes do the Government expect for business investment as a result of all the changes made to capital allowances? Any tax system tries to do three things: disincentivise undesirable behaviour, incentivise desirable behaviour and get money for the Exchequer. It is important to consider whether the legislation does any of those things in the way we would hope. Business investment is key; surely, the point of capital allowances is to incentivise good business investment.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  13. It is a pleasure to speak in this Committee and to serve under your chairpersonship, Ms Dorries. I want to focus my comments on new clause 2, but if the Labour party presses amendment 79 or new clause 5 to a vote, we will support it. What we are trying to do in new clause 2 is not dissimilar from what Labour is trying to do in new clause 5—we are just going about it in slightly different ways. Putting the two new clauses together would make a lot of sense, to encompass what we are both trying to achieve. New clause 2 looks at clauses 29 to 34 and schedule 12 to the Bill and provides for a review of the changes to capital allowances.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  14. I do not understand how the UK Government can say in their financial analysis paper that they will have a free trade agreement with China but no rules of origin checks for goods travelling between the UK and the EU.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  15. The other day, I was talking about the benefits of being in the customs union to a trade expert, who explained to me in quite simple—but incredibly useful—terms the difference between being in a customs union and not being in one. Within a customs union, the starting point is the assumption that the appropriate tariff has already been paid on every good, whereas outside the customs union the assumption is that that has to be proved. Even without rules of origin checks, we would be starting from a different point of view. However, I am not clear that the withdrawal agreement has agreed that there will not be rules of origin checks.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  16. I was just looking to wind up— [ Laughter. ] That is not entirely what I meant. We are seeking more information from the Government about what they intend to achieve. It is incredibly important to do this in the context of Brexit, and it is incredibly important that companies know what the Government are trying to achieve, so that they are aware of what they are being incentivised or disincentivised to do and what the Government’s changes to capital allowances are trying to encourage them to do. If more information could be provided to us and the general public, that would be hugely appreciated. I hope that we can vote on this new clause when we come to the votes at the end.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  17. Will the Minister tell us a little bit about the process that the Government went through in creating the Bill, and the work done between the Government and industry to ensure that the legislation works?

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  18. I agree with the Minister’s point about fluctuations. Does he agree that the cost of hiring boats has fluctuated massively over the past five years? If we had looked at this in 2010, we could not have predicted the fluctuations in just that small but nevertheless incredibly expensive area for oil and gas companies.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  19. One recent issue is that big operators that own a huge number of oil and gas fields, some of which are reaching the end of their economic life, must put in enhanced oil recovery mechanisms to get the rest of the oil out, which means working at higher pressures and temperatures. Big companies that have a huge number of operations in the North sea and around the world will not want to put in the necessary effort to maximise the recovery from the asset. It will think, “Actually, we are not fussed about this asset. Potentially we should just decommission it.”

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  20. We need to ensure that we continue to have access, for example, to the small pools that are not economically viable now but are likely to be once the technology has improved. Decisions about decommissioning must be taken with full knowledge of the knock-on impacts. The other thing that must be taken into account with decommissioning is the effect that removing assets might have on future carbon capture and storage plans. It is incredibly important that some pipelines are kept in place for the carbon capture and storage systems that are currently in train to be viable. That is another thing the Oil and Gas Authority must consider when it decides whether a field is ready for decommissioning.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  21. We have regularly proposed transferable tax history since we first discovered that the industry was concerned. I will give a little background on the importance of transferable tax history and the reasons why we have called for it. There are smaller oil and gas fields around the central ones. The decommissioning of the central oil and gas field results in secondary oil and gas fields, and the smaller pools around the site, no longer being accessible without the building of significant new infrastructure. It is therefore important that, whenever the Oil and Gas Authority takes decisions about which assets can and should be decommissioned at a given time, it does so in the full knowledge of the knock-on impact.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  22. It is not often that I will be found in Committee agreeing with clauses in any Government Bill—least of all in a Finance Bill. However, on clauses 36 and 37, I agree with the provisions on transferable tax history and thank the Government for including them. I first raised the issue of transferable tax history on the record in March 2016 in Westminster Hall. The debate was led by the hon. Member for Waveney (Peter Aldous), the chair of the all-party parliamentary group on the offshore oil and gas industry. It is an active all-party group and does a huge amount of lobbying of the Government. I am sure the Chancellor is sick of hearing from us about things to make the industry more effective and maximise economic recovery, as we have been discussing.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  23. I want them to drive down costs, but I want the decommissioning to be done properly and at the right time.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  24. Regarding the amendments tabled by the Labour party, there is a suggestion that companies will try to inflate the cost of decommissioning or will be disincentivised from reducing the cost of decommissioning as a result of TTH. I do not believe for a second that that is the case; the point the Minister made in relation to the increase and potential fluctuation in decommissioning costs is well made, but the other thing is that companies do not want to have to spend that money. They want decommissioning not to cost a huge amount of money. I am clear that when decommissioning is done, it must be done right, and the Oil and Gas Authority must be on top of that. I am not in favour of companies being able to drive down costs to the very furthest reaches.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  25. As I have said previously, and I think the Minister covered this, this has been a good example of the UK Government and industry working together. I particularly thank Mike Tholen and Romina Mele-Cornish from Oil & Gas UK, who worked incredibly hard on this. Romina had a particularly difficult time trying to explain transferable tax history to a room full of MPs and managed to get there eventually, but that was not an easy task because it is quite complicated. If people do not understand particularly how decommissioning liabilities work, we have to explain that first before explaining why TTH makes a big difference, which I think it really does.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  26. It is important that we do not talk only about the amount of money oil and gas generates for the Exchequer through petroleum revenue tax and the money that comes in because oil and gas comes out of the ground. We should also talk about the wider impact on the economy, which can be felt particularly in the north-east of Scotland. When the oil price went down, we had a massive issue with house prices and redundancies in the north-east of Scotland. Very real change took place not just in those jobs directly involved with operating assets in the North sea, but in those jobs working in supermarkets in Aberdeen or in hotels. We saw the knock-on impact on the economy. It is important for the entire economy that we pursue Vision 2035.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  27. We can see by the increase in productivity in the North sea that technological advances have been made. If the companies making the widgets that improve production continue to be anchored here in the UK, we will be able to export those technologies and the services that sit alongside them around the world even when there is no recoverable oil and gas in the North sea. Many of the companies that I have spoken to in Aberdeen and Aberdeenshire are providing widgets and, yes, they are exporting them, but they are also exporting the people power and the services that go with them through ongoing maintenance contracts, which are a big revenue stream for the region.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  28. The Oil and Gas Authority states that the North sea and the UK continental shelf are seen as a gold standard. If a technology is trialled and works in the North sea, other countries will be happy to roll out that technology if it suits their sea conditions, because they know it has been tested in one of the most rigorous regimes and by some of the best people—they will know that the technology works. For us to continue to have a viable oil and gas industry and a viable anchored supply chain, we need to ensure that we continue to be at the forefront of any technological changes. What we are doing on enhanced oil recovery is genuinely world leading. There are few fields in the world that are at the supermature stage of the North sea, so we are doing some of the most amazing things with technology.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  29. Members will understand that it is hugely important for the north-east of Scotland because of the significant percentage of jobs supported by the oil and gas industry, but it is important throughout the UK. A huge number of companies throughout England provide widgets—I tend to call goods widgets—that are used in oil and gas. If we do not have a successful North sea operation, those widgets will not be bought or used in the north. Vision 2035 is about anchoring the supply chain. It is about a system where, once there is no viable oil and gas left in the North sea, we can continue to have oil and gas jobs anchored in the north-east of Scotland and throughout the UK. The only way we can do that is if we support the industry now and support the jobs that there are now.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  30. Transferring the asset on to the new company means that, however much technology it uses, jobs will be associated with the asset—there will be no jobs if it is decommissioned. We will still get the decommissioning spend and the jobs associated with decommissioning—we will just get it later. The continuing jobs on the asset will be a good thing. Vision 2035 is the Oil and Gas Authority’s vision, which has been picked up by the industry. It is still not talked about enough, particularly by parliamentarians. We are doing our best to raise its profile, but more hon. Members could do more. Vision 2035 is about what we want the oil and gas industry to look like in 2035. Hon.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  31. A lot is being done in this space, and it has been recognised that Scotland has the most ambitious climate change targets in the world. All of our oil and gas fields will be decommissioned at some point. That is how this works. It was always going to be a time-limited industry, because eventually the oil and gas that can be recovered economically will run out. Once an oil and gas field is decommissioned, there will be no jobs associated with it anymore, and there will be none of the anciliary services, so it reduces the amount of employment. A new player may come into the market and want to take on a field that is not a major asset for a big oil and gas company—it would rather decommission the field because it has had enough of it and cannot be bothered with it anymore.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  32. The SNP position and the Government position is to maximise economic recovery. Oil extraction does not have a particular impact on carbon levels. It is not about oil extraction; it is about what is done with it afterwards. Carbon capture and storage, for example, has a major impact on reducing the emissions that are produced when oil and gas are used. We have been pushing very hard on carbon capture and storage. If the extracted oil is made into tarmac or plastic products, it would not cause the emissions that would be caused if it is put into a car or turned into heating oil. The Government have taken steps on electric vehicles and the Scottish Government are doing incredible things to promote them. They are increasing insulation in houses, because domestic heating is a significant contributor to climate change.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  33. That is incredibly important for the north-east of Scotland. I will not support the Labour party’s amendments; I will choose to abstain. However, I will support the Government’s clause in relation to TTH. I thank them for taking action, although I would rather they had taken it sooner.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  34. Access to finance is incredibly important so that companies can begin to support and monetise the technology that they have created. They have incredible reserves of intellectual property, some of which have not had the chance to be developed. I would rather not see the IP sold on to somebody else. I would rather the Government supported such development. All the oilfields will need to be decommissioned eventually, but we want the jobs to be kept for the longer term. We are making a case for the maximum economic recovery to be made from the fields. It is important to note that once a field is decommissioned, there are no longer any jobs associated with that field. If we can prolong the life of that asset, we prolong a situation whereby jobs and therefore money for the Exchequer are secured.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  35. In the event of independence, as was laid out in our White Paper, “Scotland’s Future”, the Scottish and UK Governments will have a negotiation about what will happen to decommissioning tax reliefs. We will do what we can to maximise economic harmony in the North sea and create jobs for the long term. It is incredibly important that those jobs are kept in the UK. The jobs could simply relocate if the Government do not take action. They could do more to support the supply chain, which has been squeezed by the cuts that the bigger operators have had to make because of the reduction in the oil price. The Government could do more to ensure that the supply chain companies are provided with the support that they need. The Oil & Gas Technology Centre is doing a very good job in that regard.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  36. I am really pleased to hear the Government make that commitment in relation to the world centre for decommissioning. We are talking about one of the first oil and gas fields to decommission on a mass scale. It is important that the lessons that we learn from that are used to improve and export the technology.

    FINANCE (NO. 3) BILL (FIFTH SITTING) · 2018-12-04 · READ IN HANSARD

  37. Obviously I would rather there was no change and we all stayed in a customs and VAT union, with common VAT as the preferred option. If there is to be any change, will the Government reassure us that companies that will be provided with as much support as they can, in order to make that change without the cash-flow impact suggested by organisations such as the British Retail Consortium?

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  38. Another possible impact, depending on what happens with any withdrawal agreement, is that move from acquisition VAT to import VAT, which would also have a significant impact on companies, because they would have to pay significantly more money to allow them to do things differently. I was pleased that the Government moved on that point after sustained pressure on them through the passage of the Taxation (Cross-border Trade) Bill. I appreciate that they agreed to put in place a deferment scheme in the event of no deal; that is positive. However, we do not yet know what the deal will look like. Could we have more commitment from the Government about smoothing that path, if there is to be change from acquisition to import VAT?

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  39. It is clear that the Government and HMRC are falling short in the information that they communicate to the companies and organisations that are expected to jump through these hoops. It would be useful if the Government looked at that and ensured that they improve the information they are providing to companies and organisations, so that they can better understand their liabilities and how to comply with them. Lastly, in relation to discussions around the Taxation (Cross-border Trade) Act 2018, the hon. Member for Stalybridge and Hyde mentioned the changes from making tax digital and the impact of that on companies that are finding it more difficult to navigate the system.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  40. First, the hon. Member for Aberdeen South (Ross Thomson) and I are two very different people. He is a lot taller, has dark hair and is a Conservative Member of Parliament. Lots of people have made this mistake over time. He also has very different views from mine on Brexit. To follow up on some of the issues raised, I am comfortable supporting the Opposition amendment; it makes sense to ask for this information. A couple of matters were raised during the debate. It is important that reasonable VAT guidance is given to organisations. As we have previously discussed in Committee, people can only pay the correct tax if they understand how the tax system works. If they do not have the appropriate guidance, it is difficult for them to ensure that they pay the right VAT.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  41. It is not our position that the UK should leave the common VAT area, but we support both Labour amendments, because it is sensible that we have more information about all these provisions, so that the House can take better-informed decisions.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  42. We want the Government to take a step back and have a holistic look at the entire system and explain why they are taxing things in the way that they are, rather than tweak and bodge and make changes year on year, as often happens in this place, so that we end up with something that is unwieldy and does not fulfil the intentions of the Bill in the first place, let alone the intentions of the world as we see it. Will the Minister provide answers?

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  43. What do the Government expect will be the impact of their legislation, particularly the extreme impact on people who are dying from alcohol misuse? What numbers do they expect to see as a result of the changes? If the Government accept Labour’s amendments, it would be useful if the review included the number of people whom they expect to save so that we can measure them against that. Lastly, it is important that the Government tax this stuff and increase the tax rates as inflation increases.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  44. On public health, people who want to get drunk quickly often drink high-strength ciders. It is important the changes focus on people who are not drinking for pleasure in the main, but who are drinking to get as drunk as they possible can. Those are the alcohol deaths we are trying to combat in Scotland with the new minimum unit pricing we introduced, which is a clear and well-intentioned public health change. Minimum unit pricing is all about making sure that high-strength alcohols that can be bought very cheaply are increased in price, so that people cannot get hold of them as easily. We predict that we will see a reduction in alcohol deaths as a result of the changes to legislation in Scotland.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  45. I have been lobbied heavily on this by one of my constituents. I know it is important to a lot of people and that the Government have to their credit committed to making changes in the autumn Budget 2017. Returning to our earlier discussion, I am not clear what the Government are trying to do with the changes to alcohol taxation. Are they trying to incentivise good behaviour; are they trying to disincentivise bad behaviour; or are they trying to generate revenue for the Exchequer? It is important for the Government to clarify that and accept the Labour amendment on the revenue impact on the Exchequer and on public health. That would make a big difference, because we would be clear about the Government’s intentions and what the Government expect to achieve.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  46. I rise to speak to amendment 103 in my name and that of my hon. Friend the Member for Paisley and Renfrewshire South, but I would also like to speak a little more widely about the clause and the Labour amendments. First, I would like to ask the Minister a question about the post duty point dilution, which was in the Red Book. Hopefully, he can answer or get inspiration during the course of the debate. The changes do not appear to be in the legislation, so it would be useful if the Minister could explain when the legislative changes to post duty point dilution will take effect. I understand that the hope is that it will be put into legislation to be enacted in April 2020, but it would be useful if we could have an idea of the legislative process to ensure that those changes are made.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  47. I agree that the hospitality industry is incredibly important, particularly to tourism. However, the oil and gas industry supports 135,000 jobs and is also very important to the livelihoods it supports.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  48. Perhaps I did not express myself very well. My constituents are lobbying for the change to be made; they are not lobbying against the change being made. I was asking when this would come in, because they are hoping for it to come in.

    FINANCE (NO. 3) BILL (SIXTH SITTING) · 2018-12-04 · READ IN HANSARD

  49. Given the potential impact on future years, the change will not be revenue-neutral in future. If the Government think that it will be, it would be useful to know that. Having said all that, I am not clear about the Government’s intentions behind the change; it would be good if they could explain the rationale behind what they are doing. I have looked at the explanatory notes and they do not make it much clearer. The Government may think that this system is fairer. If that is their view, it would be useful for them to explain that. I am not sure whether we will press the amendment to a vote; that depends a lot on the Minister’s response, the information he provides and any follow-up information he commits to providing.

    FINANCE (NO. 3) BILL (THIRD SITTING) · 2018-11-29 · READ IN HANSARD

  50. I am concerned that there is a lack of transparency about the conflict between the two sets of figures provided, and that the Government have not been particularly clear about their intentions behind the change. I understand that they feel that making the change would put everyone on a more level playing field, but surely they should do that only if they expect a change to have a positive impact. There is no point in moving people from being liable for one tax to being liable for another tax to reduce the impact on the Exchequer, if that is the only predicted change. Perhaps the Government want the extra money in year one, because they feel that Brexit will be such a disaster that we could do with extra money in year one, and they are willing to take the hit in future years.

    FINANCE (NO. 3) BILL (THIRD SITTING) · 2018-11-29 · READ IN HANSARD