Judith Cummins
MP for Bradford South · Labour · United Kingdom
“(2) The report under subsection (1)(b) must include— (a) an assessment of the current burden of musculoskeletal conditions in England including— (i) waiting times, (ii) emergency admissions or unplanned care, (iii) variation by integrated care board area, (iv) impact on work and economic inactivity, (v) outcomes, (b) the evidence of poten…”
“(2) The report must include an action plan to address gaps in dementia data across prevalence, the health and social care interface, the dementia care pathway, experience of care, and workforce.”
“(3D) The health and social care integration plan must include— (a) a description of the structural and operational arrangements for joint working between NHS bodies and local authority social care services following the abolition of NHS England; (b) proposals for how the transfer of NHS England's functions to the Secretary of State will a…”
“(2) The conditions are that— (a) the Health Services Safety Investigations Body (or, if its functions have already been transferred under section 63 of this Act, the Care Quality Commission exercising those functions) has laid its final report on Advice and Guidance services before Parliament, and (b) the Secretary of State has published…”
“(3) A report under subsection (1) must include— (a) an assessment of variation in dementia services and outcomes between Integrated Care Board areas, (b) information on workforce capacity, capability and training standards relevant to dementia care, (c) information on access to ongoing post-diagnostic support services, including support f…”
“(2) The report under subsection (1)(b) must include— (a) an assessment of the current burden of respiratory disease in England including— (i) emergency admissions, (ii) variation by integrated care board area, (iii) outcomes; (b) the evidence of potential for rapid and significant improvements in quality of care and productivity that a re…”
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“(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) 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. New clause 19— Administration of inherited pension pots — “(1) HM Revenue and Customs must review the tax administration arrangements relating to inherited pension pots.”
“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.”
“New clause 17— Report on impact of sections 9, 10 and 69 — “Within three months of this Act being passed, the Chancellor of the Exchequer must lay before the House of Commons a report setting out— (a) the number of taxpayers who will pay income tax at each rate during each tax year between 2026-27 and 2030-31 under sections 9, 10 and 69, (b) the number of those taxpayers who are pensioners or are of State Pension Age, (c) comparative figures for each tax year since 2020-21, (d) comparative projected figures for each tax year to 2034-35, and (e) comparative figures with a scenario under which normal uprating policy had been implemented for financial years 2020-21 through 2030-31.” This new clause requires the Chancellor of the Exchequer to assess how many people will be in each income tax bracket from 2026-27 through to 2030-31, together with comparative figures before and after that period.”
“(2) The assessment must evaluate how households across different income levels are affected by these changes.” This new clause requires the Chancellor of the Exchequer to assess and publish a report on how the freezing of tax thresholds to 2030-31 impacts households at various income levels.”
“(5) In this section “written notification” includes electronic communication.” This new clause would require HM Revenue and Customs to notify individuals who, as a result of the freezing of income tax thresholds in the Act, will pay income tax for the first time or move into a higher tax band. New clause 16— Review of the impact of tax changes on household finances — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, publish an assessment of the impact of changes introduced by sections 9,10 and 69 on household finances.”
“(3) A notification under subsection (2) must— (a) explain that the individual’s tax liability is affected by the freezing of income tax thresholds, (b) state whether the individual will pay income tax for the first time or move into a higher tax band, and (c) provide information on where the individual can obtain further guidance about their tax position. (4) HM Revenue and Customs must publish, no later than six months after the end of each affected tax year, a report setting out— (a) the number of individuals notified under this section, (b) the number of individuals who became income taxpayers for the first time as a result of sections 9 and 10, and (c) the number of individuals who moved into a higher tax band as a result of those sections.”
“New clause 15— Notification of taxpayers affected by frozen thresholds — “(1) HM Revenue and Customs must take reasonable steps to identify individuals who, as a result of— (a) the freezing of the starting rate limit for savings under section 9 of this Act, or (b) the freezing of the personal allowance or the basic rate limit under section 10 of this Act, will— (i) become liable to income tax for the first time, or (ii) become liable to income tax at a higher rate than in the previous tax year. (2) HM Revenue and Customs must ensure that each individual identified under subsection (1) is provided with a written notification before the start of the relevant tax year.”
“(3) The report must include an assessment of— (a) the extent to which changes made by this Act have affected hiring decisions by small and medium-sized enterprises; (b) any disproportionate impact on disadvantaged young people, including those from low-income households or with disabilities; and (c) projected impacts over a three-year period following the passing of this Act. (4) The Chancellor of the Exchequer must, following publication of the report under subsection (1), make a statement setting out what steps, if any, the Government proposes to take in response to its findings.” This new clause requires the Chancellor to review and report on the impact of the Act on unemployment, with particular regard to young people aged 16 to 24.”
“(2) The report under subsection (1) must, in particular, assess— (a) the impact of the provisions of this Act on overall unemployment levels; (b) the impact on employment levels for persons aged 16 to 24; (c) the impact on rates of economic inactivity among young people; (d) the effect on youth participation in apprenticeships, training, and entry-level employment; (e) regional variations in youth unemployment arising from the provisions of this Act; and (f) the impact on sectors with high levels of youth employment, including hospitality, retail, and the creative industries.”
“New clause 14— Review of impact on unemployment and youth employment — “(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before Parliament a report reviewing the impact of the provisions of this Act on levels of unemployment in the UK.”
“(3) The report must include an assessment of the impact of this Act on the complexity of the tax system, and on the time and cost of tax administration and compliance, for each of the following groups— (a) pensioners; (b) taxpayers on low incomes; (c) personal taxpayers as a whole; (d) self-employed people; (e) microbusinesses; (f) small and medium-sized businesses; (g) large businesses; (h) personal representatives who administer a person’s estate after their death; (i) professional tax advisers; and (j) HM Revenue and Customs.” This new clause would require the Chancellor to conduct an assessment of the impact of the Act on the complexity of the tax system and on the time and cost of tax administration for taxpayers and their representatives, and for HMRC.”
“(2) The report under subsection (1) must identify the measures in this Act which— (a) add to the complexity of the tax system; (b) reduce the complexity of the tax system; (c) increase the number of individuals, businesses or other organisations liable for tax or for tax reporting; (d) reduce the number of individuals, businesses or other organisations liable for tax or for tax reporting; (e) increase the resources required for HM Revenue and Customs to administer the tax system and ensure compliance; and (f) reduce the resources required for HM Revenue and Customs to administer the tax system and ensure compliance.”
“(4) The Treasury must lay before the House of Commons a copy of the report within 12 months of the coming into force of the anti-forestalling provisions under this Act.” New clause 13— Review of impact of Act on complexity of the tax system and administrative burdens — “(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before Parliament a report setting out the impact of the measures contained within this Act on the complexity of the tax system and the costs of tax administration.”
“(2) The review must, in particular, consider the effects of those provisions on— (a) succession planning and intergenerational transfer of agricultural land and businesses, (b) the viability and continuity of family-run farms, (c) food security and domestic agricultural production, (d) land management, environmental stewardship, and the condition of the countryside, and (e) the availability of agricultural land for active farming. (3) In conducting the review, the Treasury must consult such persons as it considers appropriate, including representatives of the agricultural sector.”
“New clause 11— Uprating of allowance amounts for agricultural property — “The Chancellor of the Exchequer must, within six months of the passing of this Act, undertake and publish an assessment of the potential merits of uprating annually the relief allowance amount for agricultural property by the change in the value of agricultural land.” New clause 12— Review of anti-forestalling provisions relating to Agricultural Property Relief — “(1) The Treasury must conduct a review of the effects of the anti-forestalling provisions relating to Agricultural Property Relief.”
“(2) A review undertaken under subsection (1) must be conducted in accordance with sections 28 to 32 of the Small Business, Enterprise and Employment Act 2015. (3) A review undertaken under subsection (1) must be completed as soon as reasonably practicable after the calendar year to which it relates. (4) The Treasury must lay before Parliament a copy of each review carried out under this section as soon as reasonably practicable following the completion of the review.” This new clause would place a duty on the Chancellor to conduct a post-implementation review of the operation of the carbon border adjustment mechanism one year after the implementation of the UK CBAM and every subsequent year.”
“New clause 9— Impact of changes to gambling duties on the economy of Gibraltar— “The Chancellor of the Exchequer must, before 1 April 2027, lay before the House of Commons an impact assessment on the potential effects of the implementation of sections 83 and 84 of this Act on the economy of Gibraltar.” This new clause would require the Chancellor of the Exchequer to undertake an impact assessment on the potential effects of implementation of sections 83 and 84 on the economy of Gibraltar. New clause 10— Review of operation of the carbon border adjustment mechanism — “(1) The Treasury must, each calendar year for five years following the passing of this Act, undertake a review of the operation of— (a) Part 5, and (b) Schedules 16 to 19.”
“(2) The Chancellor of the Exchequer must lay before Parliament a report on the outcome of the consultation under subsection (1), including the steps they plan to take to address any issues identified. (3) In this section, “tax influencer” means an individual who— (a) is not a tax professional, (b) promotes, markets or otherwise encourages participation in a tax avoidance arrangement, and (c) does so by means of a social media service, where that promotion is carried out— (i) in the course of a business or trade, or (ii) in consideration of, or in expectation of, any payment or other benefit, whether from a promoter of the arrangement or from the social media service, or (iii) with the intention of increasing engagement with, or the monetisation of, content relating to the arrangement.” New clause 8— Impact of section 84 (General betting duty charge on remote bets) — “The Chancellor of the Exchequer must, before 1 April 2027, lay before the House of Commons an impact assessment on the potential effects of the implementation of section 84 of this Act on the size of the illegal betting market.” This new clause would require the Chancellor of the Exchequer to undertake an impact assessment on the potential effects of implementation of section 84 on the illegal betting market.”
“The report would also cover the implications of updating section 7 of the Taxes Management Act 1970 to make winter fuel payment charge liabilities notifiable for tax assessment purposes. New clause 4— Implementing the prohibition of the promotion of certain tax avoidance arrangements — “(1) The Treasury must, within six months of the passing of this Act, consult and report on— (a) how to ensure the regulations specified under section 156(2) of this Act can address the potential for harm to individuals and small businesses from the promotion online and via social media of tax avoidance arrangements by professionals and by social media tax influencers, (b) the potential for detriment to individuals who are liable for tax arising from such promotions, and (c) what steps HMRC should take to inform the public of the risks posed by online tax avoidance arrangements.”
“(2) The report under subsection (1) must in particular consider— (a) the effect of the charge on people whose income exceeds the threshold by a small amount, and any resulting behavioural impacts, (b) the administrative complexity and proportionality of introducing a tapered abatement for winter fuel payments, (c) the potential effect of updating section 7 of the Taxes Management Act 1970 so that a winter fuel payment charge becomes a notifiable liability for tax assessment purposes, including the operation of penalties for failure to notify, and the interaction with existing exceptions for liabilities reflected in PAYE tax coding adjustments or where a taxpayer has already been issued a notice to file a self-assessment return, and (d) the operation and effectiveness of any new PAYE regulation provisions that allow winter fuel payment charges to be collected via tax code adjustments in year, and which allow HMRC to repay any overpaid income tax related to the charge via the tax code within the same year.” This new clause would require HMRC to report to Parliament on the operation of the winter fuel payment charge, including its effect on people whose income exceeds the threshold by a small amount.”
“New clause 3— Report on winter fuel payment charge and related compliance and collection measures — “(1) The Commissioners for HM Revenue and Customs must lay before the House of Commons a report on the operation and effects of the charge applied to winter fuel payments where an individual’s income exceeds the relevant threshold, including the compliance and collection arrangements introduced under section 55 and Schedule 10 in relation to that charge.”
“(2) The customer service standards published under subsection (1) must ensure that persons granted exemptions under regulations made under paragraph 14 or 15 of Schedule A1 to the Taxes Management Act 1970 can access support through non-digital channels with service levels comparable to those historically provided before the introduction of Making Tax Digital. (3) The Commissioners must publish an annual report on compliance with the customer service standards established under subsection (1), and lay a copy of the report before the House of Commons.” This new clause would require HMRC to establish and publish customer service standards for tax payers exempted from Making Tax Digital requirements due to digital exclusion.”
“New clause 2— Report on implementation customer service standards in relation to sections 253 to 258 — “(1) The Commissioners must, within six months of the commencement of sections 253 to 258, lay before the House of Commons a report setting out— (a) customer service standards for persons granted exemptions under regulations made under paragraph 14 or 15 of Schedule A1 to the Taxes Management Act 1970, including— (i) maximum waiting times for telephone helpline calls, (ii) minimum call answering rates, (iii) maximum response times for written correspondence, and (iv) availability of in-person support; (b) measures taken to ensure adequate staffing and resources to meet those standards; (c) data on actual performance against those standards in each quarter; and (d) remedial action to be taken where standards are not met.”
“(3) The report must include— (a) an assessment of whether extending more favourable settlement terms to the groups described in subsection (2)(a) and (b) would improve fairness and consistency, and (b) any recommendations HMRC consider appropriate in light of that assessment.” This new clause would require HMRC to report on the operation and fairness of the new loan charge settlement opportunity. It would consider whether more favourable terms are, or should be, available to those who have a already settled or fully paid liabilities, and to those with arrangements outside the loan charge years.”
“(2) The report under subsection (1) must in particular consider— (a) whether the terms of the settlement opportunity are available to individuals who have previously settled or fully paid liabilities arising from disguised remuneration loan arrangements, (b) whether the terms of the settlement opportunity are available to individuals with disguised remuneration loan arrangements falling outside the loan charge years specified in Part 7A of the Income Tax (Earnings and Pensions) Act 2003, (c) the extent to which any differences in treatment between these groups and those eligible for the settlement opportunity affect perceptions of fairness, and (d) the potential impact of such perceptions on future tax compliance and trust in the tax system.”
“With this it will be convenient to discuss the following: Government new clause 6— Offshore income gains: savings . Government new clause 7— Pensions: abolition of the lifetime allowance charge . New clause 1— Report on fairness and scope of the loan charge settlement opportunity — “(1) HM Revenue and Customs must, within 12 months of the passing of this Act, lay before the House of Commons a report on the operation and impact of any loan charge settlement opportunity established under section 25 of this Act.”
“Order. Before we come to the urgent question on immigration rules, I should say that time is tight today as there is an important Bill to be discussed as well as the three statements that the Government have chosen to make. However, I must put on record in the strongest terms my disappointment that the Home Secretary did not come to the House last week to make a statement on immigration. This follows a week of drip feeding announcements to the media and a major speech outside this place. It is simply not good enough. If that is the impact of the reported changes to the Government’s comms grid, it needs a rethink. It is unacceptable for important policy announcements to be made to the media before the House is informed. I call the shadow Home Secretary.”
“Order. Members should be aware that I am hoping to finish this urgent question by around half-past 4, because we have three statements to follow, so please keep questions and answers short.”
“Order. Members will have noticed that there are still a lot of people on their feet. I am aiming to finish this statement at around 6.45 pm. I call Richard Foord.”
“I thank the hon. and learned Gentleman for his point of order. There has been a degree of prioritisation, but no guarantee. I am sure he understands that the time pressures in the Chamber are sometimes impossible. With three Government statements and an important debate, it is just impossible to call everyone.”
“I thank the Secretary of State for his statement. However, I had no prior notice that he would overrun the 10 minutes that he was allocated for his statement by more than two minutes. He has taken 12 minutes, so the shadow Front Bencher will get their time extended to six minutes. I call the shadow Minister.”
“I can inform the House that Lords amendments 21, 37, 38, 39, 44, 101 and 105 engage Commons financial privilege. If any of these Lords amendments are agreed to, I will cause the customary entry waiving the Commons’ financial privilege to be entered in the Journal. After Clause 1 Cessation of Child Protection Plans”
“With this it will be convenient to discuss: Lords amendment 5, and Government motion to disagree. Lords amendment 16, and Government motion to disagree. Lords amendment 17, and Government motion to disagree. Lords amendment 19, and Government motion to disagree. Lords amendment 21, and Government motion to disagree. Lords amendments 37 and 38, Government motions to disagree, amendments (a) to (c) to Lords amendment 38, and Government amendments (a) to (d) in lieu of Lords amendments 37 and 38. Lords amendment 41, and Government motion to disagree. Lords amendment 42, and Government motion to disagree. Lords amendment 44, and Government motion to disagree. Lords amendment 102, and Government motion to disagree. Lords amendment 105, and Government motion to disagree. Lords amendment 106, Government motion to disagree, and amendment (a).”
“Order. The Minister is being very generous with her time. However, she will be aware that many Members wish to speak in this debate. As it stands, that will be very difficult, given the time constraints.”
“Order. With the exception of the Liberal Democrat spokesperson, there will be an immediate four-minute time limit. I call the Chair of the Education Committee.”
“I have to notify the House, in accordance with the Royal Assent Act 1967, that His Majesty has signified his Royal Assent to the following Acts: Medical Training (Prioritisation) Act 2026 Rare Cancers Act 2026 Sustainable Aviation Fuel Act 2026.”
“Order. The hon. Gentleman will have seen that many Members want to speak in this very important debate, and I am sure he will be bringing his remarks to a close shortly.”
“Members will have noticed that we have many, many more Members on their feet than we have time allocated, so we will start with a five-minute limit.”
“I thank the right hon. Gentleman for his point of order. I am hoping that the hon. Member for East Wiltshire (Danny Kruger) will reconsider his words and withdraw them.”
“We come to the Backbench Business debate on Government support for bereaved children. I call Christine Jardine to speak for up to 15 minutes.”
“Members will realise that time is knocking on. If they could keep their contributions to between five and six minutes, we should be able to get everyone in.”
“I thank the hon. Member for giving notice of his point of order. I have received no notice from Ministers that they intend to make a statement on this matter. However, Ministers on the Front Bench will have heard his point of order. He is of course free to pursue the matter by other means, including parliamentary questions, on which he may wish to consult the Table Office.”
“I am grateful to the hon. Member for giving me notice of his point of order. The House expects Ministers to always give full and frank answers to questions put to them in the House. If a mistake has been made, it is open to a Minister to publish a written correction in Hansard .”
“I remind Members that in Committee they should not address the Chair as “Deputy Speaker”. Please use our names when addressing the Chair. “Madam Chair”, “Chair” and “Madam Chairman” are also acceptable. Clause 1 Limit on selective financial assistance for industry Question proposed, That the clause stand part of the Bill.”
“2)— “Within one year beginning on the date on which this Act is passed, and once every year thereafter, the Secretary of State must publish and lay before Parliament a report assessing the impact of the limits set by this Act on— (a) gross domestic product (GDP), (b) export capacity of small and medium-sized enterprises (SMEs), and (c) volume of trade between the United Kingdom and the European Union.” This new clause would require the Secretary of State to publish an annual report on the impact of the limits set by this Act on GDP, SMEs, and trade between the United Kingdom and the European Union.”
“(2) A report under this section must include a statement of— (a) the level of financial assistance provided in each month to UK steel undertakings under section 8 of the Industrial Development Act 1982 (as amended by this Act); and (b) the number of UK-based full time equivalent jobs in the steel industry which, in the opinion of the Secretary of State, would have been lost had it not been for the increases in the limit on selective financial assistance for industry and the commitment limits on financial assistance for exports and overseas investment for which this Act provides.” New clause 3— Impact of financial assistance limits (No.”
“New clause 2— Impact of financial assistance limits on the steel industry — “(1) No later than one year after this Act is passed, and annually thereafter, the Secretary of State must publish and lay before Parliament a report assessing the impact on the UK steel industry of the increases in the limit on selective financial assistance for industry and the commitment limits on financial assistance for exports and overseas investment for which this Act provides.”
“New clause 1— Impact of financial assistance limits — “Within one year beginning on the date on which this Act is passed, and once every year thereafter, the Secretary of State must publish and lay before Parliament a report assessing the impact of the limits set by this Act on— (a) England, (b) Northern Ireland, (c) Scotland, and (d) Wales.” This new clause would require the Secretary of State to publish an annual report on the impact of the limits set by this Act on each of the UK's devolved nations.”
“Amendment 4, page 1, line 14, at end insert— “(ca) After subsection (4A) insert— ‘(4B) This subsection applies to exports of goods in respect of which the Secretary of State has reason to believe that the goods exported from the United Kingdom are likely to be re-exported in a way that would, had the goods been exported directly from the United Kingdom, be contrary to any provision of the any Sanctions and Anti-Money Laundering Act 2018, or of any sanctions regulations made under that Act. (4C) In respect of exports to which subsection (4B) applies, the aggregate amount of the Secretary of State’s commitments at any time under arrangements relating to exports and insurance shall not exceed £0.’” Clauses 2 and 3 stand part.”