Judith Cummins
MP for Bradford South · Labour · United Kingdom
“I thank the hon. Gentleman for notice of his point of order. I have received no notice from Ministers that they intend to make a statement on this matter. It is not a matter for the Chair, but Ministers on the Treasury Bench will have heard his point of order.”
House of Commons28 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“We come to the Select Committee statement on behalf of the Scottish Affairs Committee. Patricia Ferguson will speak for up to 10 minutes, during which time no interventions may be taken. At the conclusion of the statement, Members may ask questions on the subject of the statement. These should be brief questions, not speeches.”
House of Commons26 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“We come to the Select Committee statement on behalf of the Home Affairs Committee. Dame Karen Bradley will speak for up to 10 minutes, during which no interventions may be taken. At the conclusion of the statement, Members may ask questions on the subject of the statement. Those should be brief questions, not full speeches.”
House of Commons26 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the right hon. Gentleman for his point of order, and he can have his answer now. The Bill removes a disqualification from two categories of persons as set out in clause 1. The number of people who currently fall into those categories for the purposes of the Bill is not relevant to the test of hybridity.”
House of Commons21 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I remind the House that this is a procedural motion. I encourage Members to focus their remarks on the issue of the carry-over extension. I remind the House that Mr Speaker granted an ongoing waiver to allow limited reference to active legal proceedings relating to historical troubles-related deaths.”
House of Commons13 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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…”
House of Commons8 September 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
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“Order. I want to hear what the Secretary of State has to say. I am also certain that constituents want to hear him. This is a very important statement.”
House of Commons19 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“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: Supply and Appropriation (Anticipation and Adjustments) Act 2026 Finance Act 2026 House of Lords (Hereditary Peers) Act 2026 Universal Credit (Removal of Two Child Limit) Act 2026 Industry and Exports (Financial Assistance) Act 2026.”
House of Commons18 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Order. Members are being very generous with their time, but I remind them that I will be starting the Front-Bench speeches at about 6.40 pm, and we still have four more Back Benchers left to speak.”
House of Commons18 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the right hon. Member for notice of his point of order. It is not a matter for the Chair, but he has put his point on the record. If he has concerns about compliance with the law, he may wish to consult the Information Commissioner.”
House of Commons17 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the hon. Member for his point of order. You may not be aware of a previous point of order from your right hon. Friend the Member for Hayes and Harlington (John McDonnell), but you have put your point on the record. If you have any concerns about compliance with the law, you may wish to consult the Information Commissioner.”
House of Commons17 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Order. I remind the House that what we are discussing—and what is in scope—is the number of ministerial appointments, not the salaries of Ministers.”
House of Commons17 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Before we come to the urgent question on the Government’s response to the Humble Address, I would like to remind the House that Peter Mandelson is the subject of an ongoing police investigation. However, no charges have been brought. The sub judice resolution, therefore, does not currently apply. In that context, it is up to Ministers how they reply, but the House’s rules do not prevent them from answering fully. None the less, I know that the House would not wish to do anything that risked prejudicing the investigation, so I gently say to Members that it would be helpful to exercise a degree of restraint in referencing the specific matters under investigation.”
House of Commons16 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the hon. Member for his point of order. While the occupant of the Chair is not responsible for Ministers’ words, I would expect any Minister to return to the House to correct omission, although that is a matter for those on the Treasury Bench and not for the Chair.”
House of Commons16 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Before we come to the statement on heating oil support, I must note my disappointment about briefings to the media before important announcements are brought to this House. It shows a deep discourtesy to this House and its Members and a worrying pattern of behaviour from the Government. As the Public Administration and Constitutional Affairs Committee has stated, “making the most important statements in the first instance to Parliament means doing so before they are made to the media and not at the first available opportunity thereafter”. The requirement to come to this House is set out in the Government’s own rules, in their ministerial code, and they must do better. Furthermore, a statement of this importance ought to have been made by the Secretary of State, and I am sorry that the Minister has been put in this position.”
House of Commons16 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Order. The previous occupant of the Chair reminded Members that we need to start Front-Bench speeches at around half-past 4. If the remaining Members could keep their comments to around five minutes, that would be very helpful.”
House of Commons12 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the hon. Member for her point of order. Her interests are now on the record. I now call, to make a very quick speech, Calvin Bailey.”
House of Commons12 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 85, page 463, line 19, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 86, page 463, line 26, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 87, page 463, line 32, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 79, page 461, line 9, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 80, page 461, line 14, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 81, page 461, line 22, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 82, page 461, line 26, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 83, page 461, line 37, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 84, page 461, line 42, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 74, page 460, line 34, leave out “30 October 2024” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 100, page 460, line 34, leave out “30 October 2024” and insert “6 April 2026”. See explanatory statement for Amendment 95. Amendment 75, page 460, line 37, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 76, page 460, line 39, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 77, page 460, line 41, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 78, page 461, line 2, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 71, page 460, line 9, leave out sub-paragraphs (2) and (3). See explanatory statement for Amendment 67. Amendment 98, page 460, line 9, leave out sub-paragraphs (2) to (4). See explanatory statement for Amendment 95. Government amendments 65 and 66. Amendment 72, page 460, line 23, leave out “sub-paragraph (3) will not apply” and insert “the transfer will prove to be an exempt transfer”. See explanatory statement for Amendment 67. Amendment 73, page 460, line 27, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 1 March 2027”. See explanatory statement for Amendment 67. Amendment 99, page 460, line 27, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 6 April 2026”. See explanatory statement for Amendment 95.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 88, page 458, line 31, at end insert— “(1A) In Section 227, leave out subsection (3)(a) and insert— “(a) if the chargeable transfer was made on death and to the extent that it qualified for relief under Chapters I or II of part V of this Act, eighteen months after the end of the month in which the death occurred, or (b) if the chargeable transfer was made on death and to the extent that it did not qualify for relief under Chapters I or II of part V of this Act, six months after the end of the month in which the death occurred, and”” This amendment would defer the period for the payment of inheritance tax on assets qualifying for payment by instalments by 12 additional months. Amendment 70, page 460, line 8, leave out “6 April 2026” and insert “1 March 2027”. See explanatory statement for Amendment 67.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 97, page 453, line 23, leave out “30 October 2024” and insert “6 April 2026”. See explanatory statement for Amendment 95. Amendment 108, page 454, line 40, at end insert “(But see subsection (2A).) (2A) If the Treasury estimates that the value of agricultural land has increased by more than the percentage increase in the consumer prices index during the same period, then it must instead make an order by statutory instrument amending each relief allowance amount relating to agricultural property by the percentage increase in the value of agricultural land.” Government amendments 54 and 55. Government amendments 62 to 64.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 94, page 453, line 17, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.” Amendment 107, page 453, line 17, after “£2.5 million” insert “plus the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”. See Amendment 102. Amendment 69, page 453, line 23, leave out “30 October 2024” and insert “1 March 2027”. See explanatory statement for Amendment 67.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 93, page 453, line 15, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.” Amendment 106, page 453, line 15, after “£2.5 million” insert “plus the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995”. See Amendment 102.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 92, page 451, line 22, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.” Amendment 105, page 451, line 22, after “£2.5 million” insert “plus (aa) the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”. See Amendment 102.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“This amendment, along with Amendments 68 to 87 would remove the transition period in respect of the changes to agricultural property and business property relief and delay the implementation date so that the changes would take effect for transfers made after 1 March 2027. Amendment 95, page 450, line 27, leave out “30 October 2024” and insert “6 April 2026”. This amendment, with Amendments 96 to 100, would remove the transition period in respect of the changes to agricultural property and business property relief so that the changes take effect for transfers made from 6 April 2026. Amendment 68, page 451, line 6, leave out “30 October 2024” and insert “1 March 2027”. See explanatory statement for Amendment 67. Amendment 96, page 451, line 6, leave out “30 October 2024” and insert “6 April 2026”. See explanatory statement for Amendment 95.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 91, page 450, line 25, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.” Amendment 104, page 450, line 25, after “£2.5 million” insert “plus the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995”. See Amendment 102. Amendment 67, page 450, line 27, leave out “30 October 2024” and insert “1 March 2027”.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 90, page 449, line 36, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.” Amendment 103, page 449, line 36, after “£2.5 million” insert “plus (aa) the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”. See Amendment 102.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“This amendment, and Amendments 103 to 107, would allow landlords to access 100% relief from inheritance tax where they have let land or farms to tenant farmers on secure agreements under the Agricultural Holdings Act 1986 or on agreements under the Agricultural Tenancies Act 1995 for 10 years or more.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 89, page 444, line 16, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.” Amendment 102, page 444, line 16, after “£2.5 million” insert “plus (aa) the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 111, page 443, line 9, leave out from “and” to end of line 12 and insert— “(b) either— (i) is attributable to property that has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family, or (ii) if the value does not fall within (i), does not exceed the amount of the 100% relief allowance available in relation to that chargeable transfer (see section 124D),”. This amendment would apply 100% agricultural property trust relief where the property has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 110, page 442, line 29, leave out from “and” to end of line 32 and insert— “(c) either— (i) is attributable to property that has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family, or (ii) if the value does not fall within (i), does not exceed the amount of the 100% trust relief allowance available in relation to that occasion (see sections 124G to 124K),”. This amendment would maintain 100% business relief where the property has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 109, in schedule 12, page 442, line 20, leave out from “and” to end of line 23 and insert— “(c) either— (i) is attributable to property that has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family, or (ii) if the value does not fall within (i), does not exceed the amount of the 100% relief allowance available in relation to that chargeable transfer (see section 124D),”. This amendment would maintain 100% business relief where the property has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“It also places a six-monthly reporting requirement on the Government. Amendment 10, page 94, line 4, leave out clause 77. This amendment would maintain the existing zero-rating for the purposes of VAT on the full value of the lease of a vehicle to a disabled person supplied through the Motability Scheme. Amendment 11, page 96, line 6, leave out clause 78. This amendment would maintain insurance premium tax relief for all vehicles let to a disabled person and supplied through the Motability Scheme. Amendment 101, page 103, line 29, leave out clause 86. Government amendments 48 to 53. Government amendments 56 to 61. Amendment 8, page 442, line 2, leave out schedule 12. This amendment would remove the changes to Agricultural Property Relief and Business Property Relief from the Bill.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(10) The Treasury must, within 6 months of regulations under this section coming into force, and every 6 months thereafter, lay before Parliament a report on— (a) the number of victims who have died since the previous report while awaiting compensation, (b) the number of estates that have received inheritance tax relief, (c) the average time taken to process claims for relief, (d) any identified barriers preventing families from accessing their entitlement, and (e) steps taken to expedite outstanding infected blood compensation claims.” This amendment requires the Chancellor of Exchequer to make regulations under this section within 60 days of Royal Assent. It requires mandatory consultation with those directly affected, and a support service to help bereaved families navigate the system.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(9) The regulations made under subsection (1) must make provision for identifying and assisting the estates of deceased victims in claiming inheritance tax relief, including— (a) outreach to known affected families, (b) assistance with evidence gathering where medical records have been destroyed, (c) clear and accessible guidance in plain language, and (d) a dedicated helpline staffed by trained caseworkers familiar with the infected blood scandal.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 6, page 78, line 4, leave out clause 62. This amendment removes the changes to the thresholds for Agricultural Property Relief and Business Property Relief from the Bill. Amendment 7, page 78, line 11, leave out clause 63. This amendment removes the imposition of inheritance tax on pension interest. Government amendments 15 to 47. Amendment 9, in clause 74, page 91, line 25, at end insert— “(7) The Treasury must make regulations under subsection (1) within 60 days of the passing of this Act. (8) Before making regulations under subsection (1), the Treasury must consult— (a) organisations representing infected and affected individuals, (b) the Infected Blood Compensation Authority, and (c) bereaved families of victims who have died awaiting compensation.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 135, page 11, line 8, leave out from “company” to end of line 10 and insert “, £24 million.” Amendment 136, page 11, line 14, leave out from “section 331A)” to “, and” in line 16 and insert “, £40 million;”. Amendment 137, page 11, line 18, leave out from “company” to end of line 20 and insert “, £24 million.” Amendment 138, page 11, line 23, leave out subsection (6)(b). Amendment 139, page 11, line 34, leave out leave out subsections (7) and (8) and insert— “(6) In section 297 (the gross assets requirement)— (a) in subsection (1)(a) for “£15 million” substitute “£30 million” (b) in subsection (1)(b) for “£16 million” substitute “£35 million” (c) in subsection (2)(a) for “£15 million” substitute “£30 million” (d) in subsection (2)(b) for “£16 million” substitute “£35 million””. Government amendments 12 to 14.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 131, page 10, line 10, leave out leave out subsections (6) and (7) and insert— “(6) In section 186 (the gross assets requirement)— (a) in subsection (1)(a) for “£15 million” substitute “£30 million” (b) in subsection (1)(b) for “£16 million” substitute “£35 million” (c) in subsection (2)(a) for “£15 million” substitute “£30 million” (d) in subsection (2)(b) for “£16 million” substitute “£35 million”” Amendment 132, in clause 15, page 10, line 30, leave out from “(6A))” to “, and” in line 32 and insert “, £20 million”. Amendment 133, page 10, line 34, leave out from “company” to end of line 36 and insert “, £10 million.” Amendment 134, page 11, line 4, leave out from “section 331A)” to “, and” in line 6 and insert “, £40 million”.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 125, page 9, line 10, leave out from “company” to end of line 11 and insert “, £24 million.” Amendment 126, page 9, line 15, leave out from “section 252A)” to “, and” in line 17 and insert “, £40 million”. Amendment 127, page 9, line 19, leave out from “company” to end of line 21 and insert “, £24 million.” Amendment 128, page 9, line 24, leave out sub-paragraph (b). Amendment 129, page 9, line 38, leave out “that is not a specified Northern Ireland company”. Amendment 130, page 10, line 4, leave out “that is not a specified Northern Ireland company”.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 117, page 7, line 10, leave out from “(1)” to end of line 13 and insert “for “250” substitute “500””. Amendment 118, page 7, line 14, leave out from “(2)” to end of line 15 and insert “for “250” substitute “500””. Amendment 119, page 7, line 25, leave out from “15 years” to end of line 27. Amendment 120, page 7, line 28, leave out subsection (7). Amendment 121, page 8, line 28, leave out sub-paragraph (4). Amendment 122, in clause 14, page 8, line 36, leave out from “(5A))” to “, and” in line 38 and insert “, £20 million”. Amendment 123, page 8, line 40, leave out from “company” to end of line 1 on page 9, and insert “, £10 million.” Amendment 124, page 9, line 5, leave out from “section 252A)” to “, and” in line 7, and insert “, £40 million”.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Amendment 4, page 4, line 31, leave out clause 7. This amendment removes the property rates of income tax for 2027-28 from the Bill. Amendment 5, page 5, line 20, leave out clause 10. This amendment removes the freeze in income tax thresholds from the Bill. Amendment 112, in clause 13, page 6, line 13, leave out from “means—” to “fifteenth” on line 16. Amendment 113, page 6, line 20, leave out from “(1)” to end of line 23 and insert “for “£3 million” substitute “£6 million””. Amendment 114, page 6, line 27, leave out subsection (3)(d). Amendment 115, page 7, line 1, leave out from “(1)” to end of line 4 and insert “for “£30 million” substitute “£120 million””. Amendment 116, page 7, line 5, leave out from “(2)” to end of line 13 and insert “for “£30 million” substitute “£120 million””.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(4) In this section, “the hospitality sector” means persons or businesses operating in the provision of food, drink, accommodation, or related services.” This new clause would require the Chancellor of the Exchequer to assess and report on the cumulative impact on the hospitality sector of alcohol duty measures in the Act alongside wider fiscal changes, including employer National Insurance contributions and business rates. Amendment 1, page 2, line 7, leave out clause 4. This amendment removes the increase in dividend rates from the Bill. Amendment 2, page 2, line 16, leave out clause 5. This amendment removes the new savings rates of income tax from the Bill. Amendment 3, page 2, line 21, leave out clause 6. This amendment removes the new rates of income tax on property income from the Bill.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(2) For the purposes of subsection (1)(b), changes to taxation and business costs include, but are not limited to— (a) changes to employer National Insurance contribution rates or thresholds, (b) changes to business rates, including reliefs and revaluations, and (c) any other fiscal measures which materially affect operating costs for hospitality businesses. (3) A report under subsection (1) must include an assessment of the impact of the matters listed in that subsection on— (a) levels of employment across the United Kingdom within the hospitality sector, (b) the number of hospitality businesses ceasing to trade, (c) the number of new hospitality businesses established, and (d) the financial sustainability of hospitality businesses.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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 20— Review of cumulative impact on the hospitality sector — “(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before the House of Commons a report assessing the cumulative impact on the hospitality sector of— (a) the measures contained in section 86 of this Act, and (b) changes to taxation and business costs affecting that sector introduced outside this Act since 2020.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(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.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗