Nigel Huddleston
MP for Droitwich and Evesham · Conservative · United Kingdom
“As you know, Madam Deputy Speaker, I love to do everything I can to support our pubs and hospitality industry—and I do mean everything. I am pleased to represent an area of the country that has many fantastic pubs, many of which are participating in my current “Pub of the Year” competition, and voting is now open.”
“Commercial radio shares much of the same transmission infrastructure as DTT; if there were a switch-off, the costs that are currently shared between television and radio could instead be transferred to radio broadcasters, creating a significant new cost burden from 2035 onwards and potentially increasing transmission costs by more than 50…”
“That will take place in either 2034 or 2044, and it could have a profound impact on remote and rural communities in particular, such as parts of my Droitwich and Evesham constituency. Secondly, I am concerned about the thorny issue of prominence.”
“We have to strike the right balance between ensuring that people can access reliable information and protecting the fundamental freedoms that underpin our democracy. We must be very careful not to drift towards a society in which free speech is constrained, open and honest debate stifled, and the exchange of new ideas discouraged.”
“In a future wartime scenario, the UK might be thankful to have retained the infrastructure required to broadcast to the nation and beyond over distances of hundreds of miles. We then come to the issue of prominence.”
“It is a pleasure to serve under your chairmanship, Dr Allin-Khan. I refer Members to my entry in the Register of Members’ Financial Interests, and I congratulate my right hon. Friend the Member for Maldon (Sir John Whittingdale) on securing today’s debate.”
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“Doing so was the sector’s main ask in the 2024 spring Budget, and it could help to unlock around £9 billion in uncommitted investment spend, according to Offshore Energies UK, which welcomed the decision. I am sorry that he feels unable to welcome it as well. Those measures will ensure that investment in our economy continues to grow. I will now outline some measures in the Bill’s property package. The Bill will cut the higher rate of capital gains tax on residential property from 28% to 24%, encouraging landlords and second home owners to sell their properties, which could increase revenues because there would be more transactions.”
“I could not disagree more with the hon. Member’s premise. If anybody has shown support for the sector, this Government have. We have shown huge support for the sector, in an appropriate and proportionate way, while also encouraging the industry to decarbonise. As I said, we are taking fiscally responsible decisions to extend the energy profits levy for one year. We are also providing confidence and certainty to businesses in the sector by legislating for an energy profits levy price floor. That is what is in the Bill. That will effectively abolish the energy profits levy if the six-month average for both oil and gas is at or below a set threshold.”
“Instead of taking the responsible decisions to back businesses, the Labour party wants to saddle them with new regulations. Labour’s so-called new deal for workers is in fact a bad deal for jobs, workers and businesses. The 70 new regulations from the deputy leader of the Labour party and the unions would ban flexible working, disincentivise small businesses from making new hires and unleash waves of low-threshold, zero-warning strikes.”
“However, Labour was in good—or, rather, bad—company, because the Lib Dems and the SNP did not support it either. It is not the first time that we have seen such—how should I put it?—distance between what the Opposition say and what they do. Recently, the Labour party even said that it would support our national insurance tax cuts, but when it came to the vote, I did not see a single Labour MP in the Aye Lobby with the Conservatives. Nor were there any Lib Dems, while SNP Members were in the No Lobby actively voting against tax cuts for their constituents. The Government are getting on with delivering on our plan to cut taxes, grow the economy and boost investment, but the Labour party would put all that at risk and send us back to square one.”
“The Government recognise that it is everyone’s responsibility to pay their fair share of tax to support our vital public services, so we are closing another anti-avoidance loophole—one that enables individuals to avoid tax by moving assets abroad via a company. That is one of 200 measures that we have undertaken since 2010 to close loopholes and reduce the tax gap, which now sits at just 4.8%—down from 7.5% under Labour. Yes, that is an inconvenient truth for the Opposition, who recently claimed to be so enthusiastic about tackling tax avoidance yet did not take the actions that we have taken when they were in power. Importantly, Labour failed to support the last Finance Bill, which included further measures to tackle tax avoidance.”
“Finally, I turn to measures that will simplify and modernise our tax system, making it easier to engage with the tax system and closing loopholes that could be used for avoidance. The negative impacts of inefficient, complex taxes on both businesses and the wider economy cannot be overstated. That is why the Government are taking action to ensure that the system works for everyone. As a starting point, we are amending two primary VAT interest provisions in legislation to ensure that they apply to all cases intended by the policy. That will mean that the interest payments that HMRC recovers are correct, and it will save time and resources for HMRC and businesses.”
“That follows an external evaluation that found no strong evidence that the relief is meeting its original objective of supporting investment in the private rented sector, and because HMRC has recorded high and clear instances of its abuse. We are also amending rules to ensure that victims of domestic abuse are not unfairly penalised if they wish to buy their first homes anonymously, and that those in difficult circumstances do not face additional barriers to purchasing homes. We will ensure that registered providers of social housing in England and Northern Ireland are not liable for stamp duty land tax when purchasing property with a public subsidy, and exempt public bodies from the 15% anti-avoidance rate.”
“I think I know where my hon. Friend is heading. Of course I cannot comment on individual tax situations. His point, though, is an important one: everybody should always pay the taxes that they owe. I think that principle is shared across the House. The measure will be implemented from 6 April 2024, so some people may be disappointed that there is no retrospectivity, but as I say, it will make more homes available to purchase for a variety of buyers, including first-time buyers. We also need to ensure that the property system is fair and working as intended. The Government are clear that where policies are not meeting their policy objectives, we will take action. That is why we are abolishing multiple dwellings relief, a bulk purchase relief in the stamp duty and land tax regime, from 1 June 2024.”
“We have much lower levels of taxation than Germany, France, Italy and many other countries. As I said, we had high levels of taxation out of necessity, but we are now in a position to start reducing those levels of taxation out of policy intent and choice, and that is exactly what we are doing. To conclude, this Finance Bill absolutely rewards hard work, supports our vital industries, boosts the housing market and continues to create a fairer, simpler and more modern tax system. It delivers on the Government’s commitment to prioritise economic growth and will ensure a brighter future for our country. For those reasons, I commend it to the House.”
“I certainly have the humility to accept and recognise that. Taxes are higher out of the obvious and widely accepted necessity of paying for massive amounts of intervention because of the pandemic and in response to supporting families and businesses through the cost of living challenges. We make no apology for intervening to support lives and livelihoods to the extent that it was necessary. It was absolutely vital that we intervened because not doing so would have been a disaster for the UK economy. However, the general level of taxation, as the right hon. Gentleman is probably aware, is much lower in the UK than in many other countries that also had to significantly increase taxes and Government intervention out of necessity in response to the pandemic.”
“He either does not understand that, or is irresponsibly scaremongering, because he has known for a long time that national insurance and other payments are topped up by general taxation. He should know better.”
“I very rarely intervene from the Dispatch Box, but I cannot help myself this time. The hon. Gentleman and I have had multiple conversations about this. He cannot differentiate between an aspiration and a policy commitment. His £28 billion was a policy commitment; what we have laid out is an aspiration. They are two different things. As for the hon. Gentleman’s scaremongering about the possible hit to pensions or the NHS, he knows full well that those suggestions are absolutely not true, because national insurance does not wholly pay for health, benefits, or indeed pensions. He is either scaremongering or exhibiting complete and utter financial illiteracy. Total spending on the NHS is over £160 billion, and welfare spending is over £260 billion, massively dwarfing the total amount raised by national insurance.”
“The income tax exemption for the 2024 UEFA champions league final further supports our ongoing commitment to make the UK a global leader for hosting world-class major sporting events. I commend this draft statutory instrument to the Committee.”
“The draft regulations make use of the powers that were introduced in the Finance Act 2014, providing a UK income tax exemption through secondary legislation. This exemption will apply to non-resident players, officials and individuals designated by UEFA on income earned in connection with the final. The exemption will run from 28 May to 2 June 2024, allowing a short period either side of the event, so that the exemption covers any other duties performed in connection with the final. Being exposed to taxes in two countries is administratively difficult to deal with, and consideration would need to be given to the application of withholding taxes, filing self-assessment tax returns and understanding the terms of existing double taxation treaties. I therefore have no doubt that the exemption will be welcomed.”
“More recently, statutory tax exemptions have been provided for events including the UEFA men’s and women’s Euro football championships in 2021 and 2022, the 2022 Birmingham Commonwealth games and the 2023 women’s finalissima football match. All, again, received cross-party support. I am therefore confident that Members will agree that it is in keeping with the Government’s policy and precedent to provide an exemption for the 2024 UEFA champions league final. Furthermore, as in this case, such an exemption is often a requirement of the bidding process. Tax exemptions are reserved for exceptional events, and I am sure that the Committee will agree that the 2024 UEFA champions league final is a fine example of that.”
“The UEFA champions league final being hosted in the UK will have a range of benefits: inspiring a new generation of young footballers; bringing communities together; and boosting the UK economy. That reflects the importance of promoting grassroots-level football, which is a key priority of the Football Association. Back in 2020, Wembley stadium was awarded the right to host the 2024 UEFA champions league final. That was part of the Government’s wider strategy to make the UK an attractive location for world-class sporting events. Successive Governments have provided income tax exemptions for hosting major sporting events. The UK has a long track record of showcasing its excellence as a host of major events, including the UEFA champions league finals in London in 2013 and in Cardiff in 2017.”
“I championed that in my previous role as Minister for Sport at the Department for Culture, Media and Sport, and I am pleased that another former Minister for Sport, my hon. Friend the Member for Chatham and Aylesford, who was equally a champion of major sporting events, is present in Committee. Indeed, such events generally receive cross-party support. The UEFA champions league final is UEFA’s flagship club football competition, where the world’s greatest football players demonstrate their elite skill. The home of football, Wembley stadium, is one of the greatest stadiums in the world. I am therefore greatly looking forward to the final there in just a few months’ time. Nearly 90,000 people will attend in person, and more than 100 million people will watch on televisions across the world.”
“I beg to move, That the Committee has considered the draft Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024. It is a pleasure to serve under your chairmanship, Sir Robert. The draft regulations will provide an income tax exemption for UEFA-accredited overseas individuals who participate in the 2024 UEFA champions league final at Wembley stadium in June. The exemption will apply to any UK income that a UEFA-accredited individual receives for participating in the event, or for duties and services performed in connection with the final. The Government recognise the great benefits and rewards that all sports bring to this country.”
“I join the hon. Gentleman in wishing the best of luck to England’s teams. He made an important point about the significant achievement of hosting the Euros again in 2028, which shows that we can host such things. We can host such events extremely well, and they are very good for the UK economy, being a good return on investment. It is clear that there is support for the draft regulations across the Committee. The 2024 UEFA champions league final will promote football at home and abroad. It will be a highlight of the sporting calendar and will be guaranteed to delight football fans across the globe. Hosting the event will strengthen the UK’s proud record of hosting sports and leisure events of that scale, enhancing our reputation across the world. For those reasons, I commend the legislation. Question put and agreed to.”
“HMRC helpline and webchat advisers will always be there for taxpayers who need support because they are vulnerable or digitally excluded, or have complex affairs. I recognise that such reassurances were not communicated clearly enough yesterday. Of course, the pace of this change needs to match the public’s appetite for managing their tax affairs online. The changes in the self-assessment VAT and PAYE helplines announced by HMRC will therefore be halted while it engages with stakeholders, which means that the phone lines will remain open as usual. HMRC will now work with stakeholders—including me—while continuing to encourage customers to self-serve and gain access to the information that they need more quickly and easily by going online or to the HMRC app, which is available 24/7.”
“Thank you, Mr Speaker. I thank the hon. Member for Ealing North (James Murray), and others, for raising the important issue of HMRC’s customer services and its plans to provide better services for taxpayers. As Members probably know, His Majesty’s Revenue and Customs has announced that it is halting planned changes to its helplines, but aims to encourage more taxpayers to self-serve online. It has listened to the feedback and recognises that more needs to be done to ensure that all taxpayer needs are met, while also encouraging those who can to make the transition to online services. Making the best use of online services allows HMRC to help more taxpayers, and to get the most out of every pound of taxpayers’ money by boosting productivity.”
“That involves almost 500 people working full time to answer just those calls, and such resources could be redeployed. The hon. Member can be reassured that those who are not digitally savvy and those with difficulties will always be able to access services, including telephone services.”
“I am sure the hon. Member is aware that HMRC is a non-ministerial Department. Ministers set strategy and work closely with the Department on operations and communications. It is important to recognise that 67,000 people work for HMRC. They go to work every day and try to do the right thing, and it is important to recognise that many people there work very hard. The overall strategy is absolutely right and I completely support it, and I will give the hon. Member an example of why we need to encourage and support the move to online services. In 2022-23, HMRC received more than 3 million calls on just three things that can easily be done digitally: resetting online passwords, getting one’s tax code and getting one’s national insurance number.”
“I thank my hon. Friend and the Select Committee for their work in this area. I know that HMRC customer service has been an area of focus for her and others for some time, and we appreciate the input. I recognise that she acknowledges the potential opportunities and the upside to encouraging more people to go online, but the point she makes is really important. HMRC has taken the feedback with good grace, because it is important that we move at the speed at which the public are willing to move. Of course, some people are not willing or able to move to purely online services. I am sorry for not responding earlier to the hon. Member for Ealing North (James Murray) on whether the telephone lines will stay open. Yes, of course they will.”
“I think more than 1 million people were notified last year that they did not need to do so. Following other changes in Government policy, we have also communicated that those on high incomes—up to £150,000, for example—but do not have complex tax affairs do not need to provide a self-assessment return. There is a broad package going on here to enhance and improve customer service, but we recognise that many people like and would prefer a telephone service.”
“As I outlined a few moments ago, I think we can all appreciate that in order to serve customers, and particularly those who most need support, we need to ensure that those who do not need to go online have alternative channels—by the way, the customer service levels are higher in online channels—and the use of the app, which I encourage all individuals to use. Those who can go online will find a very effective and efficient service, so this is absolutely the right strategy and one that I completely and utterly support. We have also previously had a trial closure of the lines, and the report released yesterday showed that it worked quite well. The hon. Gentleman also asked about redeployment. HMRC is proactive in notifying people who, for example, do not need to provide a self-assessment form.”
“My hon. Friend makes the really important point that there are still people in this country, including in her constituency, who are not digitally aware or who are digitally excluded for a variety of reasons. That is why an important part of our strategy is to ensure that those who are digitally excluded, and those who are vulnerable or have particularly complex affairs, can always reach a human being.”
“I mentioned in my opening comments—I will stress it again because it is important that nobody scaremongers about this—that it was never intended, and never would have been the case, that the vulnerable, the digitally excluded or those with complex affairs would be unable to access these services, even with the proposals set out yesterday. On that particular point, the hon. Gentleman is just wrong.”
“I thank my hon. Friend for raising this matter. I reiterate that there is a very good reason why HMRC’s structure and relationship with Government is as it is, because it would be inappropriate for Ministers to interfere with individual tax affairs. However, I would be more than happy to raise his point with HMRC and respectfully ask that it pays it due attention. Of course, the Government set broader policy.”
“Very simply, we have one of the lowest tax gaps reported in the world, at about 4.8%, precisely because of the clarity of the tax system and the efficiency of HMRC in gaining the tax that is owed. Of course there are customer service challenges, and I am having conversations with HMRC about that. HMRC is also held to account in the Chamber, the Treasury Select Committee and elsewhere, as appropriate. It is important that we recognise that HMRC received 38 million telephone calls and 16 million pieces of correspondence in 2022-23. If it were a private sector business, we can see how it would make sense strategically to move, where appropriate, as much of that activity as possible online, where it can be dealt with more appropriately and often more quickly.”
“I assure my right hon. Friend that we are having live conversations with HMRC about how it communicates with Members of Parliament on behalf of our constituents. Some Members tell me that they would prefer a telephone call, whereas others would prefer email. It is important that we have both. I am more than happy to communicate views and opinions from across the Chamber on that point. I am well aware that one of the biggest areas of concern about yesterday’s announcement, and one of the reasons why the feedback has been so loud, is that vulnerable people, including those with disabilities, might not be helped. It was never the intention or the plan that such people would be unable to access online, webchat or other channels.”
“I need to correct the hon. Lady, as the vast majority of the points I raised could be handled online, including through the app. One of the things we must do is communicate far more clearly. A fair point has been raised in the Chamber today, and I will continue to discuss it with HMRC, because there are clearly some challenges with communicating what is available, where help exists and so on, but there is a wealth of information on the digital offerings, particularly the app, and I encourage people to adopt them, where possible. The hon. Lady makes a valid point that people who cannot adopt them will need other help, and we are listening.”
“As I mentioned a few moments ago, there has been a trial closure of telephone services. The recently reported results show that the trial worked quite well. As we heard overnight and are hearing again in the Chamber today, the important challenge is that the confidence behind that has not been effectively communicated. The reassurances that I personally received on what will happen to help those who are not able to access online services—including the disabled, those without digital access and those with particularly complex cases—were not communicated. That is important to making sure that, as HMRC moves forward and policy is developed, we move at a pace with which people are comfortable.”
“I give the right hon. Gentleman an assurance on the latter point. As I have outlined several times today, I think we can all recognise that the move to digital, where appropriate, will relieve the burden on the people answering telephone calls and on some other services, allowing them to deliver precisely the end goal that he describes. Simplifying the tax system is a goal of Government policy. I gave an example of people on high incomes with relatively simple tax affairs—those who pay through PAYE, for example—and we are trying to remove as many of those people as possible from self-assessment. I completely understand the right hon. Gentleman’s points.”
“There are a variety of channels and tools, including my ministerial oversight. The Treasury Select Committee and other bodies also play an important part. I am not suggesting in any way, shape or form that I am removing myself from responsibility for HMRC, as I have ministerial oversight. If colleagues have concerns, they can always raise them with me. It is my job to raise those concerns with HMRC.”
“HMRC and I have heard and respect the views of the PAC and other bodies, including their recommendations and suggestions for improvement. Of course, many of these bodies suggest that the continuing move towards digital and online is an important part of that process. As I have said, I do not have day-to-day operational responsibility for HMRC, but I do have oversight. I proactively requested a meeting with the unions several weeks ago, and that is what I have tended to do in all my ministerial roles.”
“My hon. Friend is correct that a focus on productivity is key, and I can assure him that these are exactly the kinds of conversations that I am having. The Chief Secretary to the Treasury is leading a cross-Government review of productivity. HMRC staff are required to work in the office for 40% of the time. I have asked HMRC to assess and monitor the productivity of staff who are working from home versus staff working in the office, and there is very little difference. Because of the concern expressed by my hon. Friend and others, I will keep an eye on it.”
“Yes, I am sorry to hear about those circumstances for the hon. Lady’s constituent. As I said, I have to be careful given the need to keep at arm’s length in individual cases, but she also raises a broader policy point. A lot of training and work goes on. I repeat that some 60,000 people work for HMRC, many of whom are dedicated, hard-working and well-trained individuals, and they often do a thankless job, but she makes a valid point, and I will happy raise that issue. I spoke incorrectly a few moments ago, so may I take the opportunity to correct what I said, Mr Speaker? HMRC staff are required to work in the office 60% of the time, not 40% of the time.”
“As I say, I have ongoing engagement with HMRC. It is operationally independent, but I do have some oversight, and ministerial guidance is appropriate. I appreciate all the comments made by hon. Members today. These will be live conversations, and HMRC is listening to the conversations today. I will be happy to raise with it the points that she makes.”
“It is important that HMRC commands respect—to a broad degree, it does—across the House and among our constituents, because that is how we can ensure that we comply with tax requirements. Where there is confusion, uncertainty or a valid question, it is important that people can get help, advice and support. For some people, it is appropriate to go online to get that, but that is not the case for everybody. As I said, the comments made today are very much appreciated. I suspect that the hon. Gentleman will recognise that, as I have said many times, it is important that all of us encourage and support the digitisation of these services, and the adoption of the app by our constituents, because that will help ensure that the time available is focused on those who most need help and support. Royal Assent”
“Thanks to the combined impact of national insurance cuts and above-inflation increases to thresholds since 2010, an average worker on £35,400 in 2024-25 will pay over £1,500 less in personal taxes than they otherwise would have done. These national insurance contribution cuts were possible due to the significant progress we have made in combating inflation.”
“I am sure that if the hon. Gentleman looks carefully, he will see that the Government have demonstrated their commitment to supporting the most vulnerable in society. He will also have heard my hon. Friend the Member for North East Bedfordshire (Richard Fuller) explain the circumstances as to why we have higher taxes than we would desire. If the hon. Gentleman is telling me that Labour party policy is to change the thresholds, perhaps he can have that conversation with the shadow Chancellor, who can explain how she would pay for that.”
“I completely disagree with the hon. Gentleman’s explanation. Not only will I repeat that our constituents completely understand the difficult global circumstances, with the pandemic and the cost of living challenges following the invasion of Ukraine, but I can say that we have grown faster since 2010 than many other major economies, and the IMF forecasts that we will grow faster than Germany, France, Italy and Japan. In the year to the third quarter of 2023, real household disposable income per person was around £1,100 higher than the Office for Budget Responsibility expected in its spring Budget 2023 forecast. We have turned a corner, and the best thing to do is to stick with the Conservatives.”
“We are immensely proud of our record since 2010: living standards have increased, and growth is now better than that of many other major economies. Our absolute commitment to protecting the most vulnerable in society was shown recently when we provided an average of £3,400 in cost of living support for each household. We have turned a corner, and the economy is improving. I am just disappointed that the Opposition constantly talk down the UK economy and their constituents.”
“Yes, absolutely, my hon. Friend has pointed out an important point on how we have had a laser focus on reducing the personal tax rates. Furthermore, the measures announced in the autumn statement and in the spring Budget will significantly add to economic activity, contributing about 200,000 full-time equivalent jobs to the economy, and I am sure that the whole House will welcome that.”
“My hon. Friend makes an important point. It is the case that not only have the measures in the autumn statement and the spring Budget helped workers, but we have also focused on helping pensioners. Those on the new state pension will benefit to the tune of about £900 a year, which is significant, and the national insurance cuts will benefit the average worker —27 million employees—by £900 a year. Therefore, we have implemented a fair and balanced Budget and fair and balanced measures.”
“I could not agree more with my hon. Friend. This is fantastic, and I think it is a recurring pattern, Mr Speaker. We have positivity, optimism, and confidence in the future of the UK economy from Conservative Members, but absolute negativity from Opposition Members, because they have no plan, they have no clue and they have no hope. We have a plan and it is working.”
“As I said, we are turning a corner and have therefore made measures to put money back into people’s pockets. I do not think it would come as a surprise to the hon. Gentleman’s constituents, or to those of any Labour Member looking at the Labour Opposition’s recent record, that Labour claimed on the one hand that it was supportive of tax cuts, but last week failed to support those tax cuts when it came to it in Parliament.”
“If I am hearing correctly, the Labour Front Benchers are announcing fundamental changes to policy that they have not yet costed. They did not object, as far as I am aware, to any of the measures required to support households and businesses during the pandemic, which necessitated increases in taxation. We are now reducing the level of taxation because we have turned a corner. They did not support that. It is interesting that they say one thing but then do not take action. I think they need to explain to their constituents why they failed to support the tax cuts last week.”
“The Government will raise the point at which child benefit is fully withdrawn to £80,000 from £60,000, and we will raise the high-income child benefit charge threshold to £60,000 from £50,000 from 6 April 2024, taking 170,000 families out of paying the charge. Overall, these changes mean that almost half a million hard-working families will gain an average of £1,260 towards the cost of raising their children.”