← LEADERSHIP TERMINAL

UK PARLIAMENT · SITTING

Daisy Cooper

MP for St Albans · Liberal Democrat · United Kingdom

IN THEIR OWN WORDS

As an Opposition MP myself, I must say that my party and I have been critical of the handover of power that has taken place in the Labour party, but this particular moment, on Third Reading, should belong to the families. [Hon.

PUBLIC OFFICE (ACCOUNTABILITY) BILL · 2026-07-14 · READ IN HANSARD

The Liberal Democrat administration on Hertfordshire county council has made huge strides forward in improving special educational needs and disabilities provision. We were delighted when the Government lifted the improvement notice, which had been imposed when the Conservatives were running the council.

LOCAL GOVERNMENT REORGANISATION · 2026-07-13 · READ IN HANSARD

I associate myself and my party with the Deputy Prime Minister’s tribute to Sir George Howarth, and his remarks about the 7/7 bombings and all those who live with the consequences of that terrible day. I wish England good luck for Saturday evening.

ENGAGEMENTS · 2026-07-08 · READ IN HANSARD

It is clear that it is a two-horse race. [ Laughter. ] On a more serious and very sombre note, MI5 has defended in court an agent who they knew to be openly misogynistic and obsessed with violence. He used his position to coercively control his girlfriend, Beth, and attack her with a machete.

ENGAGEMENTS · 2026-07-08 · READ IN HANSARD

Member’s resignation until the investigation is complete, so that the good people of Clacton have all the facts before they cast their votes? Failing that, will he support our “Clacton clause”, so that, even once the hon. Member ceases to be an MP, the investigations can continue?

ENGAGEMENTS · 2026-07-08 · READ IN HANSARD

The right hon. Member for Makerfield (Andy Burnham)—the Prime Minister in waiting—has said that his approach to devolution would be one of urgency, yet we understand that there may be conversations about delaying announcements on local government reorganisation and devolution of powers, so that the new Prime Minister has the glamour of an…

BUSINESS OF THE HOUSE · 2026-07-02 · READ IN HANSARD

The complete record

Every one of 611 lines we hold for Daisy Cooper, in date order, each linked to its source. Free to read, in full, without an account. Page 2 of 13.

  1. Will the Chancellor consider zero-rating VAT on heating oil and liquefied petroleum gas and introducing a price cap mechanism for off-grid fuels? Will she commit to halving energy bills over the next decade by reforming pricing structures? If bills rise to more than £400 a year, as some are warning, will the Chancellor commit to coming back to this House and outlining a broader support package so that many struggling households do not face a crippling hit of that scale?

    MIDDLE EAST: ECONOMIC UPDATE · 2026-03-24 · READ IN HANSARD

  2. I urge the Chancellor to consider our proposals to create an energy security bank that can offer low-interest loans for energy-saving improvements for households and small businesses, to reverse the cuts to home insulation programmes, and to exempt business investment in energy efficiency from business rates calculations. Although the action from the Competition and Markets Authority is welcome, it is not enough. Small businesses have been blocked from the best energy deals for years—well before Donald Trump started bombing Iran—yet there has still been no CMA investigation into suppliers blocking access to those fair deals. I ask the Chancellor again: will she please instruct the CMA to do that investigation without delay? On targeted support, families are fearful.

    MIDDLE EAST: ECONOMIC UPDATE · 2026-03-24 · READ IN HANSARD

  3. To shore up our energy security and to tackle the energy crisis, we Liberal Democrats have consistently argued for a three-pronged approach: first, to reduce energy demand by incentivising households and businesses to invest in energy efficiency, without the tax penalties built into the business rates system or prohibitive up-front costs; secondly, to fix the broken energy market that is unfairly inflating prices, especially for small businesses on our high streets; and thirdly, to provide targeted support for the most vulnerable and for those with the highest energy needs.

    MIDDLE EAST: ECONOMIC UPDATE · 2026-03-24 · READ IN HANSARD

  4. I thank the Chancellor for advance sight of her statement. Our thoughts are with our brave armed forces at this time. I agree that the last Government’s failure to invest in energy was a failure to protect our country. Today we face the stark reality that we cannot guarantee our national security, our energy security or our food security. When the Liberal Democrats were in government, we launched the auction for onshore wind and established the Green Investment Bank, helping to drive down costs and quadruple renewable energy. The Conservatives’ decision to scrap the Green Investment Bank has left our energy system more exposed, and should be worn as a badge of shame.

    MIDDLE EAST: ECONOMIC UPDATE · 2026-03-24 · READ IN HANSARD

  5. Small businesses are the backbone of our economy, but the Federation of Small Businesses is warning that they will face a cost cliff edge in April because of the cumulative impact of all the new taxes and responsibilities put on them at the same time. During the course of the Finance Bill, we Liberal Democrats have repeatedly called for an assessment of the cumulative impact of taxes on hospitality and small businesses, including business rates. When the Government bring forward their high streets strategy, will it include an assessment of the cumulative impact of all tax changes—yes or no?

    HIGH STREET BUSINESSES: TAX CHANGES · 2026-03-10 · READ IN HANSARD

  6. In times of crisis, the UK Government have often had to spend more on energy support for households and small businesses than other comparable countries, because our energy market is so broken. Hospitality and small businesses tell me that some suppliers simply refuse to supply hospitality businesses at all. If the Government are determined to refuse Liberal Democrat calls for an emergency VAT cut, can I please ask them whether, at the very least, they will consider our call to instruct the Competition and Markets Authority to investigate bad practices in the energy market affecting hospitality and small businesses, so that we can drive down bills through greater competition?

    TOPICAL QUESTIONS · 2026-03-10 · READ IN HANSARD

  7. I am glad that the Chancellor has written to the Competition and Markets Authority about keeping an eye on petrol pump prices, but last autumn I wrote to the Secretary of State for Business and Trade and asked him to instruct the CMA to investigate bad practices in the energy market that affect hospitality businesses and small businesses. The Federation of Small Businesses and UKHospitality have also asked for that investigation but, six months on, it still has not happened. Will the Chancellor please confirm that she will speak to the Secretary of State for Business and Trade? Finally, on rural homes, we know that off-grid homes rely on oil, and they are already seeing prices go up as panic buying spreads. I am grateful that the Chancellor indicated that there will be a meeting on Wednesday.

    MIDDLE EAST: ECONOMIC UPDATE · 2026-03-09 · READ IN HANSARD

  8. We welcomed the Government’s warm homes plan in January, but will the Chancellor confirm that it could be extended from five to 10 years and that it will have a greater emphasis on home insulation? Could small businesses’ investment in energy-saving measures be excluded from business rates calculations? In the long term, we need energy market reform. I urge the Chancellor and her Government to intervene to stop these unpredictable fluctuations in the gas market. We need urgently to develop a plan to delink gas and electricity prices, and move expensive old renewable subsidies from the renewables obligation to the much better and cheaper contracts for difference model.

    MIDDLE EAST: ECONOMIC UPDATE · 2026-03-09 · READ IN HANSARD

  9. I am grateful to the Chancellor for advance sight of her statement, but it does not include a single concrete announcement, and in itself will not provide the reassurance that householders and businesses are looking for as they hear reports that energy bills are about to escalate. Last week, the Liberal Democrats asked the Chancellor whether she would consider scrapping the planned 1p increase in fuel duty, due in September. Will she confirm that that option is still on the table and has not been ruled out? Last autumn, we Liberal Democrats called for a new energy security bank to roll out low-interest loans to households and small and medium-sized enterprises.

    MIDDLE EAST: ECONOMIC UPDATE · 2026-03-09 · READ IN HANSARD

  10. The Chancellor could have used today’s spring statement to launch a new defence bonds programme as part of a plan to spend 3% of GDP on defence by 2030. Why didn’t she? Finally, I will come full circle. I said that the country has paid the price for two anti-growth Labour budgets. The OBR today is clear: the downgrade in growth in 2026 is bigger than the upgrade in the next two years combined. We have to stop the cycle of short-term Treasury tax grabs over long-term growth. Our United Kingdom is an amazing country and has enormous potential, but we cannot take that for granted. We must accept that we are stuck in a rut, in a doom loop of low economic growth, and that is a big problem. I urge the Chancellor to take the measures that I have outlined to protect our country, to get Britain growing again and to end the cost of living crisis.

    SPRING FORECAST · 2026-03-03 · READ IN HANSARD

  11. The Chancellor could have used today’s spring statement to end the repayment threshold freeze, putting £100 back in graduates’ pockets in the first year, rising to £210 in the third. Why didn’t she? With great instability and conflict around the world and a move away from the rules-based system to great power politics, we must look urgently at building our national energy, defence and food security. In so doing, we can and must turn the necessity of building national resilience into strategic opportunities for economic growth. We welcome the fact that the Government have done a deal for helicopters with Leonardo, as a result of the calls from these Liberal Democrat Benches, especially hon. Friends from the south-west, who have raised this issue week in, week out.

    SPRING FORECAST · 2026-03-03 · READ IN HANSARD

  12. The Chancellor’s youth guarantee is simply a sticking plaster for the damage that has been done by the jobs tax. The Chancellor could have used today’s spring statement to reverse the jobs tax changes that have undermined job opportunities for young people and part-time workers. Why didn’t she? Graduates are being ripped off. They have studied hard— [ Interruption. ] Graduates are being ripped off— [ Interruption. ] They have studied hard, they have done everything they were told to do, but they are facing eye-watering repayment costs and they are struggling to get on in life. On this issue, it is a plague on all our houses—partisan point scoring does no favours to those young people. We have set out what we would do.

    SPRING FORECAST · 2026-03-03 · READ IN HANSARD

  13. Why didn’t she? The spring statement comes at a critical time for our national and economic security. OBR projections will soon be out of date. Trump’s illegal actions in Iran this weekend will be felt in people’s pockets right here in Britain, with the cost of fuel and food set to rise. The Chancellor could have used today’s spring statement to scrap the fuel duty hike, which is due this September. Why didn’t she? Young people are angry and fed up. The next generation of young people could always expect that they would have a better life than the generation before, but that promise for today’s young people has been ripped away. Almost 1 million young people—the highest in more than 10 years—are now unemployed. We are facing a youth unemployment crisis.

    SPRING FORECAST · 2026-03-03 · READ IN HANSARD

  14. The country is paying the price for two anti-growth Labour Budgets. Growth has flatlined, youth unemployment is up, and the cost of living crisis grinds on, pushing people and businesses to the brink. So we plead with the Chancellor: please, for the sake of our country, put a laser-like focus on getting a better trade and defence deal with Europe so that we can protect our country, get Britain growing again and end the cost of living crisis. The Chancellor said that she will make an announcement about trade relationships in a couple of weeks, but the Government are already 18 months in. The Chancellor could have used today’s spring statement to announce the Government’s intention to negotiate a new UK-EU customs union to kick-start growth, cut red tape for business and build ties with our reliable allies in the face of Trump’s chaos.

    SPRING FORECAST · 2026-03-03 · READ IN HANSARD

  15. Specifically on this point, I am grateful that the Minister is willing to comply with the terms of this motion and that he is trying to manage expectations about the speed with which the Government may act. None the less, he will know that there will still be some members of the public who will view that with some suspicion and alarm, worried that the Government might be trying to long-grass it or put it in the too-hard basket. Will the Minister commit, either now or by the end of the debate, to the Government regularly updating this House so that Opposition parties do not repeatedly have to bring Ministers to the House to answer urgent questions? Will he agree to set out, by the end of the debate, how often the Government would intend to inform the House in regular updates?

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  16. One of the things that I have been struck by as we have heard more and more revelations is that it is difficult for some members of the public to keep up, and that many of them—particularly a number of women—want to turn away from what they see on their screens. Does my hon. Friend agree that what we see unfolding before our eyes is a conspiracy of silence? Horrific acts were allowed to take place in the shadows, and we are increasingly seeing that the arms of the British state protected, facilitated or colluded in horrific acts by people in power. Does she agree that this House must make the boldest statement it can that we will not rest until we have turned over every single stone?

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  17. Many people are talking about the different elements that could be examined during an inquiry, but I have heard some people say that an inquiry could become too big and take too long. Does my hon. Friend agree that there is precedent in this country for having public inquiries in two or more parts? The Government and Government Ministers, who I hope are listening, should consider that structure, so that issues that need to be considered urgently could be looked at sooner rather than later.

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  18. One point that has been raised this afternoon is that even while the police go ahead with their investigations, there is still a job for this House to do. It strikes me that some of the most basic principles that we assume when we come to this place are being questioned. Does my hon. Friend agree that it is worth restating, for the record and for the public, that there are certain principles in public life that we have to make sure remain in place, as this case highlights? No one is above the law; taxpayers’ money and public office must be used for the public interest, not for private gain; Parliament has not just the right, but the duty, to hold the powerful to account and pursue all means of transparency; and ultimately, all powerful people must face a reckoning if they were involved in this scandal.

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  19. A few moments ago, my hon. Friend referred to a comment that I made earlier in the debate. I am mindful that the Minister was not in his place at the time, so I wonder whether I could be indulged. [ Interruption. ] No, it was a separate point that I made later, when the Minister was out of the room for a second. Because there are so many things that could be examined during a public inquiry, I wondered whether Ministers would consider having an inquiry made up of two, three or more parts, given that there is precedent for such a thing. Might that be an answer, to ensure that some things that need to be examined earlier are not delayed too long? With the Minister now in his place, does my hon. Friend agree that we might hear from him on that point when he winds up?

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  20. Friend has any thoughts on that and whether we might hear from the Minister what the Government’s message is to those people about who they should contact.

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  21. My hon. Friend is being very generous in giving way. It has been a Liberal Democrat policy for a very long time to have an office of the whistleblower, and we very much hope that the Government take up that proposal. We have tried a number of times to introduce it through pieces of legislation in the other House in this Session. There will be people at home listening to this debate who themselves may have information and want to volunteer it but do not know how to—they do not know whether to write to their MPs or whether there is a formal way in which they can bring the information forward. We have heard examples this afternoon from some speakers about information that they have heard or about intelligence officials who knew something. I wonder whether my hon.

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  22. I do think it is important to press him on the point that there is a cultural issue here, and we do want the cultural issue to be looked at.

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  23. I am grateful to the Minister for giving way, but I want to press him on that point again. There are some specific allegations that an inquiry might want to look at, but there is the broader point about culture, which my hon. Friend the Member for Oxford West and Abingdon (Layla Moran) mentioned. He will know very well—in the context of phone hacking, but also in looking at the culture of the Metropolitan police—that there are many examples in the not-too-distant history, or in our recent history, when an inquiry has looked separately at the culture of an institution as opposed to specific allegations and what specifically went wrong. If he is concerned about a two or three-part inquiry, with a second or third part being cancelled in the future, that simply requires a small amendment to the Inquiries Act 2005.

    ANDREW MOUNTBATTEN-WINDSOR · 2026-02-24 · READ IN HANSARD

  24. On behalf of my party, may I join the Deputy Prime Minister in marking Holocaust Memorial Day? We will not forget. We also honour the service of Captain Philip Gilbert Muldowney, who died on Sunday. While the Chinese regime still holds British citizen Jimmy Lai captive in prison, and while the Chinese regime continues to hunt down pro-democracy protesters on the streets of Britain with bounties on their heads, the British Prime Minister has gone cap in hand to China to ask for a trade deal, on the promise of a super-embassy from which the Chinese regime will continue to spy on us. The Chinese regime remains undeterred in its illegal actions against the UK and our citizens, so can I ask the Deputy Prime Minister to name one single consequence that the Chinese regime will face if they do not stop their campaign of espionage and repression?

    ENGAGEMENTS · 2026-01-28 · READ IN HANSARD

  25. I note that the Deputy Prime Minister could not name one single consequence if the Chinese do not stop their espionage and repression. The Deputy Prime Minister has responded as if the world has not changed, but with Russia waging war in Europe, with the Chinese hunting pro-democracy protesters on our streets, and with President Trump undermining NATO and the rules-based order that keeps us safe, we have got to act with urgency to strengthen our alliances with trusted allies in Europe and the Commonwealth, and we have got to ramp up defence spending now. Will the Deputy Prime Minister consider as a first step the Liberal Democrat plan to issue defence bonds to raise £20 billion in the next two years, so that we can rebuild our armed forces and give British savers the opportunity to invest in the defence of our nation?

    ENGAGEMENTS · 2026-01-28 · READ IN HANSARD

  26. Thank you, Mr Speaker, and I wish you a speedy recovery. We know that pubs have been badly hit by these business rates changes, but businesses right across retail, hospitality and leisure have made investment and hiring decisions based on the expectation raised by this Government that they would get a full 20p discount on their business rate multiplier. Those businesses—music venues, restaurants, soft play centres and hotels—are the high street shops that communities most love. Do Ministers accept that anything less than the full 20p discount for retail, hospitality and leisure will leave the three-to-five-year business plans of those high street businesses in total disarray?

    SUPPORT FOR BUSINESSES · 2026-01-27 · READ IN HANSARD

  27. Businesses up and down the country know that the Government raised their expectations and then dashed them. This whole sorry saga has been an absolute shambles. The question remains: why were Ministers so blindsided, when the VOA has confirmed that it was providing data drops over a period of 12 months? Will Ministers use the opportunity in 90 minutes’ time to answer all the questions that Opposition MPs have asked and to explain what they knew and when?

    SUPPORT FOR BUSINESSES · 2026-01-27 · READ IN HANSARD

  28. Finally, on the methodology for pubs, the use of fair maintainable trade—turnover—has long had its day, but may I urge the Minister to allow for parliamentary scrutiny? None of the current legislation relating to pubs or business rates allows for any scrutiny in this House or the other place. I asked the Government about the valuation methodology back in July 2024; it was one of my first written questions after the general election, but it has taken 18 months for the Government to listen. Will they please allow this House to scrutinise their plans so that we can get a long-term fix to save our pubs?

    BUSINESS RATES · 2026-01-27 · READ IN HANSARD

  29. I welcome the announcement of a high street strategy, which we Liberal Democrats will engage constructively with, but will the Minister start now by heeding our calls to direct the Competition and Markets Authority to look at the energy market, which is blocking hospitality businesses and other sectors from getting the best energy deals? Will he also look at our fully funded proposal to slash VAT until April 2027, to give our high streets a boost? Over the past few weeks and months, getting answers and data from the Government has been like getting blood from a stone. Just 90 minutes ago, I asked the Minister if he would tell us what he knew and when; he said he would, but he has not.

    BUSINESS RATES · 2026-01-27 · READ IN HANSARD

  30. I am glad that the Government are looking at hotels, but what is the timeframe? The Samuel Ryder hotel in my constituency tells me that its bill is going up by 157% in the first year alone, and it will not be the only such hotel. Will the new formula for hotels be in place in April, or will they be left in limbo? The statement still offers nothing for the rest of the retail, hospitality and leisure sectors—the restaurants, soft play centres and high street shops that made business, investment and hiring decisions based on the expectation of the full 20p discount.

    BUSINESS RATES · 2026-01-27 · READ IN HANSARD

  31. If the Government are serious about saving the high street, then these measures can only be the start. Since the Government’s first Budget, we Liberal Democrats have been warning that high streets were at risk if the Government did not make the various changes that they have made over the past 18 months. A number of questions arise from today’s statement. There are 11 pubs in my constituency, not all of which could be described as large, that have a rateable value of more than £100,000 because of the ridiculous valuation system, and they will still see their rates bills go up. There will be such pubs across the country, but is it correct that they will get only half of the percentage relief? Pubs can already have 50 temporary event notices a year, so extending that is simply a soundbite solution without a problem.

    BUSINESS RATES · 2026-01-27 · READ IN HANSARD

  32. Can the Government finally tell us how many business premises have been brought into paying business rates for the first time? Last Tuesday, we learned that that the Valuation Office Agency had sent the Treasury data drops regularly over the past 12 months. What did Ministers know, and when? The VOA also confirmed that it had told the Treasury that more than 5,000 pubs would see their business rates double, so how is it possible that Ministers did not know that this would happen? Finally, whatever the Government are considering, can they confirm that it will apply to all hospitality businesses and not just pubs, and will they consider our fully costed Liberal Democrat plan for an emergency VAT cut for hospitality?

    BUSINESS RATES: RETAIL, HOSPITALITY AND LEISURE · 2026-01-19 · READ IN HANSARD

  33. These business rates changes will hammer high streets, and with the jobs tax on top, many businesses have already decided to shut up shop. Getting data out of the Government has been like getting blood from a stone; every question I am about to ask, I have asked before, but let me try again. Why did the Government set the expectation that they would reduce the business rates multiplier by the full 20p discount for retail, hospitality and leisure, and then not use the maximum power that they gave themselves to do that? Do they accept that lots of small businesses have made investment and hiring decisions based on the expectations that this Government set, and will they apologise to those businesses for raising their expectations and then dashing them?

    BUSINESS RATES: RETAIL, HOSPITALITY AND LEISURE · 2026-01-19 · READ IN HANSARD

  34. Our new clauses 18 to 20 raise the clear need for significant reforms and are a means of pressing the Government to protect individuals from being liable for private pensions that they did not know about and could not reasonably know about either. Finally, there is widespread worry that family members might have to wait up to 15 months before they are able to access their inheritance, during what is bound to be a hugely straining period of loss and grief. The Liberal Democrats’ new clause 20 urges the Government to recognise that reality and take steps to address it.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  35. It is far from uncommon for people to have had different jobs with separate pension plans, so the risk of miscalculation is obvious. If someone passes away before they have had the chance to consolidate their pension funds, tracking down the unused pots within six months of their death will be very difficult for executors and will mean that the initial IHT calculations could be wrong. The Government must recognise that and amend this measure. If they do not, and Ministers simply ask future executors to sign some sort of disclaimer form, they will soon find that nobody will want to take on that role.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  36. They are personally liable if they do not set aside enough money to settle all financial liabilities, including IHT. Experts have warned that someone being personally liable for IHT on a pension fund that never comes into their hands leaves the door open to costly and protracted litigation and will understandably make personal representatives, such as professionals or friends of the deceased, much more cautious before they distribute all of the estate. Even more concerning is the fact that if representatives discover a new pension fund after settling the initial IHT liability, this would have a knock-on effect on not only the estate but all other pension funds. It means that IHT will have to be recalculated for every part of the estate and every pension fund.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  37. This is a retrospective tax without transitional protection. It upends plans for those who have already made sacrifices to build up their pensions, undermines confidence in pensions planning, reduces long-term investment and causes people to rush to withdraw money from their pensions. As has been mentioned, the chartered institute and the ATT have raised concerns about this group of clauses, which shoehorn pensions legislation into tax legislation. There are major worries about creating personal liability without control for personal representatives, whether executives or administrators. Personal representatives are legally obligated to gather all the assets, settle any liabilities, including inheritance tax, and distribute the remainder of the estate to the beneficiaries.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  38. Can the Minister explain why today’s tax measure will apply to a narrower tax base than the one currently targeted by remote gaming duty? How much tax revenue has been forgone by this narrowing of the tax base? Was it unintended, or was it a result of influence from the sector? Did any of the big online gaming companies meet any Ministers and discuss these measures while they were being considered? New clause 21, tabled in my name, seeks to clarify this situation by requiring the Chancellor, within six months of the passing of the Act, to undertake an assessment of the impact of the implementation of sections 83 and 84 in respect of the treatment of free bets and free plays for calculating general betting duty on remote bets, so we can clearly see the impact of this difference.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  39. Those figures are stark. This measure finally takes action that should have been taken a long time ago, and it will raise about £1.8 billion a year by 2029-30 to fund our public services fairly. Buried in the fine print, however, is a detail that makes it seem as if the Government are giving the big online gambling firms a get-out, and I should be grateful to the Minister for some clarification. According to the “Budget 2025 Policy Costings” document, “The tax base for this measure is the Gross Gambling Yield”, which is the revenue retained by gambling operators after they have paid out winnings to customers. The tax base for remote gaming duty as defined in the Finance Act 2014 is a larger tax base. It is known as the gross gambling revenue, and includes the notional stake value of free bets and free plays.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  40. We Liberal Democrats have long campaigned for the doubling of remote gaming duty, and we are grateful to the Government, who have finally listened and taken that on board. This measure will raise vital revenue in a fair way, while addressing the eye-watering profits of the big online gambling companies and standing up for the thousands affected by problem gambling. According to the latest figures from the Gambling Commission, the online gambling giants saw revenues reach an eye-watering £7.8 billion in 2024-25. Meanwhile, Public Health England has estimated that gambling costs the UK economy about £1.4 billion a year through a combination of financial harms and the impact on physical and mental health, employment, education and crime. About 300,000 adults in Britain experience problem gambling, as well as roughly 40,000 children.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  41. I am grateful to the Minister for confirming that she has consulted and that Ministers have had engagement with the industry. I was specifically wondering whether in the course of that consultation with the industry, there was discussion about using a different measure and choosing a different tax base for the calculation of this particular tax, because it seems as though the tax base could have been bigger if they had used the measure already in the Finance Act, rather than this new measure that seems to shrink the tax base. Did the Treasury have a particular reason for using a different measure for calculating this remote gaming duty?

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  42. We all remember the place where we fell in love, or had our first date. I remember the music venue where I found my favourite band. I remember the pub where I sat with my girlfriends and one told me that she was not going to survive her stage 4 cancer—and I remember the spa day that we had when she did. Hospitality is part of who we are as human beings. It is unique in what it contributes to our economy, and we must do everything to support it.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  43. Clause 86 increases the rate of alcohol duty in line with RPI inflation. On paper, that measure might look like a normal, simple uprating policy, but it must be seen for what it really is: in the broader context, it is yet another tax on struggling hospitality businesses and financially stretched customers. Hospitality is being hammered over and over again with sky-high rents and soaring energy bills, the Government’s unfair jobs tax, and now this business rates bombshell buried in the fine print of the Budget. It matters, and hospitality really matters. It is the only element of pre-pandemic spending that has not recovered. The sector employs huge numbers of young people and part-time workers, often giving people their very first job and their way into longer-term employment. This is one of the sectors that make life worth living.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  44. My hon. Friend is absolutely right. Pubs are irreplaceable, and when a pub goes a community falls apart. Pubs are vital as part of the social fabric: they are the glue that holds our communities together, and we must protect them. We tabled new clause 9 because we want the Government to look at and “report on the cumulative impact on the hospitality sector of alcohol duty measures” alongside all the other “wider fiscal changes”, including the higher national insurance contributions and the business rates changes. This really matters.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  45. I agree 100% with my hon. Friend. One of the points that I have made repeatedly to other Ministers is that businesses heard the promise that there would be permanently lower business rates, and made decisions based on the fact that they had heard the word “lower”. The Government gave themselves powers to introduce a lower multiplier for retail, hospitality and leisure—20p less—and it was understood by the hospitality industry that if they used those powers, that would effectively cancel out the loss of the RHL relief. Businesses made investment decisions. They made hiring decisions. They made all sorts of decisions based on what they thought was going to happen. But the Government have not used those powers that they gave themselves, using a multiplier of minus 5p rather than the maximum of minus 20p.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  46. I hope so very much that he is not, but I understand why he said that, and I hear the same from many hospitality owners and pub landlords on my own patch. It is because we Liberal Democrats care so deeply for hospitality, and recognise the vital role that it plays in every community in the land, that we were campaigning ahead of the Budget for an emergency VAT cut for hospitality accommodation and attractions until April 2027 —a measure that would have brought growth into every corner of our country, saved jobs and our high streets, and given a real boost to consumer confidence. That is why, since the Budget, we have been fighting tirelessly against the Government’s devastating business rates hikes, and pressing Ministers to implement the full 20p discount for which they legislated last year.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  47. I am grateful for that question, but if the hon. Member reads the explanatory statement closely, he will see that it says “alongside wider fiscal changes”. The Government could of course widen that to other legislative changes, if they chose to do so. However, on that basis, I hope the hon. Member and his colleague will be supporting the new clause when we push it to a vote later.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  48. That is why, during the passage of the Employment Rights Bill, we tabled a number of amendments asking the Government to report on the impact on small businesses in particular. I hope that has clarified the matter for the hon. Member.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  49. Absolutely not. During the passage of the Employment Rights Bill, we Liberal Democrats said repeatedly on the record in both Houses that we supported a higher minimum wage. The problem we are hearing from businesses, particularly small businesses, is that they are getting lots of changes from the Government all at once. It is business rates changes, higher contributions, wages, the new regulation and now alcohol duty as well. It is the cumulative impact of all of the employment changes and the fiscal changes that means business owners and pub landlords just cannot cope. This is about the cumulative impact. We have made very clear which measures we support and which ones we do not, but the cumulative impact is felt by small businesses.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD

  50. It is also not clear to me how the Chancellor and Ministers can say that they did not know or did not understand the impact that the revaluation would have on bills if they had had that data over the course of the past year. I urge Ministers when they come to the House, as they are indicating they will, to provide some kind of a U-turn—we do not know what that looks like—to bring some clarity to all those questions. In the meantime, I hope the Government do support new clause 9, because we need to see the cumulative impact not just of alcohol duty changes, but their impact alongside national insurance and business rates.

    FINANCE (NO. 2) BILL · 2026-01-13 · READ IN HANSARD