← LEADERSHIP TERMINAL

UK PARLIAMENT · SITTING

Ms Abena Oppong-Asare

MP for Erith and Thamesmead · Labour · United Kingdom

IN THEIR OWN WORDS

I thank the Secretary of State and her team for their work on this matter, but I want to understand better how the Government will look at social media companies to make sure that there is transparency in the algorithms they are using and that they are not continuing to target children.

SOCIAL MEDIA BAN FOR UNDER-16S · 2026-06-15 · READ IN HANSARD

I speak to so many women and girls who have been let down and whose mental and physical health have been damaged. This must stop. The upcoming women’s health strategy must be more than a document; it must be a manifesto for revolutionary change—what is the point of it otherwise?

MENSTRUAL AND GYNAECOLOGICAL HEALTH · 2026-03-18 · READ IN HANSARD

We need every employer to be aware of menstrual health, to have proper systems of support in place in the workplace, to have period products available for free, and to recognise that if a woman needs time off because of their blinding pain, they are not making it up. I welcome the work of the TUC and the trade unions in this area.

MENSTRUAL AND GYNAECOLOGICAL HEALTH · 2026-03-18 · READ IN HANSARD

For women who menstruate, their experience of asking for advice or even medical treatment is routinely dismal—ask any woman from their school days onwards. It is a nightmare of stigma, shame and a failure of the NHS to help.

MENSTRUAL AND GYNAECOLOGICAL HEALTH · 2026-03-18 · READ IN HANSARD

The Royal College of Obstetricians and Gynaecologists further noted: “There is an immense societal pressure on women and girls to conceal their periods due to beliefs that menstruation is unhygienic or unclean, and talking openly about periods is often not considered as a social norm.” We live in a modern-day society with an openness to a…

MENSTRUAL AND GYNAECOLOGICAL HEALTH · 2026-03-18 · READ IN HANSARD

We might wonder, “Why are women of colour waiting longer?” Well, I am afraid to say that we suffer discrimination in the health system. Our pain is dismissed and our concerns are ignored.

MENSTRUAL AND GYNAECOLOGICAL HEALTH · 2026-03-18 · READ IN HANSARD

The complete record

Every one of 605 lines we hold for Ms Abena Oppong-Asare, in date order, each linked to its source. Free to read, in full, without an account. Page 8 of 13.

  1. I thank the Minister for his remarks about what can be done. This debate was very much about a collaborative approach. Indeed, it is one of the rare debates that I have attended where there has been much consensus. I thank hon. Members for sharing their experiences, particularly the hon. Member for Tiverton and Honiton (Richard Foord), who also shared some best practices on defibrillators. I am not familiar with the defibrillator dash, but it is something that we can all look into. I thank my hon. Friend the Member for Barnsley East (Stephanie Peacock) for her comments about the community groups fundraising for defibrillators in her constituency, and my hon.

    DEFIBRILLATORS: PUBLIC ACCESS · 2023-07-04 · READ IN HANSARD

  2. I also welcome what the Minister says about the Government’s work in schools and particularly about starting with very young people. I remember receiving first aid at school, so it is good to start this from a really young age. All these things are possible with the political will to make them happen. I know we will keep up the fight on this issue. I thank everybody for their contributions to this debate. Question put and agreed to. Resolved , That this House has considered public access to defibrillators.

    DEFIBRILLATORS: PUBLIC ACCESS · 2023-07-04 · READ IN HANSARD

  3. They are? That is good to hear. May I take this opportunity to thank you, Sir Charles, for saying that you will look at defibrillators in Parliament in your role as Chair of the Administration Committee? I am very impressed that you have taken that on board straightaway. I also want to thank the organisations and charities that have been driving this campaign for their excellent work and briefings. I thank Bonnie for campaigning on this issue in memory of her dad. I want every citizen, no matter where they live or what they do, to know about defibrillators, where they are and how to use them. I want us all to know how to use one, just as surely as we know how to use a cashpoint. I have had training in how to use a defibrillator—it is so easy to use.

    DEFIBRILLATORS: PUBLIC ACCESS · 2023-07-04 · READ IN HANSARD

  4. The Government are facing this issue and many more because of an inability to deal with their failure to manage our economy over the last 13 years. We need urgent action to address the significant issues that many people face. Labour has a serious plan to get the economy growing. I urge him to reassure worried constituents who may be watching the debate, having signed the petition, that the Government are listening and will take action on this issue.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  5. I have some questions for the Minister about the issues that I have raised. First, does he expect there to be any change in the mileage rates in the near future? Can he confirm what thresholds he and the Treasury are looking at when deciding how to set the mileage rates? He has said that the economic outlook is one factor that they consider when assessing mileage rates. Given that things are really difficult for people at the moment, has the continuing failure to get bills down had an impact on the Government’s decision on mileage rates this year? I thank the Minister for responding to the debate, but I echo that what is needed is for him to get around the table with working families and those representing all those affected, and provide full answers to their questions and a full explanation on this critical issue.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  6. Labour has committed to giving our communities control over their own destiny by unlocking the pride, potential and purpose of our towns and cities and putting power directly in the hands of people, whether that is in England, Wales, Scotland or Northern Ireland. We feel that the UK is the most centralised country in Europe and the most geographically unequal large country in the developed world. That is no coincidence. Too much power is hoarded in Westminster, and that is holding our country back. The Government need to listen to communities that rely on cars because there is no adequate public transportation, and explain the level of support they are providing. I thank everyone who signed the petition. As other Members mentioned, those who did so do not want to earn more money or to be greedy; they just seek a fairer system for all.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  7. I know personally how tough it is for families and communities who struggle without the necessary transport infrastructure to get to work. In my constituency, we have a large community in Thamesmead who have no station, which makes them one of the only communities in Greater London left off the public transport map. On a positive note, I was pleased to see Transport for London submit a proposal for a docklands light railway extension to Thamesmead. However, we know that this is not an isolated problem but one seen across the country, and that other places have seen a decline in the transportation system. I think that that is one reason why so many people have signed this petition: it shows that our local communities severely lack the real transport infrastructure that they need and deserve.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  8. We all know and have heard personal stories from those in our constituencies who are struggling to put food on the table, pay their bills and keep their children warm over weekends and over the winter. Workers and volunteers across the country work long and hard hours, and they deserve a Government who listen and make fair and practical decisions in response. I therefore urge the Government to get around the table and listen on the issues affecting millions of drivers across the country. I would be grateful if the Minister could confirm whether that is taking place or whether the Government will be carrying out that work in due course. That brings up another important issue—transport infrastructure across our country.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  9. As we all know, that means that if they are not reimbursed, our healthcare workers are out of pocket for the life-saving work they do day by day. Unison’s findings are based on 550 staff. They show that the vast majority—91%—of those who drive a car at work use their own vehicle. More than two in five—44%—of them travel more than 4,000 miles a year for work, including some who clock up more than 10,000 miles. An overwhelming number—95%—of staff who drive for work are required to do so as part of their contract. More than a fifth—24%—say that they are unable to use public transport to do their jobs, either because none is available or because it does not run at suitable times, and about one in six—18%—say that they need to carry heavy or dangerous equipment when they drive for work.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  10. With higher interest rates, we are now facing a Tory mortgage bombshell for millions of people across the country. The Government are failing across the spectrum. Labour wants to make the changes that will help to fix that. I am talking about energy security, creating good jobs across the country, and making, doing and selling more in Britain. With the increases in motoring costs and the overall cost of living crisis, it is reasonable to ask the Minister what impact the current mileage rate is having on the living standards of those affected. I also want to share a survey that was conducted by Unison last year and whose findings have been echoed by a number of hon. Members. It highlights how staff in our NHS and the healthcare industry are deeply reliant on their own vehicles to do their jobs.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  11. We need a Government who focus on the things that really matter and provide hope and optimism about the future. The reality is that the mileage rates have not changed in over a decade—to be exact, the approved mileage rate for cars, which is set by the Treasury, has not changed since 2011-12. It stands at 45p for the first 10,000 miles and 25p for every additional mile in a tax year. As Members have already mentioned, the cost of petrol and oil rose by 45% last year. In addition, overall motoring costs, including petrol, oil and vehicle maintenance, have soared since 2011. Fuel prices have settled somewhat since last year, but this country is still burdened by a high rate of inflation—8.7%. That is higher than in European nations and America, and proves that the Government have left our economy exposed.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  12. As the hon. Member for Carshalton and Wallington highlighted, and my hon. Friend the Member for Lewisham East (Janet Daby) echoed, it is important to feel valued. However, we are all aware of the cost of living crisis that British people are facing, which comes after 13 years of Tory Government. It is clear that families are struggling through no fault of their own, but as a result of the policies of this Government. In the last year, Britain has been rocked by the worst cost of living crisis in a generation. It has been driven particularly by spiralling energy bills, which have fuelled inflation, thrown 3 million people in England into fuel poverty and forced businesses to close. This country needs a Government who can get a grip and show some leadership.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  13. The AMAP rate aims to reflect running costs, including fuel, servicing and depreciation. Ministers have previously stated: “Depreciation is estimated to constitute the most significant proportion of the AMAPs.” The HMRC mileage rate is essential for millions across the country. For those working hard for their families, businesses and communities, it is a vital measure to ensure that they are not out of pocket for the extra miles that they do in their private vehicles. That has been reflected in Members’ contributions today. As a country, we are proud of our volunteers, who spend their spare time helping others and saving lives. The mileage rate is a critical support system that provides not only reimbursement for those actions but an incentive for volunteers to do more where and when they can, no matter their financial status.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  14. It is a pleasure to serve under your chairship, Mr Sharma. I thank everybody who has spoken in today’s debate; I found all their insights informative, and they spoke passionately on behalf of individuals and their constituencies about subjects that are important to millions of people up and down the country. I am grateful to the hon. Member for Carshalton and Wallington (Elliot Colburn) for his contribution, which provided an overview of the issue. The petition we are here to discuss was signed by over 40,000 members of the public. It asks the Government to increase the HMRC mileage rate from 45p a mile to 60p a mile. Approved mileage allowance payments are used by employers to reimburse employees’ expenses for business mileage in their private vehicles. The Government set the rate.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  15. As the Minister mentioned, the allowance offers relief whereby individuals can claim money back. Do the Government have figures on how many people are using the relief? It would helpful to know that.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  16. I thank the Minister for his generosity in giving way, and his time. Given that over 40,000 people signed the petition and many have raised the issue, will the Treasury look into it? Will the Minister indicate whether work is already being done behind the scenes? Has the Treasury been lobbied directly on changing the mileage scheme, because I know Unison and other stakeholders have done some work on the matter? I would be keen to know if any meetings or engagement have taken place.

    APPROVED MILEAGE ALLOWANCE PAYMENT RATE · 2023-07-03 · READ IN HANSARD

  17. I thank my hon. Friend for showing absolute leadership at this difficult time while the Government are falling apart, particularly when it comes to animal welfare standards. I have been contacted by a number of constituents who are so concerned about the Government’s U-turn. Does he agree that Britain is a nation of animal lovers, unlike this Tory Government?

    ANIMAL WELFARE (KEPT ANIMALS) · 2023-06-21 · READ IN HANSARD

  18. The 2019 Conservative manifesto, some three Prime Ministers and four Chancellors ago, promised a fundamental reform of business rates. This is another broken Tory promise. Will the Minister admit that only a Labour Government will end the chaos, scrap business rates and replace them with a fairer system, so that our amazing hospitality sector can thrive and grow faster?

    HOSPITALITY BUSINESSES · 2023-06-20 · READ IN HANSARD

  19. I thank the shadow Minister for giving way. I completely agree with the points she has raised. I thank the hon. Member for Eastleigh (Paul Holmes) for bringing the debate forward and for sharing his personal story, as have others in this room. It is not easy to share those stories, but it is important that we do. I have seen first hand how hospices play a vital role in communities. They go over and beyond, and are truly heroic. I am patron of Greenwich and Bexley Community Hospice in my constituency; I have seen how they provide compassionate end of life care. Does my hon. Friend agree that it is vital that the Government recognise the issues hospices face, particularly during the pandemic and with the cost of living crisis?

    HOSPICE SERVICES: SUPPORT · 2023-06-14 · READ IN HANSARD

  20. Abena. I thank my hon. Friend for putting forward this important debate. I have a huge number of housing cases that involve constituents of mine who live in damp and mouldy properties, and I have had responses from housing associations saying that that is down to their lifestyle, which is factually incorrect. Constituents are also facing soaring rents. Like my hon. Friend, I want to see a proper ombudsman in place for constituents living in private rented accommodation. Does he agree that the private renters charter will make things a lot fairer for individuals up and down the country?

    PRIVATE RENTED SECTOR: REGULATION · 2023-05-24 · READ IN HANSARD

  21. I welcome some of the proposals, particularly the private rented database, but one of my concerns is that some of my constituents in private rented accommodation are living in poor-quality housing, and there is nowhere for them to go that will advocate for them and take that further. It is particularly important to have some sort of ombudsman for the private rented sector so that constituents can take their cases further and hold private landlords to account.

    PRIVATE RENTED SECTOR: REGULATION · 2023-05-24 · READ IN HANSARD

  22. As I have laid out, the Labour party believes very strongly in the role of skills, and believes that FE colleges are key to getting Britain growing. We want the education system improved, and we want skills provision updated for a modern economy.

    PUBLIC BODIES AND VAT · 2023-05-17 · READ IN HANSARD

  23. We are determined that every child and young person should have access to excellent education, so that the opportunities open up to help them thrive. Thirteen years of Conservative failure have weakened our education system, meaning that all too often young people are held back, unable to fulfil their potential. With our green prosperity plan, we will make Britain a world leader in the industries of the future and ensure that people have the skills to benefit from opportunities. Institutions such as FE colleges can play a vital role in that endeavour. As the world’s economy changes, Britain needs to grasp opportunities to get ahead in the race, and we need to give British people the tools and skills they need to succeed.

    PUBLIC BODIES AND VAT · 2023-05-17 · READ IN HANSARD

  24. Gentleman’s case that further education colleges should be added to the section 33 list. That will allow them to reclaim the VAT that they are charged in the same way that schools can. This is a very topical debate, and real concerns have been raised about the financial stability of further education colleges. FE college funding fell by 27% in real terms between 2010 and 2019. In that same period, growth stalled, wages fell and prices rose. That has meant that the cost of everybody’s inputs, from energy to textbooks, have become more burdensome and unmanageable, and things have grown more difficult for colleges across the country. One of Labour’s missions for government is to break down the barriers to opportunity for every young person.

    PUBLIC BODIES AND VAT · 2023-05-17 · READ IN HANSARD

  25. Member for Camborne and Redruth has explained, section 33 of the Value Added Tax Act 1994 specifies that special provision is made for local authorities and specified bodies to recover VAT incurred on goods and services purchased in relation to non-business activities. The section sets out a list of public bodies eligible to recover VAT, which the Treasury can amend via secondary legislation. Guidance from HMRC says: “Treasury will consider applications from bodies that meet both the following criteria—the body must undertake a function ordinarily carried on by local government and have the power to draw its funding directly from local taxation.” I note that last October, the Office for National Statistics deemed that further education colleges should be public bodies. That is the basis of the right hon.

    PUBLIC BODIES AND VAT · 2023-05-17 · READ IN HANSARD

  26. It is a pleasure to serve under your chairship, Mr Betts. I congratulate the right hon. Member for Camborne and Redruth (George Eustice) on securing the debate, and raising the issue of the important role that further education colleges play in training the workforce of the future, and upskilling the existing workforce. I am happy to be here on behalf of the Opposition. I thank hon. Members for their contributions to today’s debate, particularly the hon. Member for Torbay (Kevin Foster), and my hon. Friend the Member for Cambridge (Daniel Zeichner). We have heard today about the role that further education plays in the lives of constituents, and the challenges they face, such as the struggle to recruit staff. As the right hon.

    PUBLIC BODIES AND VAT · 2023-05-17 · READ IN HANSARD

  27. The right hon. Gentleman has raised important matters in this debate. The Labour party will evaluate the situation properly before putting any proposal forward. I look forward to the Minister’s response. It is really important to hear from the Government on this issue, and I hope she will address the points raised by the right hon. Member for Camborne and Redruth.

    PUBLIC BODIES AND VAT · 2023-05-17 · READ IN HANSARD

  28. Such businesses desperately need certainty, so I hope that the Minister can confirm today that there will be no further U-turns or changes. The new duty regime will see duty rates adjusted in line with inflation and moved to a system that links them to the ABV—alcohol by volume—of drinks. Clause 45 sets out how alcoholic strength is to be measured and understood, and provides for HMRC commissioners to make regulations on determining the strength of alcoholic products. Alcoholic strength, otherwise known as ABV, is what it says on the tin: the proportion of alcohol contained in a product’s total volume, expressed as a percentage. It is calculated while the product is at a temperature of 20°C.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  29. The situation has been reflected in many conversations that I have had with businesses up and down the country. I am sure it has caused real distress and difficulties for businesses involved in the supply chain—whether in manufacturing or hospitalities—in the constituencies of all Committee members. Then, in December, the Government announced a screeching halt and another U-turn. They decided that the freeze was back in place and would last until August 2023. This caused a sigh of relief among businesses facing uncertainty, but it was too late to undo the damage inflicted on their balance sheets. We all know a pub that is facing closure as soaring inflation becomes unmanageable, or perhaps a small brewery that employs local people and has now had to reconsider its expansion plans.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  30. The aim of the review was to make the system “simpler, more economically rational and less administratively burdensome on businesses and HMRC”. But since then businesses have seen indecision, U-turns and delays. The Government’s response to the alcohol duty consultation was published in September 2022, just before the chaotic Tory mini-Budget that crashed the British economy. In that mini-Budget, the then Chancellor announced a freeze on alcohol duty that was due to come into place in February 2023. The new Chancellor then scrapped the planned freeze in October’s autumn statement. Businesses were scrambling to get their heads around the changes, and some scrapped product lines and slimmed back orders, losing out on the revenue they would expect to see in the run-up to Christmas.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  31. In that debate, I made it clear that the Labour party agrees with the principles behind the alcohol duty review. Indeed, we want to see an alcohol duty system that is simpler and more consistent, while recognising that there is a balance to be struck between supporting businesses and consumers and protecting public health—as the Minister mentioned—and retaining a source of revenue for the Exchequer. The clauses are administrative in detail so we will not oppose them, but let me lay out some of our underlying concerns about messaging and decision making, which will drive Labour’s scrutiny of the clauses. The Committee may remember that the Government announced a call of evidence on potential alcohol duty reform way back in October 2020.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  32. It is a pleasure to serve with you in the Chair, Ms McVey. I wish you and Committee members a good afternoon. I take this opportunity to formally welcome the Minister to his new post. I am looking forward to this afternoon’s discussion, which I hope continues to be as productive as this morning’s was. The clauses are in part 2 of the Bill, on alcohol duty. As the Minister said, clause 44 and schedule 6 introduce the term “alcoholic product” and set out what it means. The term is defined as spirits, beers, ciders, wines and any other fermented products if they have an alcoholic strength of more than 1.2%. Schedule 6 provides a definition for each of the categories I just listed. The clauses introduce the new alcohol duty regime, which was touched on in the Committee of the whole House.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  33. There will be extra work for HMRC to make sure that the alcoholic strength regulations are determined. It is important that we know whether there have been issues for HMRC in delivering because it has been under a lot of pressure. More information about that would be very helpful.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  34. I thank the Minister for his explanations so far. I want to get clarification on a few points. As I mentioned, clause 46 and schedule 6 have been drafted to allow the reclassification of categories. Is any guidance being drafted at the moment? Can the Minister give us more information about how the operation will be carried out to make sure that no issues are identified later? The legislation is not very clear. To follow on from the points made by my hon. Friend the Member for Wallasey, extra work will be given to HMRC as a result of this. I know that the Government have done work on the issue for some time, but I would like reassurance that adequate processes are in place. How much resource has been allocated to ensure that this is carried out?

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  35. Production premises are premises where alcoholic products are produced, including premises outside the UK. Group premises are all the premises on which the same person produces alcoholic products. A production group includes the group premises and all connected premises. A producer is a person who produces alcoholic products. Clause 70 states that two people will be considered to be connected persons if they meet the test contained in section 1122 of the Corporation Tax Act 2010, although HMRC’s commissioners can overrule that if they think it necessary. Finally, clause 71 provides a table of expressions used in the small producer relief chapter. These clauses are all administrative in purpose, and we will not oppose them.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  36. If a second merger takes place, the producer is no longer considered to be in its merger transition period for the first merger. The second merger could be considered a new merger transition period if the eligibility conditions are met. On the other hand, clause 67 lays out provisions for simultaneous mergers, setting out which producers will be considered the “larger producer” and the “smaller producer” for the purposes of determining the small producer relief. Clause 68 sets out what happens when a production group demerges and the regime to be applied for demerged businesses looking to receive small producer relief. As we know, clauses 69 to 71 provide some guidance on the interpretation of chapter 3. Clause 69 lays out definitions of the terms producer, production premises, group premises and connected premises.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  37. The Minister will not be surprised that I want to ask why that is the case. I cannot find anything about the purpose of the subsection in the explanatory notes, and it would be helpful to get the background as to why it exists. Clause 64 provides a definition of the adjusted post-merger amount, which is used to determine eligibility and calculate the rate of small producer relief for companies transitioning post merger. Clause 65 sets out that a merger transition period will end early if the total amount of alcohol produced on all premises by a post-merger group in the preceding production year is less than the adjusted post-merger amount for the current year. Clause 66 lays out provisions for subsequent mergers of alcohol producers.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  38. Clause 62 introduces modified conditions to determine whether the premises of two small producers that newly merge are small production premises for the purposes of small producer relief. A merged small producer will be eligible for small producer relief if the adjusted post-merger account does not exceed the small producer threshold of 4,500 hectolitres and if, for each set of premises in the group, fewer than half of the alcoholic products produced on those premises in the previous year were produced under licence. Clause 63 sets out that, in calculating small producer relief for a post-merger group, the adjusted post-merger amount is used for the “relevant production amount” as set out in section 59. Subsection (3) sets out that the exclusion in clause 58(c) does not apply to the premises in a merger transition year.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  39. The clauses under discussion in this group form part of chapter 3 on small producer relief, as the Minister mentioned. I thought it would be helpful to remind the Committee that Labour introduced the small brewers relief in 2002, and we are proud of the effect it has had in supporting small brewers, creating the vibrant UK beer scene, and supporting British business. We therefore support its extension to other producers. In the context of small producer relief, clauses 61 to 68 specifically deal with the regulations and provisions for when mergers take place. Clause 61 sets out general provisions, determining that a merger of two small producers is to be called a post-merger production group, and is deemed to be in a transition phase for the three years following the merger.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  40. Clause 78 sets out some circumstances in which a person may receive spirits without the payment of alcohol duty, including where spirits may be used for art or manufacture. Clause 79 provides for alcohol duty to be remitted on spirits contained in imported goods that are not for human consumption. Finally, clauses 80 and 81 set out a penalty regime for people who make unauthorised use of exemptions, such as by claiming the medical exemption for goods that are then not used for medical or scientific purposes. We do not take issue with the exemptions, so will not oppose the clauses, but will the Minister lay out in more detail how clauses 80 and 81 will work in practice, and whether there will be a monitoring system to ensure that unauthorised exemptions are prevented?

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  41. The group of clauses sets out circumstances in which producers will be exempt from alcohol duty. Clause 72 sets out that alcoholic products, except for spirits, produced by an individual for their own personal consumption are not subject to alcohol duty. Clauses 73, 74 and 75 provide for alcohol duty to be remitted or repaid when the alcohol is used for research or experiments, where the product is spoilt or unfit for use, and where alcohol was used in the production of qualifying food products or beverages, such as chocolate and vinegar. The next part of the group of clauses concerns exemptions from alcohol duty for spirits. Clauses 76 and 77 set out that alcohol duty will not be charged on any spirits contained in imported medical products or in flavourings.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  42. I appreciate that a lot of these clauses are administrative. In that case, is the Minister able to tell me whether there has been any work done on unauthorised exemptions? Has that issue come up, does he have data on it and is he confident that unauthorised exemptions are being prevented? Could he give more information about what schemes or measures may be put in place? I appreciate that the clauses are administrative, but there is nothing in them about how to ensure that the system is not being abused.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  43. As we know, this is an administrative set of clauses laying out a reasonable approval and exemptions process, so we will not oppose it.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  44. Clause 88 provides for HMRC to make regulations concerning the production, packaging, keeping and storing of alcoholic products; charging alcohol duty in reference to a strength that might reasonably be reached; relieving alcohol products from alcohol duty in certain circumstances; and regulating prohibition of the addition of substances and mixing. Before the Minister says that these are all largely administrative clauses, which I do not dispute, these seem like quite wide powers. I am interested to see that they will be subject to the negative procedure. Perhaps he can explain why that is the case? Clause 89 sets out the penalties or forfeiture that can occur if a person fails to comply with clauses 82, 86 and 87, and any regulations made under clause 88, as we have just discussed.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  45. Clause 86 restricts the mixing of multiple alcoholic products, except in certain circumstances, such as if it is done in an excise warehouse and the mixing occurs before the duty point; the alcoholic products being mixed are all of the same type and strength; or the alcohol duty on each product has been paid and the resulting mixed product is to be consumed at the place where the mixing took place, such as a pub or bar. Clause 87 sets out that a person cannot mix water or any other substance with alcoholic products if the mixing is after the duty point, the mixed product is to be sold, and the resultant product would have attracted a higher amount of alcohol duty if the mixing were done prior to the duty point.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  46. We come to chapter 5 of the Bill and a group of clauses concerning regulated activities and approvals. Clauses 82 and 83 would require any person producing alcohol products to be approved by HMRC as a fit and proper person to do so, as determined by the HMRC commissioners. Clauses 84 and 85 provide exemptions from the approval process, so that a person may produce alcoholic products for their own consumption or for research into, and experiments in, the production of alcoholic products without needing approval from HMRC.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  47. Most of these clauses simply update and integrate into the Bill provisions already laid out in the Alcoholic Liquor Duties Act 1979, so we will not oppose them.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  48. Clause 93 sets out that failure to comply with the regulatory regime for denatured alcohol, as set out in chapter 6, will attract a penalty under section 9 of the Finance Act 1994. Clauses 94 and 95 lay out the circumstances in which denatured alcohol is liable for forfeiture or penalty—for example, when a person produces or possesses more denatured alcohol than they are licensed to. Clause 96 gives HMRC officers a power to inspect, at any reasonable time, premises being used to produce denatured alcohol, and to take samples. Finally, clause 97 lays out the circumstances in which it is an offence for a person to use denatured alcohol—for example, preparing denatured alcohol as a beverage or purifying denatured alcohol.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  49. We now come to chapter 6 of the Bill, which concerns denatured alcohol. Clause 90 states that the definition of “denatured alcohol” will be provided by the HMRC commissioners. Perhaps the Minister could give us an idea of what that definition might look like. The clause also sets out that alcohol duty will not be charged on denatured alcohol. Clause 91 specifies that a person must be licensed as a denaturer to legally denature alcoholic products or be a wholesaler of denatured alcohol. Clause 92 provides the HMRC commissioners with a sweeping set of powers, such as allowing them to regulate the denaturing of alcoholic products and the supply, storage and sale of denatured products. Perhaps the Minister could outline the purpose of this wide set of delegated powers or give an example of where he would expect them to be used.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD

  50. I would be grateful if the Minister could humour me and give me more information on how the register will be made publicly available, what timescales have been given to HMRC and what publication dates will be required for that information. Clause 103 turns the focus to purchasers of alcoholic products, specifying that a person may not buy controlled alcoholic products unless they are buying from an approved wholesaler. Clauses 104 and 105 and schedule 10 make it clear that a penalty could be incurred if a person knows, or reasonably suspects, that they have bought alcoholic products from someone who is not suitably approved. Clause 106 defines a group for the purposes of the alcoholic product wholesaler provisions, and clause 107 provides definitions for some of the terms used in the chapter.

    FINANCE (NO. 2) BILL (SECOND SITTING) · 2023-05-16 · READ IN HANSARD