Dan Tomlinson
MP for Chipping Barnet · Labour · United Kingdom
“I hope that once this Great British summer savings period ends on 1 September, we will review that and look at the impact. Of course, the challenge with any VAT reduction is whether it will be passed on to consumers. To be clear, I do not begrudge businesses having more margin, but the objective of the hon.”
“There are a whole range of challenges and also benefits from the protocol and the Windsor framework. I agree with the hon. Member that they do not provide constraints on the policy choice on VAT.”
“The Barnett formula is applied in the normal way to those changes, so the Northern Ireland Executive received £185 million in consequentials as a result of those decisions.”
“I understand that Members are specifically talking about Northern Ireland, but across the country as a whole—some hon. Members did mention the broader campaign around reductions in VAT across the UK—a reduction to 10% in VAT for hospitality would cost around £11 billion a year, which is equivalent to the total expenditure on the Royal Nav…”
“Right now, we are engaging in what could be seen as a similar proposal to the one put forward today. We are doing a time-limited reduction in VAT, not for one sector and one part of the country, but for particular leisure and hospitality activities and consumption across the country as a whole.”
“The fact that I am not announcing this change today does not mean that the Government do not take this issue seriously and understand the representations being made. We are also not standing aside.”
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“In recognition of the pressures facing drivers as a result of the effects of the Iran war, the Chancellor announced in May the first uprating of mileage rates in 15 years, backdated to April, to provide immediate support to both groups. Mileage rates will increase for 2026-27 from 45p to 55p for the first 10,000 miles, and then 25p thereafter, with effect from 6 April. That represents the largest ever increase to these mileage rates, benefiting around 2 million employees and 1 million self-employed individuals, and saving over £120 a year for a worker doing 6,000 business miles. It was a privilege recently to meet care workers and the Unison general secretary to hear directly about the difference that this uprating will make to those on the frontline.”
“That will do two things: first, it will ensure that a large proportion of any exceptional revenues from high gas prices are passed back to the Government, providing a revenue stream so that money is available to support businesses and families with the impacts of the conflict in the middle east; and secondly, in the longer term it will support the new voluntary contracts for difference scheme, which was announced in April, by encouraging participation in the scheme. In March, the Government announced a review of mileage rates for employees using their own vehicle for work and the self-employed who use the simplified expenses rates.”
“The Chancellor has committed to doing what she can to support families and businesses to be responsive in a changing world and responsible in the national interest. The measures before the House assist the Government in that objective. The way that the current energy system works means that households and businesses pay more for their electricity when the gas price is high. The electricity generator levy already recoups some of the excess returns made by renewable generators when high gas prices push electricity prices over the current threshold of £82.61 per megawatt-hour. The Government have decided to increase the rate of the levy from 45% to 55% from 1 July.”
“The hon. Gentleman says it was for covid, but he forgot to mention Liz Truss. This Government’s record shows that despite that instability, our plan is working. UK GDP growth in the past two years was the second fastest in the G7. Real household disposable income per person has grown by more than 2% so far in this Parliament, compared with a fall of more than 2% in the last Parliament. Real wages have increased in every single month since this Government took office, with wages rising faster than inflation. These measures will continue that track record and demonstrate that this Government are committed to supporting working people.”
“He is right to highlight that we have not made a definitive announcement on whether that rate will last a short period or will go on into the future, but we will update in due course—it is not something that we want to leave hanging. I would expect that update will be at the Budget, if not before. However, that issue will be reviewed by the Chancellor and the Energy Secretary in the coming weeks.”
“In the usual way, the independent OBR will set out its estimate at the Budget for how much this change will raise and how much will be raised overall by the electricity generator levy. He is right to note that the levy does not raise billions and billions. It is a relatively targeted policy. We have increased the rate from 45% to 55%, but we have not changed the threshold and the routine uprating that takes place within it. The Opposition spokesperson, the hon. Member for North Bedfordshire (Richard Fuller), asked whether there will be a review and whether this new higher rate is now the rate out into the future. That is something the Government are considering.”
“I thank all those who have spoken, and I thank my hon. Friend the Member for Chesterfield (Mr Perkins) for his warm remarks. I will respond to the points made by the shadow spokespeople. I assume that this change will appear as a line item, although I would not want to prejudge any future decisions by the OBR on how it scores all these things and presents them in Budgets, as it is a specific tax head. The Conservative and Liberal Democrat spokespeople asked how much this change will raise. It is difficult to know. As the Liberal Democrat spokesperson, the hon. Member for Witney (Charlie Maynard), highlighted, prices are coming down. They are at the moment slightly above the threshold in the system, but prices, as the shadow Energy Secretary will know, are volatile.”
“We wanted to take a measured approach to ensure that we manage the public finances well, but also to ensure that we support businesses and households that have been particularly affected by the impact of the conflict washing up on our shores. It is worth highlighting that new investment is excluded from the electricity generator levy, so a business owner thinking of investing in renewables or nuclear in the UK should note that their new investments will not be affected by the increase in the rate. Turning to the second measure, the Liberal Democrat spokesperson and my hon. Friend the Member for Chesterfield were right to point out that the mileage rates have not been changed since 2011. It is very disappointing that, although we saw plenty of inflation spikes, the previous Government did not take the chance to uprate them.”
“As the shadow Minister will know, all tax rates, thresholds and the design of tax policy are considered in the round in the run-up to Budgets. With the key policy intention of the increase in the rate, and by extension the decision to continue the policy in any form, one of the things that the Government have been considering is the fact that having the rate in the system should change the incentives and encourage electricity generators to partake in the wholesale contracts for difference, which are being developed and which the Energy Secretary will bring forward in the coming months. The shadow Minister asked about investment. It is always difficult to make changes in taxation, particularly outside of the Budget cycle. The Chancellor have been cautious about making changes in response to the conflict in Iran.”
“Taxation (Energy and Vehicles) Bill Presentation and First Reading Dan Tomlinson accordingly presented a Bill to increase the rate of electricity generator levy and mileage amounts relating to income tax and to provide for temporary rates of vehicle excise duty for goods vehicles. Bill read the First time; to be read a Second time tomorrow, and to be printed (Bill 103) with explanatory notes (Bill 103 - EN).”
“1986/1428) has effect in relation to vehicle licences, other than trade licences, taken out in the period beginning with 1 July 2026 and ending with 30 June 2027 for vehicles for which any of paragraphs (2) to (5) has effect as if for “£50” there were substituted “£0” And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.— (Dan Tomlinson.) Ordered , That a Bill be brought in upon the foregoing resolutions; That the Chairman of Ways and Means, the Prime Minister, the Chancellor of the Exchequer, Lucy Rigby, Rachel Blake, Dan Tomlinson and Torsten Bell do prepare and bring in the Bill.”
“(5) Paragraph 11C of that Schedule (rate for certain tractive units exceeding 41,000 kgs but not exceeding 44,000 kgs) has effect in relation to goods vehicles to which that paragraph applies and which are used in the course of a trade as if for “£10” there were substituted “£1”. (6) Where subsection (2) of section 3 of that Act (6 month licences) applies in relation to a vehicle for which any of paragraphs (2) to (4) has effect, that subsection has effect as if, in paragraph (a), for “£50” there were substituted “£0”. (7) Article 3(1)(b) of the Vehicle Licences (Duration of First Licences and Rate of Duty) Order 1986 (S.I.”
“(4) Paragraph 11 of that Schedule (rates for tractive units exceeding 3,500 kgs) has effect in relation to goods vehicles to which sub-paragraph (1), (2)(b) or (3) of that paragraph applies and which are used in the course of a trade as if— (a) in sub-paragraph (1), for “shall be determined in accordance with” to the end there were substituted “and not exceeding 44,000 kgs is £1.”; (b) where sub-paragraph (2) applies in relation to tractive units mentioned in paragraph (b) of that sub-paragraph, in that sub-paragraph for “basic goods vehicle rate” there were substituted “£1”; (c) in sub-paragraph (3), for “£1,703” there were substituted “£1”.”
“(3) Paragraph 10 of that Schedule (rates for certain rigid goods vehicles exceeding 11,999 kgs) has effect in relation to goods vehicles to which sub-paragraph (1) of that paragraph applies and which are used in the course of a trade as if— (a) in sub-paragraph (3), for “to be determined in accordance with” to the end there were substituted “£1.”; (b) in sub-paragraph (7), for “£654” there were substituted “£1”.”
“(2) Paragraph 9 of Schedule 1 to that Act (rates for rigid goods vehicles exceeding 3,500 kgs revenue weight) has effect in relation to goods vehicles to which sub-paragraph (1), (2)(b) or (3) of that paragraph applies and which are used in the course of a trade as if— (a) in sub-paragraph (1), for “shall be determined in accordance with” to the end there were substituted “and not exceeding 44,000 kgs is £1.”; (b) where sub-paragraph (2) applies in relation to rigid goods vehicles mentioned in paragraph (b) of that sub-paragraph, in that sub-paragraph for “basic goods vehicle rate” there were substituted “£1”; (c) in sub-paragraph (3), for “£1,703” there were substituted “£1”.”
“(2) In consequence of paragraph (1), in section 94F(3) of the Income Tax (Trading and Other Income) Act 2005, for “45p” substitute “55p”. (3) The amendments made by this Resolution have effect for the tax year 2026-27 and subsequent tax years. And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.— ( Dan Tomlinson.) Vehicle Excise Duty (Temporary Rates for Goods Vehicles) Resolved, That— (1) The Vehicle Excise and Registration Act 1994 has effect in relation to vehicle licences, other than trade licences, taken out in the period beginning with 1 July 2026 and ending with 30 June 2027 as follows.”
“I should, of course, mention to the Liberal Democrat spokesperson that I am from Witney, and Chris Hayter Transport, the haulage company, is based just behind the housing estate on which I grew up. It is a very good local business, and I am glad to know that it will benefit from this measure. I take the points raised about the challenges facing the haulage sector, but I hope that our temporary and targeted change will benefit that business and businesses across the country. Question put and agreed to. Income Tax (Mileage Amounts) Resolved , That— (1) In the table in each of— (a) section 230(2) of the Income Tax (Earnings and Pensions) Act 2003 (approved amount for mileage allowance payments), and (b) section 94F(2) of the Income Tax (Trading and Other Income) Act 2005 (appropriate mileage amount), for “45p” substitute “55p”.”
“Gentleman pointed out, some will drive more, especially if they have long distances to drive or live in rural communities, but we thought that this approach—providing a significant 10p increase in the rate up to 10,000 miles while leaving the 25p rate unchanged—got the balance right between supporting people who need help right now and being fiscally responsible. The hon. Gentleman will know, and drivers will know, that the marginal cost of each extra mile driven will decline over time, because the up-front costs can be spread over more mileage. As for annual indexation, it is not the Government’s policy. I welcome the representation, but, again, that is not a policy that was pursued before. As he rightly observed, it would be a complicated process, given the volatility in petrol prices.”
“I am not sure. I have been in the Chief Secretary’s office in the Treasury, and there are many pictures on the wall of the countless Chief Secretaries who served under the last Government—especially towards the end, what with all the chopping and changing. However, both the Liberal Democrats and the Conservatives had ample time to make more than the one change that was made in 2011. The hon. Member for North Bedfordshire asked why no change was made in the “above 10,000 miles” rate. We did of course consider that when developing the policy. A very significant proportion of those who drive for work drive less than 10,000 miles. As the hon.”
“Their inclusion is consistent with existing policy and continues to support the Government’s objectives of delivering affordable and secure energy and decarbonisation, while also helping to drive growth. In summary, the regulations give effect to the Government’s decision to extend the eligible processes within the CCA scheme to include the production of automotive-grade battery cells, the packaging of spirits and the mechanical recycling of plastics. I commend the regulations to the Committee.”
“From the outset, the tax has included the CCA scheme, a voluntary scheme that provides eligible energy-intensive businesses access to significant discounts on their CCL bill in exchange for meeting negotiated energy-efficiency or carbon-reduction targets. As a tax designed to drive efficiency, the CCL should accommodate the changing energy landscape. We therefore propose to extend the eligible processes within the CCA scheme to include the three I have already mentioned. Those processes meet the scheme’s established eligibility tests, thereby demonstrating that they are sufficiently energy intensive and, where applicable, subject to competition from imports.”
“I beg to move, That the Committee has considered the draft Climate Change Agreements (Administration, Energy-intensive Installations and Eligible Facilities) (Amendment and Revocation) Regulations 2026. It is a pleasure to serve with you in the Chair, Mr Wishart. The draft regulations expand the eligibility for the climate change agreements scheme to include three new processes—the mechanical recycling of plastic, the packaging of spirits and the production of automotive-grade battery cells—as well as clarifying the existing eligibility and administrative requirements for the scheme and updating the carbon emissions factor figure used in the buy-out fee for the scheme. The climate change levy was introduced in 2001 for the purpose of encouraging energy efficiency across our economy by taxing energy supplies such as electricity or gas.”
“I am disappointed that she did not hear that exciting news. It is a very niche tax, but it is important that we are removing a tax that had become outdated and was not fit for purpose given the current structure of our energy market. I do like to make sure that we get rid of taxes. I agree with the hon. Lady that we need action and ambition on decarbonising our electricity network. We must take the steps we need to take to get clean power and to make sure that we meet our net zero obligations, not just for ourselves but for future generations and for the world. We owe it to all of humanity to make sure that, in a reasonable and careful way, we make progress towards decarbonising our economy. I commend the regulations to the Committee. Question put and agreed to.”
“The shadow Exchequer Secretary is right to point out that we have high energy costs in this country. We need to bring them down. We are not going to take the approach of the previous Government of saying no to new nuclear power stations over and over again, and we are not going to take the approach of the previous Government of not investing in our energy security. Instead, we are going to get a range of different energy sources into our energy mix so that we can get prices down. The Chancellor proactively made the decision at the last Budget to take £150 off energy bills for families across the country, which was very welcome indeed. The Liberal Democrat spokesperson mentioned how she would like to see the carbon price support removed. I have good news for her: just a few short weeks ago we announced that we are removing it.”
“I will follow up in writing with details as to why the non-successful processes were not successful; I do not have that information at my fingertips today, but I look forward to reading the letter and sending it to the shadow Exchequer Secretary. I can confirm that the four processes that applied but were not successful were two relating to tire retreading, one relating to the roll turning of plastics and one relating to water. I will write to the hon. Gentleman on those points in due course. The shadow Exchequer Secretary is right that there is a very minor change in a complicated formula from 0.0497 to 0.0498. I am assured that that is about helping to make sure the Government do these things properly, and that the resultant changes will not be significant.”
“As ever, I thank the shadow Exchequer Secretary and the Liberal Democrat spokesperson for their contributions and questions. I agree with the shadow Exchequer Secretary that lengthy consultations can be a frustration—they are the bane of my life too. Of course, we need to make sure that we engage and listen, but it is always good to be as quick as we possibly can be. There is a gap between now and when the changes will come into effect because the Environment Agency requires numerous administrative processes to be completed before facilities from newly eligible sectors can join a scheme. We of course always look to make sure that we can speed up such administrative processes.”
“The Government introduced legislation in the Finance Act 2026 to provide for a new settlement offer for those affected by the loan charge. The Government will write off the first £5,000 of liabilities, and that is in addition to the proposals put forward by the independent reviewer, Ray McCann.”
“I do agree that those who have been affected by the loan charge need to be able to move on with their lives. That is why the Government put forward a generous settlement offer at the last Budget that went further than the proposals set out by the independent reviewer. I would just note that it was a Government that the hon. Gentleman supported for 14 years who introduced the loan charge and did not do enough to reform it for those who were affected by it.”
“I thank the hon. Member for giving me another chance to talk about the great British summer savings scheme, which the Chancellor has just talked us through. It is fantastic that it is coming into place in just a couple of days’ time and will run until the end of the summer holidays. It extends across all four nations of the United Kingdon, benefiting businesses in Northern Ireland as well as in Great Britain.”
“I understand that the VAT rate in Northern Ireland is different from the rate in Ireland—there are different rates of VAT across Europe. It is important to remember that VAT is a national tax in the UK, at 20% across the country. It is important to have consistency for businesses operating across the UK. Significant cuts to VAT come with significant fiscal costs. For example, halving the rate of VAT on hospitality would cost the Exchequer about £11 billion.”
“I am very busy today, Mr Speaker, as ever. I thank the hon. Member for asking about business rates. She will know that we have already started the work of reforming the business rates system so that we can put in permanently lower multipliers for high street businesses. As part of tax update day, we will be consulting on ways to collect more of the VAT that online sellers dodge by making online marketplaces liable for VAT on both UK and overseas business sales of goods. We will put every penny of the additional revenue raised into improving the business rates system for high street businesses.”
“We have a tax on profits in the UK, which is corporation tax. In our corporate tax road map, we have committed to keeping that stable in this Parliament, rather than having it jump around as it did in the last one. It is important to have a broad tax base, so it is reasonable for business rates to continue to be—as they have been since the late 1980s—set in accordance with an estimate of the rents of properties. I do not think it would be right to change that.”
“I understand my hon. Friend’s point. There are many businesses in rural and coastal communities across the country that we want to see thrive and grow, which is why the Chancellor announced the great British summer savings scheme, which will run until 1 September. On the point about the online giants, we are looking at further ways to raise more revenue by going after those online giants dodging VAT. In the last Budget, the Chancellor changed the multipliers in the business rates system so that the tax rate paid by a small high street business would be 33% lower than that paid by large properties, such as those occupied by online giants.”
“I have to correct the Liberal Democrat spokesperson—I do not think that this hon. Member has a near certainty of becoming Prime Minister any time soon. [ Laughter. ] It is good that my newly elected right hon. Friend the Member for Makerfield (Andy Burnham) has taken inspiration from the decision that we made in January to cut business rates for pubs, bars and live music venues by 15% so that we can back the great British pub and other hospitality venues.”
“I thank my hon. Friend for his strong representation on behalf of his constituency and the important refining industry. I have seen the letter to the Chancellor that has been sent by colleagues and I would be very happy to meet my hon. Friend and other interested Members.”
“I regret to inform the hon. Gentleman that that policy was implemented by his Government— [ Interruption. ] It was in 2023 that HMRC wrote to businesses that were not paying the VAT, unlike some others that were, and began the enforcement action—it started under his Government. However, I recognise the challenges that these rules are causing, so today I confirm that the Government will soon bring forward a new approach, consisting of either changes to the VAT rules or a reimbursement scheme. The changes will be effective for donations of medicines made on or after today.”
“I thank the hon. Member for the representations she makes on behalf of the businesses in her constituency. This Government are taking every step we can—within the tight fiscal constraints that we inherited from the previous Government—to reform, and invest in, our business rates system so that we can raise revenue in a fair and sustainable way. I am sure that the Chancellor and colleagues across Government will continue to listen to representations and consider what further changes we can make at the Budget to support businesses.”
“It is important to note that the article in The Telegraph on the changes for rural pubs was about the fact that we published, with full transparency, the guidance used to value pubs that was signed off under the previous Government. This Government are cutting pubs’ business rates by 15% this year, freezing them for the next two years and reviewing that very guidance. We respect the press, but that article was fake news, and I do not think it should be repeated in this place.”
“It introduces part of a robust new steel trade measure so that the UK steel production industry has the long-term conditions it needs to continue to play its vital role in robust and secure domestic supply chains, including in relation to our growth-driving industrial strategy sectors, defence and other critical national infrastructure sectors. The instrument will come into effect on 1 July, alongside an accompanying instrument made under the negative procedure. Together, the two instruments will legislate for the steel trade measure set out in the strategy. Taking account of the importance of steel production for the UK’s overall national security, we must ensure that the UK steel industry can survive and continue to produce the steel needed for national priorities, including defence and critical national infrastructure.”
“A strong steel sector is critical for our national security interests, but, as in many other countries, steel overcapacity is distorting markets, driving down prices and threatening the viability of our vital domestic steelmaking sector. That is a key reason why UK crude steel production has fallen by more than half in the past 10 years. Global steel overcapacity is rising; the OECD expects it to reach more than 700 million tonnes next year. Without action, overcapacity will continue to endanger our ability to produce steel when we depend on it for secure and resilient domestic supply chains. That is why the Government believe that the instrument is necessary.”
“Specifically, the instrument will increase to 50% the standard rate of import duty on certain steel products, and it includes provision to ensure that the standard 50% rate will apply in place of any preferential tariffs agreed in trade agreements with partner countries or applied unilaterally by the UK. However, as part of the UK’s commitment to support Ukraine in its fight against Russia’s illegal invasion, the preferential rates agreed with Ukraine will continue to apply. The instrument also includes provisions for goods that were already under contract when the new steel tariffs were made public, so that the new, increased rate will not be paid on those that are imported between 1 July and 30 September.”
“I beg to move, That the Committee has considered the Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026 (S.I., 2026, No. 572). It is a pleasure to serve under your chairship, Mrs Barker. This is not my home turf; the Minister for Trade, my hon. Friend the Member for Rhondda and Ogmore (Chris Bryant), has been leading on this legislation, but he is engaged on trade business in Turkey today, so—somewhat like a turkey voting for Christmas—I am here with this Committee, which is good. I am glad that the shadow Exchequer Secretary is joining us today. The instrument updates the UK’s tariff schedule to implement certain elements of the Government’s steel strategy, as set out by the Secretary of State for Business and Trade in March 2026.”
“I hope that, in line with good policymaking principles, we will be able to set out that detail as soon as possible for the businesses affected. The hon. Member for Keighley and Ilkley is always good at representing the businesses in his constituency and making his points clearly and forcefully. I commend him for his remarks today.”
“Member for North West Norfolk, asked me about codes 14 and 27, which are of particular relevance to the aerospace and defence industries. The Under-Secretary of State for Business and Trade, my hon. Friend the Member for Stockton North (Chris McDonald), was asked about that earlier today. He has been meeting with that sector today, I believe, to talk about the impact on them and to consider what the Government can do. The shadow Exchequer Secretary also asked about a review. It is the Government’s intention to keep this under review, with a formal review point after 12 months, as he noted. On the quota levels, I take the point that there is uncertainty at the moment, given that we are approaching 1 July.”
“I thank Members for their contributions and questions in this debate on an important statutory instrument. It is right and proper that the Opposition have the chance to question and interrogate the Government’s decision making on the significant change that we are bringing forward. It is worth understanding that the Government have been engaging in detail with industry on this since the announcement in March. My understanding is that a number of codes—nine, I think—have been changed since that announcement. That is as a result of engagement and meetings with industry—with those downstream sectors—by the Minister for Trade, my hon. Friend the Member for Rhondda and Ogmore (Chris Bryant), and others on whether or not it is possible for them to access UK-produced steel. The shadow Exchequer Secretary, the hon.”
“Member for Keighley and Ilkley, and individual businesses and business groups have made to Ministers over recent months have of course been taken into account and considered, but on balance the Government’s view on this strategic assessment is that, in the end, strong production and a strong downstream sector go hand in hand.”
“I was just coming to that point. As the hon. Gentleman and the shadow Exchequer Secretary have pointed out, the Government are not hiding from the impacts of the measures on some downstream sectors and businesses. He has just read out the explanatory memorandum that the Government themselves produced. The Government have taken a strategic view: in the end, we need a tariff and quota system that protects domestic steel so that, if the worst happens and we need to ensure that we have domestic supply in times of crisis for vital production here in the UK, we have it. Hon. Members know that we have seen a significant reduction in steel production in the UK—I believe a reduction of 50% over the past 10 years—and the representations that the hon.”
“As I said, the Government have set out in the explanatory memorandum the fact that there will be an impact from the tariffs, from the 50% rate, but the Government’s view overall is that it is important to ensure that we have a strong and thriving domestic steel sector, which can help businesses here in the UK to weather, and to minimise their exposure to, global shocks, so that we can have a reliable and secure domestic supply. That is very important, and if we had continued on the path that we were on for the long term, we would have seen a continued decline in our domestic supply and in our ability to ensure resilience and security at times when we as a country might need them most.”
“The existing framework falls away at the end of June. Opposition Members have suggested that where the Government wish to proceed, we should instead delay, but our concern is that that would leave the steel sector as a whole totally undefended and exposed to the significant oversupply of steel production across the world. We do not want to see continued degradation and reduction in our domestic steel production. In the end, that would be bad for our whole country—for businesses large and small, and not only those involved in steel production and manufacturing, but other businesses and our broader economy. That is the strategic assessment that the Government have made.”
“Of course, this issue is important for businesses and communities in Northern Ireland. As a Minister for His Majesty’s Revenue and Customs, I have responsibility, in part, for the operation of the Windsor framework, and I have been looking with my officials at what more we can do to help.”