Dan Tomlinson
MP for Chipping Barnet · Labour · United Kingdom
“I do not think it is the right priority to give a £3.74 million tax cut to someone living in a £10 million mansion, but it is clear that their priority is to give massive tax cuts to people in £10 million homes. We will not take that decision on the Labour side of the House.”
House of Commons14 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“That shows, as I think the whole House can agree, that the Opposition simply have not learned from the Liz Truss debacle, which pushed up interest rates and the cost of mortgages for constituents of mine in Chipping Barnet and for people across the country. We will not make the mistake that the Opposition made.”
House of Commons14 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The Government’s policy on inheritance tax has been set out today. We will not be voting for the motion before us today because we do not believe that slashing public services and public spending for people living in £10 million mansions is the right priority. That is the Conservatives’ choice; it is not ours.”
House of Commons14 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“To fix our economy for the long term, we must ignore the fantasy economics and the unfunded commitments of the Conservatives, which will lead to economic ruin.”
House of Commons14 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Today, the Conservatives have come to the House demanding more unfunded tax cuts, worth up to £11 billion a year, without any clear plan whatsoever for how they would pay for them other than a vague commitment in the motion to cutting public spending.”
House of Commons14 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank my hon. Friend for his continued advocacy for the farmers in his constituency and across the country. Labour Members engaged constructively with me, the then DEFRA Minister and the then Prime Minister on the issue of the threshold in the inheritance tax changes for farms and businesses, and we made a change late last year to refle…”
House of Commons14 October 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
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“If the right hon. Member will forgive me, I will make progress, having spoken for eight minutes already. Amendments 102 to 107 would mean that unlimited 100% agricultural property relief would be available on agricultural land rented out for at least 10 years. The Government’s position is that the House should reject these amendments. The hon. Member for Witney (Charlie Maynard) also spoke to new clause 11. The Government have decided on a range of thresholds that will continue to be frozen until the end of the decade. We have made the decision across the piece, as was mentioned earlier, to sustainably and fairly raise revenue to fund our public services and get borrowing down. I therefore urge the House to reject amendments 102 to 107.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“We will, of course, continue to engage with Ministers in Gibraltar. It would not be appropriate for me to write future Budgets at this Dispatch Box today, but we have made a significant change when it comes to gambling taxation. Rather than make further changes, the Government will monitor the impact of that change. I also thank my hon. Friend the Member for Halesowen for his contributions and representations. The hon. Member for Aberdeen North (Kirsty Blackman) made a helpful speech— with not much notice, I understand. She raised the matter of alcohol duty. It is worth pointing out that the uprating in alcohol duty just keeps the revenue in line with inflation. We have seen reductions in alcohol consumption, driven not by the tax staying in line with inflation, but changes in consumers’ consumption habits.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“It causes misery to those caught up in the schemes, and deprives our public services of vital revenue. The Government are taking action via this Finance Bill to crack down on them. I confirm to the House that the measures introduced in clauses 156 to 162 apply equally to those promoting avoidance schemes online, including on social media, and to those promoting them through more traditional routes. I can also confirm that the promoter action notice in clauses 163 to 173 will also apply. I would also like to reassure my hon. Friend that we are publishing guidance on these matters, and I will ensure that it is clear throughout that the Government’s intention is to capture anyone who is promoting tax avoidance. This includes social media influencers who are making a monetary gain through clicks, as highlighted by my hon.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“It is very complicated, and there would be knock-on impacts on other sectors if the Government were to proceed with that. I have met representatives from the sector recently, and I will continue to engage with them. Finally, I turn to new clause 4, which requires the Chancellor to report on how the regulations in the prohibition address the harm to individuals and businesses from online tax avoidance promotion, and the steps that His Majesty’s Revenue and Customs should take to inform the public of the risk posed by online tax avoidance. I thank my hon. Friend the Member for Walthamstow (Ms Creasy) for raising the important issue of avoidance promotion. I agree with her that it is appalling that these individuals promote tax avoidance schemes and get away with it.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I will not get into specific worked examples. The general point is that the Government have made changes both to business property relief and to agricultural property relief, in order to raise additional revenue from the very wealthiest estates. We have sought to do that because we want to put fairness into our tax system. The CBAM was mentioned by the Opposition, and by my hon. Friend the Member for Mid and South Pembrokeshire (Henry Tufnell). I thank him for his strong advocacy for his constituency, and the thousand people who work in the refinery there. The Government said at the Budget that we recognise the important role that refineries play in our energy security, and we are now considering the feasibility and impact of including refined products in the CBAM in future.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“New Clause 11 Uprating of allowance amounts for agricultural property “The Chancellor of the Exchequer must, within six months of the passing of this Act, undertake and publish an assessment of the potential merits of uprating annually the relief allowance amount for agricultural property by the change in the value of agricultural land.”— (Charles Maynard.) Brought up, and read the First time. Question put, That the clause be read a Second time.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“New Clause 7 Pensions: abolition of the lifetime allowance charge “(1) Paragraph 134 of Schedule 9 to FA 2024 (power to make further provision in connection with the abolition of the lifetime allowance charge) is amended as follows. (2) In sub-paragraph (2)— (a) for paragraph (b) substitute— “(b) have effect for the tax years 2024-25 and 2025-26 (as well as subsequent tax years);”; (b) in paragraph (d), at the end insert“(including any provision that could be made under paragraph 133)”. (3) In sub-paragraph (3) omit “that increase any person’s liability to tax”. (4) In sub-paragraph (4), for “5 April” substitute “30 June”.” — (Dan Tomlinson.) Brought up, read the First and Second time, and added to the Bill.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(9) In section 733 of ITA 2007, after subsection (2D) insert— “(2E) See subsections (7) and (8) of section (Offshore income gains: savings) of FA 2026 (offshore income gains: savings relating to amendments made by section (Offshore income gains) of that Act) for special provision about income that is treated as arising under section 732 but that is not chargeable to income tax under subsection (3) of that section.” (10) This section— (a) is to be treated as having come into force on 6 April 2025; (b) has effect for the tax year 2025-26 and subsequent tax years.” — ( Dan Tomlinson .) Brought up, read the First and Second time, and added to the Bill.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(7) Subsection (3) does not prevent Chapter 2 of Part 13 of ITA 2007 from having effect as though the income not chargeable to tax under that subsection had been charged to tax under section 731 of that Act. (8) Accordingly— (a) in the application of section 733(1) of ITA 2007 to the individual for subsequent tax years, the amount of that income will be deducted at Step 2 and at paragraph (a) of Step 5, and (b) in the application of section 733(1) of ITA 2007 to any other individual for subsequent tax years, the amount of that income will be deducted at paragraph (b) of Step 5.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(6) The income would have been non-chargeable income to the extent that, without the amendments made by section (Offshore income gains)(1) and (2)(b), it would have exceeded the relevant proportion of income— (a) which would have been treated as arising to the individual by reason of— (i) the matching of a capital payment received (or treated as received) by the individual on or after 6 April 2008 with an offshore income gain arising on or after 6 April 2025, or (ii) the matching of a capital payment received (or treated as received) by the individual on or after 6 April 2025 with an offshore income gain arising on or after 6 April 2008, (b) to which paragraph 102 of Schedule 7 to FA 2008 would have applied, and (c) to which paragraph 101 of that Schedule would not have applied, and, for that purpose, “relevant proportion” has the meaning given by sub-paragraphs (4) to (7) of paragraph 127 of that Schedule as they would have been modified by sub-paragraph (4) of paragraph 102 of that Schedule.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(5) The income would have been non-chargeable income to the extent that, without the amendments made by section (Offshore income gains)(1) and (2)(b), it would have exceeded the relevant proportion of income— (a) which would have been treated as arising to the individual by reason of— (i) the matching of a capital payment received (or treated as received) by the individual on or after 6 April 2008 with an offshore income gain arising on or after 6 April 2025, or (ii) the matching of a capital payment received (or treated as received) by the individual on or after 6 April 2025 with an offshore income gain arising on or after 6 April 2008, and (b) to which paragraph 101 of Schedule 7 to FA 2008 would have applied, and, for that purpose, “relevant proportion” has the meaning given by sub-paragraphs (9) to (18) of paragraph 126 of that Schedule as they would have been modified by sub-paragraph (3) of paragraph 101 of that Schedule.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(4) The income would have been non-chargeable income if, without the amendments made by section (Offshore income gains)(1) and (2)(b)— (a) the income would have been treated as arising by reason of— (i) the matching of a capital payment received (or treated as received) by the individual before 6 April 2008 with an offshore income gain arising on or after 6 April 2025, or (ii) the matching of a capital payment received (or treated as received) by the individual on or after 6 April 2025 with an offshore income gain arising before 6 April 2008, and (b) paragraph 100 of Schedule 7 to FA 2008 would have applied to the income.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(3) An individual is not chargeable to income tax under Chapter 2 of Part 13 of ITA 2007 on income treated as arising to the individual under section 732 of ITA 2007 by reason of the offshore income gain to the extent that the income, without the amendments made by section (Offshore income gains)(1) and (2)(b)— (a) would have been treated as arising to that individual under paragraphs (2) to (5) of regulation 20 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), and (b) would have been non-chargeable income (see subsections (4), (5) and (6)).”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“(2) If the offshore income gain arose in a tax year before the tax year 2025-26 and, by reason of that offshore income gain or a part of it, an offshore income gain was treated as arising in a tax year before the tax year 2025-26 to an individual under paragraphs (2) to (5) of regulation 20 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)— (a) Chapter 2 of Part 13 of ITA 2007 is to be treated as not applying in relation to the offshore income gain arising to the trustees or that part of that gain, and (b) references in section 734 of ITA 2007 to chargeable gains treated as accruing to an individual are to be treated as including the offshore income gain treated as arising to the individual.”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I look forward to working with my hon. Friend, and other Members who are interested in this topic, to make sure that we move as quickly as we possibly can. Let me thank all Members for their contributions during this this debate. Question put and agreed to . New clause 5 accordingly read a Second time, and added to the Bill . New Clause 6 Offshore income gains: savings “(1) This section applies in relation to an offshore income gain arising to the trustees of a settlement in a case where Chapter 2 of Part 13 of ITA 2007 (transfer of assets abroad) applies in relation to that gain for the tax year 2025-26 or any subsequent tax year because of the amendments made by section (Offshore income gains).”
House of Commons11 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“On business rates, the Government have announced a support package for all businesses worth £4.3 billion over the next three years. We have introduced permanently lower multipliers for eligible retail, hospitality and leisure businesses, including those on the high street. In addition, every pub and live music venue will get 15% off its new bill from April. The Government will also bring forward a high streets strategy later this year.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“One reason we have a challenge with youth participation in the labour market is the broken welfare system and the broken support system that we inherited from the previous Government. The proportion of young adults who are not in education, employment or training is broadly unchanged since the general election. It is too high, and it has to come down. That is why we are reforming our system and providing more support through actions such as our jobs guarantee. That is the right approach, as is the approach we are taking on business rates.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Business rates are a devolved matter. The changes that we have announced and the support that we have put in will have consequentials for funding for the Scottish Government. VAT is a broad-based tax that raises a significant amount of revenue for the Treasury. That is important in ensuring that we can manage our public finances and bring in the revenue to be able to get borrowing down, which this Government are doing and previous Governments failed to do. When the Liberal Democrats last had the chance, their choice was to put up VAT rather than cut it.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“This Government are fully committed to resetting our relationship with the European Union. As the hon. Gentleman highlighted, the previous Government did as much as they could to damage that relationship, damage our productivity and damage our working relationship with our nearest partners. We are seeking to change that: we are negotiating a sanitary and phytosanitary agreement; we are looking at electricity and energy; and we are looking at what more we can do to deepen our trading relationship, which will be good for productivity and jobs. People said that we could not make progress with both the EU and the United States, but we did not have to choose: instead, we are making progress with trading partners across the world.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“We will be working across Government on the high streets strategy. Treasury Ministers will be working with colleagues in the Ministry of Housing, Communities and Local Government and the Department for Business and Trade. We will make progress on that in the coming weeks, with the strategy to report by the end of the year. We are in the process of working on the details of plans for the review of the pubs and hotels valuation methodology, and I will be happy to engage with my hon. Friend and Members from across the House to get that on a firmer footing for the future.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Around one in three businesses continue to benefit from the small business rates relief and do not pay any business rates at all, with an additional 85,000 benefiting from reduced relief as that is tapered away. At the Budget, we also announced changes to small business rates relief so that we can provide an additional two years of support for those businesses seeking to expand into a second property, to support those businesses to grow and to support their communities and jobs.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank my hon. Friend for her representation of Little Italy in her fantastic constituency. We are working on the high streets strategy. She is right to highlight that with long-term trends, whether the impact of the pandemic or of the shift to online retail, we need to look at this as a whole. On taxation and business rates in particular, we have for the first time provided a wedge in the tax system so that the rate that online giants pay for their warehouses is a third higher than the rate paid by the smallest businesses on the high street. There is a significantly higher multiplier for the larger businesses on my hon. Friend’s high street than for the smaller ones, but we will keep looking at the issue and at what more we can do to support businesses across the tax system.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“When we bring forward the high streets strategy, it will look in the round at what more we can do on regulation, licensing and the decisions that are made in the Treasury to continue to support small businesses and those on our high streets. That is incredibly important, and we will continue to look at that closely.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The Government recognise the important contribution that hospitality businesses make to communities across the UK, including in Northern Ireland. Reducing VAT rates, or applying different VAT rates within the UK, would add complexity and come at a significant cost to the Exchequer.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the hon. Member for her representation of her constituents. The Chancellor has already said today, as she said yesterday, that we understand that there are particular pressures facing households that use heating oil for their heating. A meeting has been arranged for tomorrow with the Financial Secretary to the Treasury, which I hope the hon. Member will be able attend to discuss this issue in more detail. We are also going to be in conversations with the Competition and Markets Authority to make sure that we have a fair market that provides a fair price for her constituents.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“We have made sure to freeze fuel duty since we have been in office. That has saved the average driver 8p per litre at the pump, and it will rise to 11p when the increase does not go ahead in a few weeks’ time. If heating oil is an issue that affects the hon. Lady’s constituents, I hope she will be able to attend tomorrow’s meeting. We are looking very closely at this issue, and at the changes that we can see in oil and gas prices at the moment. As the former Chancellor of the Exchequer, the right hon. Member for Godalming and Ash (Sir Jeremy Hunt), said yesterday, it is too early to tell how things will pan out. We have seen significant increases, and today we have seen decreases. We will keep looking closely at what we can do.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“This is a complex change to implement, but the Government’s position is that it is right to have the same rate of VAT across our country. During the pandemic, there was a cut—a temporary cut—to the rate of VAT and that came at the significant cost of £8 billion. We have to make sure that we can raise revenue from across the country in a fair and consistent way to support the public finances.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank my hon. Friend for his representations on this matter here today and over many months, and in Westminster Hall just a few weeks ago. The rural fuel duty relief scheme does provide that 5p discount and it will benefit his constituents on the islands and in the communities he represents. We will of course keep all our taxes under review. I will be happy to meet him to talk about this one.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank my hon. Friend for the question, and for the representation she has provided for her constituents and, through her work on the loan charge and taxpayer fairness all-party parliamentary group, for many across the country who have been affected by the loan charge. At the Budget, we made the decision to write off £5,000 from the liabilities of everyone who has been affected by the loan charge, so about a third of those affected will have their liabilities written off entirely. I look forward to continuing to engage with her and Members across the House on this important issue.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The letters that were sent will receive a reply very shortly. A decision was made that in the run-up to the announcement of the independent loan charge review, it would not be appropriate for the Government to set out in detail their views on a live issue that an independent reviewer was looking at. That review was published alongside the Budget. I apologise for the fact that the response has not come in the weeks since; it will be with the hon. Member and the APPG very shortly.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The Government regularly assess whether to add energy-saving materials, including heat batteries, to the list of items covered by the current VAT relief, which is set to continue until March 2027. Any decisions would have to be announced by the Chancellor at a fiscal event, but I am happy to discuss the matter.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I am always happy to show leadership, and this Government—and, I may say, previous Governments—have worked hard with international partners, both in the OECD and the UN, to do all we can to reduce tax avoidance and evasion by multinational companies. We continue to work with our partners in the UK and abroad to clamp down on tax dodging.”
House of Commons10 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The Government are satisfied that it is appropriate to add this use of natural gas to the exemption, thereby helping to ensure alignment and consistency across industrial processes, as well as supporting the relevant part of the chemicals sector. The changes in the draft regulations deliver on the Government’s commitment at the 2025 spring statement to remove CCL costs in respect of electricity used in electrolysis to produce hydrogen. I commend the draft regulations to the Committee.”
House of Commons4 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Secondly, the chemical process that converts soda ash into sodium bicarbonate is a new production technology in which natural gas performs two roles: it provides heat and serves as an essential source of the carbon dioxide needed for the production process. Where a taxable commodity is used partly as fuel and partly for a non-fuel purpose, the non-fuel use exemption is intended to accommodate such mixed uses. Yet as things stand, the natural gas used will attract CCL, despite the partial non-fuel use that is fundamental to the chemistry involved. Similar non-fuel use processes in soda ash production are already exempt from CCL.”
House of Commons4 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“From the outset, the tax has included a non-fuel use exemption, the principle behind which is that when fuels that are liable to CCL are not used for energy, they should not be taxed as if they were. Today, that principle needs to be applied to two modern industry realities that are not currently included in the exemption. First, when produced in a low-carbon way, hydrogen can help to power the UK’s clean energy transition and support our 2050 net zero ambitions. One key method of hydrogen production is electrolysis. In that process, the electricity is not used as a fuel, as it is the feedstock that enables the chemical reaction. Yet without the change in the draft regulations, electricity used in the process would be charged CCL in most cases.”
House of Commons4 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I beg to move, That the Committee has considered the draft Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026. It is a pleasure to serve on the Committee with you in the Chair, Ms Vaz. The draft regulations exempt from the climate change levy electricity used in—this is a word I am going to struggle to say repeatedly—electrolysis to produce hydrogen and natural gas used as a source of carbon dioxide to produce sodium bicarbonate from soda ash. They do this by expanding the climate change levy non-fuel use exemption to include the relevant new processes. The CCL was introduced in 2001 with the purpose of encouraging energy efficiency across our economy by taxing energy supplies such as electricity or gas.”
House of Commons4 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Those in the industry have been asking for the change, which will support them in the move towards using low-carbon technologies and processes, and we wanted to implement it as swiftly as possible. It is my understanding that if the Committee agrees to the changes, they will come into effect immediately—as of tomorrow—which is good. Progress has been very swift now that we have finally got here. There was one other question on which I will have to respond after the Committee, because it is has fallen out of my head. Question put and agreed to.”
House of Commons4 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the shadow Minister for his questions. I always enjoy listening to him; one day, I am sure I will do so on a bumper car in his constituency. Those Members who did not serve on the Finance (No. 2) Bill Committee will not know that reference; I will have to update them afterwards. We will conduct the wider review of the CCL as swiftly as possible. It is important that we keep all our taxation policies under review, not least given the changes that are taking place in the economy. It was right that the Government consulted on the changes in the draft regulations earlier in the year, and we will continue to listen to the various industries that are affected by the CCL. We chose to proceed with the option that the shadow Minister outlined in large part because we wanted to make sure we could bring in the change as quickly as possible.”
House of Commons4 March 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I beg to move, That the draft Child Benefit and Guardian’s Allowance Up-rating Order 2026, which was laid before this House on 12 January, be approved.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The regulations also make provision for a Treasury grant to be paid into the national insurance fund if required for the same tax year, through a transfer of wider Government funds to the NIF, and extend the veterans employer national insurance relief for two years, until April 2028.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The draft Child Benefit and Guardian’s Allowance Up-rating Order sets the rates for both child benefit and guardian’s allowance, and will ensure that those benefits, for which Treasury Ministers are responsible and which are delivered by His Majesty’s Revenue and Customs, are uprated by inflation in April 2026. The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026 set the rates of certain national insurance contributions classes, and the level of certain thresholds, for the 2026-27 tax year.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Without these regulations, child benefit and guardian’s allowance would fall in real terms, and HMRC would be unable to collect NICs receipts. I hope that colleagues will join me in supporting them today.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“As announced at the Budget last year, employer national insurance thresholds, including the secondary threshold, will also be maintained at their current levels. We have already had a brief discussion about the employer NICs reliefs, including for under-21s, under-25 apprentices, veterans, and new employees in freeport and investment zones. The regulations that we are debating today keep the thresholds for those reliefs at their current levels. The regulations also make provision for the NICs relief for employers of veterans to be extended for two years until April 2028, during which time the Government will continue to consider the most effective way to support veterans into employment as part of the next spending review settlement.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Employees’ entitlement to contributory benefits, such as the state pension, is determined by their earnings being at or above the lower earnings limit. Self-employed people’s entitlement is determined by their earnings being at or above the small profits threshold. These regulations uprate the LEL and the SPT. This is the usual process and maintains the real level of income where someone gains entitlement to contributory benefits. The upper earnings limit for employee NICs and the upper profits limit for self-employed NICs—the points at which the main rate falls to 2%—are aligned with the higher rate threshold for income tax. The thresholds will be maintained at their current levels, and these regulations set the levels for the 2026-27 tax year.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Members will know, the Government are committed to delivering a welfare system that is fair for taxpayers while providing support for those who need it. These regulations ensure that the benefits for which Treasury Ministers are responsible, and which HMRC delivers, are uprated by inflation in April 2026. Child benefit and guardian’s allowance will increase by 3.8%, in line with the consumer prices index in the year to September 2025. Tax credits awards ended on 5 April 2025, so no changes to rates will be required. I turn to the second set of regulations before us today. As announced at the Budget, the primary threshold and the lower profits limit threshold will be maintained at their current levels until April 2031. These regulations set the level for the 2026-27 tax year.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The hon. Member is right: a range of reliefs in the national insurance system help particular groups, including young people and those who have served in our military. It is right that those reliefs are there, and I am glad that the Government took the decision to extend them by two years. The Government publish guidance on the way that the reliefs can be used. We aim to ensure that the guidance supports those who seek to employ young people and people who have served in the military, so that they are able to make employment decisions. Through the tax system, we want to support particular groups to be able to be employed. I thank the hon. Member for his question. I turn to the detail of the Child Benefit and Guardian’s Allowance Up-rating Order 2026. As hon.”
House of Commons10 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The shadow Exchequer Secretary invited the Economic Secretary to his constituency. Last week, he invited me to come on Valentine’s day to enjoy the bumper cars. I know the Economic Secretary is glad for the invite, but I am particularly glad for the one I received. Turning to the matter at hand, clauses 139 to 147 and schedule 15 establish the core framework of the carbon border adjustment mechanism, otherwise known as the CBAM— [ Interruption. ]”
House of Commons3 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clause 146 sets out how the CBAM rate is calculated, and clause 147 provides for carbon price relief, allowing the CBAM charge to be reduced where a relevant carbon price has been incurred overseas in relation to the same emissions. That avoids double taxation while maintaining the integrity of the mechanism. Amendment 15 will ensure that the CBAM rate functions as intended, and that CBAM goods face a carbon price comparable to what would apply if the goods were produced in the UK. The clauses are central to mitigating carbon leakage, and supporting the UK’s path to net zero.”
House of Commons3 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clauses 141 to 143 set out when goods are treated as imported for CBAM purposes, and who is liable for the charge. In line with established customs principles, liability rests with the importer, with detailed provisions to ensure that the correct person is identified across different importation scenarios, including goods entering via Northern Ireland or subject to special customs procedures. Clause 144 provides relevant exemptions from the charge. Clause 145 defines “emissions embodied in a CBAM good” and provides powers for the Treasury to specify, in regulations, how those emissions are determined and evidenced.”
House of Commons3 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Thank you. Burnley is a fantastic place to visit, and I hope to come before too long. These clauses create the charge to CBAM, define the goods and emissions in scope, identify who is liable, and set out how the tax rate is calculated and how the relief operates. Together they form the substantive charging provisions that will underpin the operation of CBAM from 1 January 2027. Clause 139 introduces CBAM as a new tax and signposts the structure of part 5 of the Bill. Clause 140 establishes the charge to CBAM, which applies to the emissions embodied in specified CBAM goods when they are imported into the UK. Schedule 15 defines the goods in scope, initially covering the aluminium, cement, fertiliser, hydrogen, iron and steel sectors.”
House of Commons3 February 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗