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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“Local authorities have usual and long-standing mechanisms for handling their VAT liabilities, including reclaiming the VAT where permissible. I hope that I have responded with sufficient thoroughness to the points that have been raised. I commend the clause to the Committee and urge that amendment 42 be withdrawn and new clause 14 be rejected.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The value of goods will be commensurate with a £10 million a year Exchequer cost. On the threshold, the Government have decided not to uprate it in line with CPI, but we will continue to keep it under review. As I said, it was set after detailed and extensive conversations and engagement with the groups that will be involved with the different treatment through either receiving or donating the goods. It is worth noting that, due to the wonders of modern capitalism, lots of the prices of consumer goods have actually been falling in real terms over time—for example, we might think about how expensive a traditional washing machine or a television is today compared with 20 or 30 years ago. It is not clear to me that it would be appropriate to continue to uprate the threshold as default in line with CPI.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the Opposition spokespeople for their questions. [ Interruption. ] Spokesmen—very good. Before the Budget, I attended a roundtable with businesses, charities and those who had been campaigning and advocating for the change we brought in at the Budget. In response to many of the questions asked by the Opposition spokesmen, I can reassure them that we worked through the limits and detail of the clause really closely with the charitable sector and with the businesses that would have a different VAT treatment or that may pass on their goods in this way. On the specific question about guidance, it has already been shared with stakeholders and we continue to engage with them. I will see if my officials can send the Opposition spokesman, the hon. Member for North West Norfolk, the guidance if he would be interested to see it.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“My remarks on clause 81 will be very brief. The changes that the clause makes will add combined county authorities to the list of bodies eligible for refunds under section 33 of the Value Added Tax Act 1994. This will remove the need for individual Treasury orders each time a new combined county authority is established. I commend the clause to the Committee.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I am glad that the hon. Member for Maidenhead is aware of the answer to the written parliamentary question. I have also responded in writing to Members who have written to me about this issue, and the rationale has been set out in that correspondence. Question put and agreed to. Clause 81 accordingly ordered to stand part of the Bill. Clause 82 UK listing relief Question proposed, That the clause stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The changes made by the clause will remove the 0.5% stamp duty reserve tax charge on the transfer of a company’s securities for three years from the point at which the company lists its shares on a UK-regulated market. That will enable newly listed companies to secure higher share prices, boost trading volumes and improve access to capital.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The Government are committed to ensuring that world-leading capital markets support our firms to raise the capital they need to continue to grow and invest. Clause 82 introduces UK listing relief, which means that transfers of a company’s securities will be subject to relief from stamp duty reserve tax for the first three years after the company lists in the UK. Stamp duty reserve tax and stamp duty are charges on transfers of UK securities. They are vital sources of revenue for the Exchequer, and combined they are forecast to raise up to £5.3 billion a year by the end of the forecast period. The Government are focused on ensuring that the UK is the best place for firms to start, scale, list and stay, and we have delivered an ambitious programme of reforms to build on those strong foundations.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“New clause 15 would require the Chancellor to publish, within 12 months, a report on the potential benefits of extending the period in which the UK listing relief applies beyond three years. The Government have carefully considered the scope of this relief, including the length of the relief period. The first few years after listing are crucial for companies as they endeavour to establish long-term viability on public markets, with the most vital period being the initial one or two years. However, our judgment is that the benefits of significantly extending the relief beyond this period would not represent best value for money, as the Exchequer cost would increase while the benefits for firms would diminish with each additional year. I therefore commend clause 82 to the Committee and ask that new clause 15 be rejected.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“As the hon. Member knows, there are always trade-offs to be considered in taxation policy design. As I have just outlined, there is around £5 billion of revenue here. We must ensure we get the balance right between raising revenue and continuing to support growth and the ability of companies to grow and invest in the UK. We did make changes at the Budget, for example to venture capital trusts, enterprise investment schemes and enterprise management incentives to encourage start-ups in particular to scale up in the UK, as one of our frontier sectors seeing growth. We have made changes to support that. I note the Opposition’s perspective, but on balance we think this is a good change to make on its own. We look forward to seeing the impact that it will have and we will continue to keep our tax measures under review.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“As with other measures that have been debated this week, for example on business rates, it seems that the Conservatives were just getting around to reform on the issue. Now they are in opposition, they seem to have developed a significant zeal for reform and tax cutting that they did not show at all when they were in government—for example, leaving business rates unreformed, as well as leaving this measure totally unreformed.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I do not know whether you want the conversation to continue on a tax that is not in scope, Mrs Harris, but I am happy to answer the question.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Indeed, Mrs Harris. I respect your judgment and authority in such matters. As I said, the Government carefully considered the scope of the relief, including the length of the relief period. The first few years after listing are vital in establishing longer-term liquidity, the most important period coming right at the start. The benefits of extending the relief significantly beyond that period, in our judgment, would not represent value for money for the taxpayer.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Of course there will be companies that will list under the current tax regime, and changing the tax would lead to lower revenues for the companies that would have listed anyway. We have to look at both sides of the coin. [ Interruption . ]”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clause 87 Rates of duty effective from 6pm on 26 November 2025 Question proposed, That the clause stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The Government are doing a lot to continue supporting the UK’s vibrant capital markets. We have some of the deepest capital markets globally. We have, for example, changed UK listing rules to bring the UK into line with international best practice. We are also changing and improving the prospectus regime, significantly cutting the amount of paperwork that a firm needs to produce while providing better and more relevant information to investors. We are taking a range of actions to support our capital markets and to support firms to list here. We have seen some good progress in recent months, with more companies choosing to list in the UK, and I hope and expect that we will see more of that soon. Question put and agreed to. Clause 82 accordingly ordered to stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“New clause 31 would require the Government to publish an assessment of the impact of the changes to tobacco duty rates on the illicit tobacco market within six months of the Bill being passed. The Government will not accept the new clause, as the potential impact on the illicit market is already one of several factors that we consider when we take decisions on tobacco duty rates. We have already published a tax information and impact note alongside the Budget to set out the expected impact of this measure. I commend clauses 87 and 88 to the Committee and I reject new clause 31.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clauses 87 and 88 implement changes announced at Budget 2025 concerning tobacco duty rates. At the Budget, my right hon. Friend the Chancellor confirmed that the Government will increase tobacco duty in line with the escalator. Clause 87 therefore specifies that the duty charged on all tobacco products will rise by 2 percentage points above retail prices index inflation. The new tobacco duty rates will be treated as having taken effect from 6 pm on the day they were announced, which was 26 November 2025. In October 2026, tobacco duty will rise again in line with the escalator with the introduction of vaping duty. That is to preserve the price differential between vaping and tobacco products to ensure the duty on vaping does not make smoking more attractive, and will maintain the incentive to choose vaping over smoking.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“HMRC and Border Force published a strategy in 2024 setting out the continued commitment to reduce the trade, with £100 million of funding in enforcement capability and £1.4 billion to recruit 5,000 compliance officers. I had not heard the Opposition spokesman’s point on trading standards before; I did not have the pleasure of serving on the Public Bill Committee of last year’s Finance Bill when he raised it. The Government’s policy position is as it stands, but I am always interested to hear policy ideas. I will take his point back to the Department. Question put and agreed to . Clause 87 accordingly ordered to stand part of the Bill. Clause 88 ordered to stand part of the Bill. Clause 89 Vehicle excise duty for light passenger or light goods vehicles etc Question proposed, That the clause stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The latest figures from the 2023-24 tax year are that the tobacco duty gap was 13.8%, equivalent to £1.4 billion. He is right that every penny not collected there is a penny not going towards public services. We need to continue to focus our efforts on what we can do to reduce that figure. He mentioned the work of the previous Government, and this Government will build on that. We will continue to work with Border Force to seize cigarettes and hand-rolling tobacco. The Committee may be interested to know that in the 2023-24 tax year, HMRC and Border Force together seized 92,435 kg of hand-rolling tobacco. We are continuing to see what more we can do.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Let me respond to some of the Opposition spokesman’s points. HMRC’s estimate of illicit trade is published annually in “Measuring tax gaps”, which are official statistics produced to the highest quality standards. They adhere to the values, principles and protocols set out in the UK Statistics Authority’s code of best practice for statistics and are regulated by the Office for Statistics Regulation. HMRC is always looking for ways to strengthen them, but the Government consider them to be the most reliable estimates of illicit trade. As he set out, the figures produced by the tobacco industry or those working on its behalf cannot be regarded as a fully neutral assessment of the situation on the ground. The Opposition spokesman asked about the latest figures.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I will keep my remarks brief, if only to give the hon. Member for North West Norfolk more time to inform us of his opinions on this matter. Clause 89 makes changes to uprate vehicle excise duty rates for cars, vans and motorcycles in line with the retail prices index measure of inflation from 1 April 2026. New clause 17 would require the Chancellor to make a statement to the House on the impact of that 2026-27 increase to VED rates, but the increase announced in the Budget is in line with the retail prices index, meaning that rates will remain unchanged for vehicle owners in real terms by that metric. It is therefore the Government’s judgment that the new clause is unnecessary. I therefore commend clause 89 to the Committee, and recommend that new clause 17 be rejected.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“In response to the shadow Minister’s question, the Government do consider the impact of each individual tax measure on businesses and consumers in the round with the others, at Budgets and in between them too. As a result, we have concluded that this is the right and proportionate way forward, to protect revenue and make sure that we can increase revenue in line with inflation, rather than beyond it. Question put and agreed to. Clause 89 accordingly ordered to stand part of the Bill. Clause 90 Vehicle excise duty for rigid goods vehicles without trailers and tractive units Question proposed, That the clause stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“New clause 18 would require the Chancellor to make a statement to the House—in a similar way, I believe, to new clause 17 that we just discussed—on the increases to HGV vehicle excise duty under clauses 90 to 93, and the HGV road user levy under clause 95. Similarly, given that the uprating is in line with inflation and that rates will remain unchanged in real terms for vehicle owners, it is the Government’s view that the new clause is not therefore necessary, and I urge the Committee to reject it.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clauses 90 to 93 will make changes to the vehicle excise duty rates for rigid goods vehicles without trailers and tractive units, the cab of an articulated lorry, rigid goods vehicles with trailers, vehicles with exceptional loads, and haulage vehicles other than showman’s vehicles. Clause 95 will make changes to uprate the heavy goods vehicle—HGV—levy. The registered keeper of a vehicle is responsible for paying VED. The rates depend on the vehicle’s revenue weight, axle configuration and Euro emissions status. The HGV levy is payable for both UK and foreign HGVs using UK roads. A reformed HGV levy was introduced in August 2023, which varies according to the vehicle’s weight and Euro emissions status.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“We are providing stability this year for the private sector and for individuals by moving away from the relatively chaotic approach under the previous Government of having multiple tax events with big swings and roundabouts twice a year, so future tax changes will not come until the end of the year, but that will give me more time to consider things in the round.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the hon. Member for North West Norfolk for his romantic invitation to King’s Lynn; I may be otherwise engaged on that date, but I thank him for it all the same. I am interested to see whether any Members wish to intervene to say whether they will be taking up the invitation, but it is good to hear that he is an active constituency MP. We do, of course, look at measures in the round, as the hon. Member for North West Norfolk implored me to. We did so ahead of the Budget, and I will continue to work with my right hon. Friend the Chancellor on tax policy in the run-up to the Budget at the end of the year.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The Government will consider all tax measures in the round in the usual way in the run-up to the Budget. It would not be right for me to speculate on what will or will not be in the Budget; it is a long way away, and there is much to consider in the meantime. Conservative Members decided to bring up inflation, which hit 11% under them in 2022, pushing up prices for everyone up and down the country, leaving businesses and consumers significantly worse off in the worst Parliament on record for living standards.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clauses 91 to 93 ordered to stand part of the Bill. Clause 94 Vehicle excise duty: expensive car supplement Question proposed, That the clause stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Over the months ahead, as a result of the action that this Government have taken to bring stability back to the economy, I look forward to seeing inflation return to 2% by the end of the year, as is forecast by the Bank of England. I thank the hon. Member for Maidenhead for bringing up the botched Brexit deal that the previous Government left us. Under the leadership of the Prime Minister and Ministers in the Cabinet Office and elsewhere in Government, we continue to work to reduce barriers to trade and deepen our relationship with our nearest trading partner. As the Minister responsible for customs and excise, I am always looking at what more we can do to support those who move goods across borders and trade with our partners in the EU. Question put and agreed to. Clause 90 accordingly ordered to stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“As is usual practice, a tax information and impact note was published at the Budget, outlining the anticipated impacts of this measure as well as the expected revenue impacts of the change. The Government remain fully committed to the EV transition, which will drive economic growth, help the country meet its climate change obligations and improve air quality. By increasing the ECS threshold to £50,000 for zero emission vehicles, clause 94 supports those goals.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The additional charge was, I believe, originally introduced in 2017 under a previous Government so that those who can afford the most expensive cars pay more than the standard rate paid by other drivers. Clause 94 will increase the threshold for zero emission cars from £40,000 to £50,000. This measure is projected to benefit over half a million drivers of zero emission vehicles over the next five years. It will also incentivise electric vehicle take-up. Increasing numbers of motorists will benefit in future years as the zero emission vehicle population grows. New clause 19 “would require the Chancellor…to report on the impact of section 94 on the automotive sector” and on other issues.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clause 94 will make changes such that the vehicle excise duty expensive car supplement threshold is increased to £50,000 for zero emission cars, from its current level of £40,000. This change will take effect from 1 April 2026 and will apply to zero emission vehicles first registered on or after 1 April 2025 for tax renewals from April 2026. The expensive car supplement is a supplement to VED payable by vehicle keepers for five years, from years two to six following a car’s first registration. The rate is currently £425 a year; that will increase to £440 from 1 April 2026, in line with RPI, and is charged in addition to the standard rate of VED.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“He said that many constituents in rural Norfolk, but also in north London, will find it very challenging to afford to buy a new car that costs between £40,000 and £50,000. That is true in lots of parts of the country, but as I am sure he is aware, it is important that we seek to encourage those who can afford such a car to do so, because they will then sell their cars on at a cheaper value that people may be able to afford. It supports the general health of the car market overall if we can increase the affordability of these—granted—relatively expensive vehicles. That is why the Government have brought forward this change: to support the transition and to reduce the cost of purchasing new vehicles within the £40,000 to £50,000 bracket. Question put and agreed to. Clause 94 accordingly ordered to stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“This has been an ask of the car manufacturers here in the UK that we want to support. I take the points from the hon. Member for Maidenhead about making sure that consumers can buy vehicles that are produced here in Britain. I hope that a change such as this, which shows the Government’s intent to support the electric vehicle transition, will be a consideration for vehicle manufacturers as they choose where to produce new EV cars in the years to come. Along with other measures that we set out in the Budget, this shows our intention to work alongside the industry to support that transition. The hon. Member for North West Norfolk raised a point about how high the supplement is.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I am sorry to report to the Committee that when the Chancellor and I made the decision to increase the threshold ahead of the Budget, I was not aware of the representations that the hon. Member for North West Norfolk had made in last year’s Finance Bill Committee. If I am still in my role in the run-up to the Budget later in the year, of course I will bear in mind everything he has said today. I have already taken some notes that I will take back with me. The hon. Member is right to note the important role that hybrid vehicles play in the transition. Ultimately, however, to move towards our goal of net zero by 2050, we need to move to a fully clean vehicle fleet over the coming decades, so we want to particularly encourage fully electric vehicles. We will keep this measure under review; it is important that we do so.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“New clause 32 would require travel operators liable to air passenger duty to ensure that, where a boarding pass is issued, the change in the level of air passenger duty made under clause 96 and charged in respect of the passenger’s journey is clearly stated on the boarding pass. Air passenger duty is charged to airlines on a per-passenger basis on departure from UK airports. Although airlines can pass the cost of the tax on to passengers, that is a commercial decision for them. I therefore commend clause 96 to the Committee, and encourage the Committee to reject new clauses 20 and 32.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“New clause 20 would require the Chancellor to publish an assessment of the impact of changes to air passenger duty under clause 96 on the aviation industry, passengers, household finances at different income levels and the public finances. The air passenger duty national statistics on different APD rates administered by HMRC are published annually through the APD bulletin. The bulletin, which is updated annually, includes statistics and analysis on APD receipts up to the latest full month before its release, and airline passenger numbers one month behind that of duty receipts in the UK. New clause 20 is therefore unnecessary.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank the Opposition for that warm welcome back after our break. Clause 96 sets the rates of air passenger duty for the year 2027-28, as announced at the Budget. The rates will take effect on 1 April 2027. Following previous increases to APD, the Government will uprate rates in line with RPI from 1 April 2027. As was previously announced, they will be rounded to the nearest penny, which constitutes a real-terms freeze. This will continue to make sure that airlines continue to make a fair contribution to the public finances, particularly given that tickets are VAT-free and aviation fuel incurs no duty. The Government expect these measures to have an impact on approximately 600 airlines and aircraft operators.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“One thing to note about Labour Back Benchers is that they are on the Government Benches, making changes for their constituents. They are supporting the work of this Government to improve living standards for people up and down the country, to ensure economic stability and to bring down interest rates. They are doing the right thing by their constituents.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Of course, Mrs Harris. On the point that the hon. Member for North West Norfolk raised, it would be an unnecessary administrative burden to ask airlines to reformulate how they print and design their boarding passes as a result of an Opposition new clause, so I do not support it. Question put and agreed to. Clause 96 accordingly ordered to stand part of the Bill. Clause 97 Rates of climate change levy Question proposed, That the clause stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“For example, the exemption for certain processes in sectors such as steel, ceramics, cement, glass, metal forming and aluminium provides £270 million of relief per year. The Government do not believe that new clause 21 is necessary. I therefore commend clause 97 to the Committee and ask that new clause 21 be rejected.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“This represents a small increase to business bills, but it will ensure that the behavioural incentives of the tax are maintained while also protecting the public finances. The Government announced a wider review of CCL at the spring statement in 2025, and we remain committed to this to ensure the tax remains up to date in the ever-changing energy landscape. New clause 21 would require the Chancellor to report on the impact of clause 97 on energy-intensive industries and the UK’s international competitiveness within six months of the Bill being passed. I reassure the Committee that the Government already consider the impact of CCL on energy-intensive industries and competitiveness, and a number of reliefs are available to such businesses.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clause 97 makes changes to the main rates of the climate change levy, with effect from 1 April 2027. Since 2001, CCL has provided an incentive for businesses and the public sector to be energy efficient by adding a tax on the non-domestic supply of energy. Energy efficiency is one of the most cost-effective ways in which businesses can cut emissions, and permanently reducing energy use also helps to improve the UK’s energy resilience. CCL sets four separate main rates for different energy products. The liquefied petroleum gas rate has been frozen since 2019, and it will continue to be so from April 2027. The changes made by clause 97 will increase CCL rates on gas, electricity and solid fuels in line with the retail prices index.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The hon. Member for North West Norfolk is right that high energy costs are one of the big challenges facing industry and consumers. The Government are doing all we can to accelerate the roll-out of clean power. That includes nuclear power, which as a country we have not invested in for way too long, and we desperately need more of that firm baseload power. We also need more intermittent clean power through wind and solar. We cannot turn things around overnight, but in time, I hope and expect that these interventions will lead to lower bills for both businesses and consumers. However, I would be the first to say there is much more to do on this, given the high energy costs and surging inflation we inherited from the previous Government, particularly after 2022. Question put and agreed to.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“We are making progress, consulting in good time, engaging with industry, and coming forward with a proposal to make sure the gap does not get any wider on landfill tax—we are increasing the lower rate by the same cash amount as the increase in the higher rate—without adding significant burdens on those who seek to construct and build this country’s future, which we must do after 14 long years of under-investment and decline. New clause 22 would require the Government to make an assessment of the impacts of clause 98. At the Budget, the Government published a tax information and impact note for this measure, and our approach has been informed by extensive engagement with business. The Government oppose new clause 22 on that basis, and I urge the Committee to reject it. I commend clause 98 to the Committee.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“He, and others, have engaged on this issue. I particularly welcome the engagement from industry, which has welcomed the Government’s decision. The National Federation of Builders said we had “really engaged with industry”, and that the decision put forward after the Budget, following the consultation, would “allow the industry to start preparing for the circular economy”. Meanwhile, the chief executive of Biffa said that our decision “not to converge the two rates…is a good outcome for the industry”. I am glad that we have a very good tax policy.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“Clause 98 increases the standard rate of landfill tax in line with the retail prices index. It increases the lower rate by the same cash amount, and it will take effect from 1 April 2026. This tax was introduced 20 years ago, and it is charged on materials disposed of at a landfill site or an unauthorised waste site in England and Northern Ireland. The objective of the tax is to divert waste away from landfill and to support investment in more circular waste management options, such as recycling and recovery. The Government consulted earlier this year on proposals to reform the tax to drive more materials out of landfill, and to design out incentives for landfill tax fraud. The hon. Member for Grantham and Bourne (Gareth Davies) is not here, but I enjoyed his video on this, in which he appeared with a hard hat.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I thank Opposition Members for their contributions and for welcoming the Government’s decision on this matter at the Budget. I find it a bit tiresome that the Conservatives, when we consult, accuse us of consulting, and when we do not, accuse us of not consulting. It is right and proper, where possible, for the Government to engage with industry on proposals and then come forward with good policy outcomes. I am glad that there has been acknowledgment across the Committee that we have listened, engaged and come forward with proposals that are proportionate.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“The refining fire of a consultation process is something that I am happy to stand behind. On the shadow Minister’s important point about the decision to remove the dredging exemption, I have received correspondence from the sector on the issue and will continue to engage with it. The change is not scored in the Budget. To be very clear, it was not made with the express intention of raising revenue; the Government’s judgment, after consultation, was that it would get the balance right between supporting the circular economy and encouraging more environmentally friendly ways of carrying out the activity. I want to continue to engage sincerely with the sector, so I will be responding to the correspondence I have received. I am sure that we will continue to engage.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗
“I am sorry to tell the shadow Minister that this matter is not being legislated for in this Finance Bill; it will be for next year’s Finance Bill. Question put and agreed to. Clause 98 accordingly ordered to stand part of the Bill . Clause 99 Rate of aggregates levy Question proposed, That the clause stand part of the Bill.”
House of Commons29 January 2026Contains Parliamentary information licensed under the Open Parliament Licence v3.0Source ↗