Information since 21 Jun 2025, 10:06 a.m.
| Parliamentary Debates |
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English Devolution and Community Empowerment Bill (Twelfth sitting)
176 speeches (30,989 words) Committee stage: 12th sitting Tuesday 28th October 2025 - Public Bill Committees Ministry of Housing, Communities and Local Government |
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Tobacco and Vapes Bill
74 speeches (23,792 words) Committee stage Monday 27th October 2025 - Grand Committee Department of Health and Social Care Mentions: 1: Lord Bethell (Con - Excepted Hereditary) the Tobacco Products (Traceability and Security Features) Regulations 2019 and Schedule 23 to the Finance Act - Link to Speech |
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English Devolution and Community Empowerment Bill (Third sitting)
105 speeches (16,425 words) Committee stage: 3rd sitting Tuesday 14th October 2025 - Public Bill Committees Ministry of Housing, Communities and Local Government Mentions: 1: Miatta Fahnbulleh (LAB - Peckham) accordance with any regulations made from time to time under section 74(2) of the Local Government Finance Act - Link to Speech 2: David Simmonds (Con - Ruislip, Northwood and Pinner) Committee will know that local government finance is largely regulated by the Local Government Finance Act - Link to Speech |
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English Devolution and Community Empowerment Bill (Fourth sitting)
168 speeches (22,406 words) Committee stage: 4th sitting Tuesday 14th October 2025 - Public Bill Committees Ministry of Housing, Communities and Local Government Mentions: 1: None accordance with any regulations made from time to time under section 74(2) of the Local Government Finance Act - Link to Speech 2: Miatta Fahnbulleh (LAB - Peckham) It replaces the provisions added to the Local Government Finance Act 1992 by the Bill, which needed clarification - Link to Speech 3: None This provides that the issuing of precepts under the Local Government Finance Act 1992 in respect of - Link to Speech 4: Miatta Fahnbulleh (LAB - Peckham) This provides that the issuing of precepts under the Local Government Finance Act 1992 in respect of - Link to Speech 5: David Simmonds (Con - Ruislip, Northwood and Pinner) and the precepts that the amendments relate to, will sit within that bit of the Local Government Finance Act - Link to Speech |
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Local Government Pension Scheme in England and Wales: Scheme Improvements
1 speech (722 words) Monday 13th October 2025 - Written Statements Ministry of Housing, Communities and Local Government |
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Property Taxes
90 speeches (9,348 words) Wednesday 3rd September 2025 - Commons Chamber HM Treasury Mentions: 1: Andrew Murrison (Con - South West Wiltshire) He will remember that the Finance Act 2008 abolished that relief on other property. - Link to Speech |
| Select Committee Documents |
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Tuesday 4th November 2025
Written Evidence - A&O Shearman DFI0128 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: also believe that there could be challenges to the definition of ‘active member’ (per s.151(2) Finance Act |
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Tuesday 4th November 2025
Written Evidence - Institute and Faculty of Actuaries (IFoA) DFI0140 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: Assuming the Finance Act is passed towards the end of this tax year and regulations finalised soon |
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Tuesday 4th November 2025
Written Evidence - Railways Pension Trustee Company Limited DFI0047 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: death-in-deferment benefit”, with “deferred member” having the same meaning as in Part 4 of the Finance Act |
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Tuesday 28th October 2025
Written Evidence - Manor Farm DFI0132 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: aid and agricultural parity). https://www.gov.uk/government/publications/the-windsor-framework • Finance Act |
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Tuesday 28th October 2025
Written Evidence - Save British Farming DFI0120 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: cooperation-agreement-ts-no82020 Windsor Framework (2023) https://www.gov.uk/government/publications/the-windsor-framework Finance Act |
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Monday 27th October 2025
Correspondence - Letter from the Chair to the Exchequer Secretary to the Treasury Finance Bill Sub-Committee Found: Lindsey Wicks); Q 13 (Dan Neidle); Q 20 (Mike Lewis) 4 including the offence introduced in the Finance Act |
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Friday 24th October 2025
Written Evidence - University of Reading PAS0023 - Preparing for an Ageing Society Preparing for an Ageing Society - Economic Affairs Committee Found: owner remains living in the property then it is a Gift with a Reservation under s 102 of the Finance Act |
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Friday 24th October 2025
Report - Thirty-sixth Report - 2 Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: (School-Led Development Trust) Order 2025 S.I. 2025/948 The Finance Act 2009 (Section 101) (Alcohol |
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Wednesday 22nd October 2025
Written Evidence - Institute of Chartered Accountants in England and Wales DFI0138 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: the regimes for late filing and late payment penalties for IHT (as provided for in Sch 55 & 56, Finance Act |
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Tuesday 16th September 2025
Written Evidence - Sheffield Hallam University HEF0045 - Higher Education and Funding: Threat of Insolvency and International Students Higher Education and Funding: Threat of Insolvency and International Student - Education Committee Found: the legislation that underpins Local Government – specifically s114 of the 1998 Local Government Finance Act |
| Written Answers |
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Recycling
Asked by: Tristan Osborne (Labour - Chatham and Aylesford) Wednesday 10th September 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, whether she plans to review the definition of recycled in Section 49 of the Finance Act 2021 to recognize organic recycling through food waste schemes. Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury) The Plastic Packaging Tax provides a clear economic incentive for businesses to use recycled plastic in the manufacture of plastic packaging, thereby stimulating the collection and recycling of plastic waste and diverting it away from landfill or incineration. The government has no plans to review the definition of recycled plastic that is used for the tax. |
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Personal Pensions
Asked by: Edward Morello (Liberal Democrat - West Dorset) Monday 8th September 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, whether HMRC defines SSIPs as pension assets for the purposes of (a) means-tested benefits and (b) financial assessments. Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury) The treatment of Self-Invested Personal Pensions (SIPPs) for the purposes of means-tested benefits and financial assessments does not fall within HMRC’s remit. HMRC’s role is to define and regulate pension schemes for tax purposes, including SIPPs, which may be registered pension schemes under the Finance Act 2004.
Decisions regarding the treatment of pension assets in means-tested benefits are a matter for the Department for Work and Pensions (DWP), while financial assessments for adult social care are administered by local authorities under guidance from the Department of Health and Social Care (DHSC).
HMRC does not define SIPPs as assets for the purposes of benefit entitlement or financial assessments. Any determination of how such pensions are treated in those contexts should be sought from the relevant departments. |
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Infected Blood Compensation Scheme: Inheritance Tax
Asked by: Jess Brown-Fuller (Liberal Democrat - Chichester) Friday 5th September 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of exempting infected blood scandal compensation payments from Inheritance Tax when such payments are transferred to the next of kin of deceased victims. Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury) Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part of the beneficiary’s estate and are subject to standard inheritance tax rules, in line with normal practice for compensation schemes.
This ensures victims receive full compensation without tax burdens whilst maintaining fairness in the tax system and protecting the public finances. |
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Electronic Commerce: Hallmarking and VAT
Asked by: Tom Morrison (Liberal Democrat - Cheadle) Thursday 4th September 2025 Question to the Department for Business and Trade: To ask the Secretary of State for Business and Trade, what steps his Department is taking to ensure that online sellers meet their obligations in relation to (a) the Hallmarking Act 1973 and (b) the payment of VAT. Answered by Justin Madders (a) Anyone selling precious metals items must comply with the Hallmarking Act 1973. British Hallmarking Council guidance is available at: ”Selling articles of precious metal on the internet - GOV.UK”. In January 2025, I met some of the major online marketplaces and emphasised the importance of ensuring non-compliant products are not made available through their channels. (b) VAT collection is already regulated by HMRC under the VAT Act 1994, with updates from the Finance Act 2021 that place VAT obligations on online marketplaces. Since 2021 online marketplaces are liable to VAT from overseas sellers operating on their platform, levelling the playing field with UK businesses. |
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Tobacco: Counterfeit Manufacturing
Asked by: John Hayes (Conservative - South Holland and The Deepings) Thursday 4th September 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if her Department will take (a) fiscal and (b) legislative steps to help prevent repeat offenders in the illicit tobacco market operating through high street retailers. Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury) HMRC has a robust strategy to tackle the illicit tobacco trade.
In July 2023, HMRC introduced a strengthened sanctions regime for breaches of the UK Tobacco Track and Trace System to combat illicit tobacco sales, particularly targeting repeat offenders operating through high street retailers.
Powers introduced under the Finance Act 2022 enable HMRC to apply an escalating sanctions model based on both the frequency and severity of offences. Penalties include fines of up to £10,000, seizure of illicit products, and exclusion from the UK Tobacco Track and Trace system.
New powers were also given to Trading Standards to make referrals to HMRC where they find evidence of high street retailers selling tobacco products that do not comply with the UK Tobacco Track and Trace System. HMRC is then able to apply the sanctions model as appropriate to tackle the non-compliance.
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| Secondary Legislation |
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Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2025 These Regulations make provision about the repayment of overpaid amounts of the economic crime (anti-money laundering) levy (“the levy”) which is charged in accordance with Part 3 of the Finance Act 2022 (c. 3). These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations 2022 (S.I. 2022/269, “the 2022 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 4th November - In Force: 25 Nov 2025 Found: exercise of the powers conferred by sections 58(2), (3)(l), (6) and (7) and 64(1) and (3) of the Finance Act |
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Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025 The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Monday 3rd November - In Force: 24 Nov 2025 Found: Further relevant amendments were also made by paragraphs 1, 2, 3 and 7 of Schedule 58 to the Finance Act |
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Post Office Capture Redress Scheme (Tax Exemptions and Relief) Regulations 2025 These Regulations provide for exemptions from capital gains tax, corporation tax and income tax and a relief from inheritance tax for payments received under the Post Office Capture Redress Scheme and for payments made to nominated individuals. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 29th October - In Force: 20 Nov 2025 Found: (e), 7(3), 9(3)(b) and (d) and (4) and 10(3)(b), (4)(b) and (5) of Part 2 of Schedule 15 to the Finance Act |
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Financial Services and Markets Act 2000 (Regulated Activities) (ESG Ratings) Order 2025 This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) so that the provision of Environmental, Social or Governance (“ESG”) ratings becomes a regulated activity within the meaning of the Financial Services and Markets Act 2000 (c. 8). HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 27th October - In Force: Not stated Found: able to satisfy the requirements of the statutory residence test as set out in Schedule 45 to the Finance Act |
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Court and Public Guardian Fees (Miscellaneous Amendments) Order 2025 This Order amends the Non-Contentious Probate Fees Order 2004 (S.I. 2004/3120), the Public Guardian (Fees, etc) Regulations 2007 (S.I. 2007/2051) and the Civil Proceedings Fees Order 2008 (S.I. 2008/1053). Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Monday 27th October - In Force: Not stated Found: instruments but none is relevant. (7)1984 c. 51, amended by the Armed Forces Act 2006 (c. 52) and the Finance Act |
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Infrastructure (Wales) Act 2024 (Consequential Amendments) Order 2025 This Order is made under section 150 of the Government of Wales Act 2006 which, among other things, allows the Secretary of State to make provision in consequence of Acts of Senedd Cymru. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 27th October - In Force: Not stated Found: Amendment of the Finance Act 20134. |
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Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 23rd October - In Force: Not stated Found: The name under which the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004(11) ( |
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Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 These Regulations provide a definition for the term “qualifying retail, hospitality or leisure hereditament” for the purposes of determining whether a lower multiplier may be applied to calculate the business rates due in relation to the hereditament in question. Local authorities multiply the rateable value of a business property with a multiplier set by central government to calculate the amount due in business rates. The definition is intended to ensure that the lower multiplier is only used for businesses within the retail, hospitality or leisure sectors. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 1 Apr 2026 Found: conferred by section 143(1) and (2) of, and paragraph 10(9C) of Schedule 4ZA to, the Local Government Finance Act |
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Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 21 Nov 2025 Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act |
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Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 21 Nov 2025 Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act |
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Income-related Benefits (Subsidy to Authorities) Amendment Order 2025 This Order amends the Income-related Benefits (Subsidy to Authorities) Order 1998 (S.I. 1998/562) (“the 1998 Order”) which provides for the calculation and payment of housing benefit subsidy to local authorities in England, Wales and Scotland which administer housing benefit. Sections 140C(4) and 140F(2) of the Social Security Administration Act 1992 (c. 5) authorise the making, revocation or varying of an Order before, during or after the year to which it relates. Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 14th October - In Force: 4 Nov 2025 Found: Section 189(7) was amended by paragraph 24 of Schedule 9 to the Local Government Finance Act 1992 (c. |
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Environmental Protection (Wet Wipes Containing Plastic) (England) Regulations 2025 These Regulations, which apply in relation to England, prohibit persons from supplying or offering to supply wet wipes containing plastic (see definitions in regulation 2). Department for Environment, Food and Rural Affairs Parliamentary Status - Text of Legislation - Draft affirmative Laid: Tuesday 16th September - In Force: Not stated Found: Section 202 has been amended by paragraph 27(2) of Schedule 6 to the Finance Act 2010 (c. 13), section |
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Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025 Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document removes one commodity code to align with changes made to the “Tariff of the United Kingdom” reference document. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 10th September - In Force: 29 Oct 2025 Found: 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance Act |
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Non-Contentious Probate (Amendment) Rules 2025 These Rules make amendments to the Non-Contentious Probate Rules 1987 (S.I. 1987/2024) (“the 1987 Rules”). Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 9th September - In Force: 3 Nov 2025 Found: Section 2(5) was amended by sections 52(2) and 59(5) of, and Part 1 of Schedule 13 to, the Finance Act |
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Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025 Schedule 22 to the Finance Act 2000 (c. 17) (the “2000 Act”) provides an alternative regime, called tonnage tax, for calculating the profits of a shipping company for the purposes of corporation tax. That regime incorporates certain training requirements. The Tonnage Tax (Training Requirement) Regulations 2000 (S.I. 2000/2129) (the “2000 Regulations”) allow companies or groups to make payments in lieu of training. Payments are to be made in lieu of training where the training commitment of a company or group provides for such payments, or where the company or group does not provide training in accordance with the training commitment as described in paragraph 25 of Schedule 22 to the 2000 Act. Department for Transport Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 9th September - In Force: 1 Oct 2025 Found: exercise of the powers conferred by paragraphs 29(2)(a), 31(2)(c) and 36 of Schedule 22 to the Finance Act |
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Housing Benefit (Habitual Residence) (Amendment) Regulations 2025 These Regulations amend regulation 10 of the Housing Benefit Regulations 2006 (S.I. 2006/213) and apply to individuals claiming housing benefit. Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 3rd September - In Force: 21 Oct 2025 Found: 1992 c. 5. (3)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act |
| Parliamentary Research |
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NHS pay and pensions - CBP-10374
Oct. 22 2025 Found: Authority, Resource Accounts 2025-2025 32 HM Treasury, Spring Budget 2023, 21 March 2023 33 Finance Act |
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The National Minimum Wage: Policy and developments - CBP-10353
Oct. 07 2025 Found: Provision for this was made in section 5(4) of the Finance Act 2019. |
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Fuel duty: Developments since 2022 - CBP-10340
Sep. 17 2025 Found: 1.4, p5 49 See the Commons Library research briefing CBP-9687, Fiscal drag: An explainer 50 Finance Act |
| Bill Documents |
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Sep. 02 2025
Written evidence submitted by A&O Shearman (PSB36) Pension Schemes Bill 2024-26 Written evidence Found: Schemes Newsletter 163 ) that the authorised surplus payment charges set out in section 207 of the Finance Act |
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Aug. 20 2025
English Devolution and Community Empowerment Bill 2024-25 English Devolution and Community Empowerment Bill 2024-26 Briefing papers Found: authorities in other areas do not have the power to do this. 77 See the Local Government Finance Act |
| Department Publications - Guidance |
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Friday 7th November 2025
Home Office Source Page: Immigration Rules archive: 14 October 2025 to 3 November 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Friday 17th October 2025
Home Office Source Page: Immigration Rules archive: 4 September 2025 to 13 October 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Thursday 16th October 2025
HM Treasury Source Page: Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure Document: Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure (webpage) Found: amount for the hereditament is calculated in accordance with Schedule 4ZA to the Local Government Finance Act |
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Friday 5th September 2025
Home Office Source Page: Immigration Rules archive: 13 August 2025 to 3 September 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Wednesday 13th August 2025
Home Office Source Page: Immigration Rules archive: 6 August 2025 to 12 August 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Thursday 7th August 2025
Home Office Source Page: Immigration Rules archive: 29 July 2025 to 3 August 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Thursday 7th August 2025
Home Office Source Page: Immigration Rules archive: 5 August 2025 to 5 August 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
| Department Publications - Statistics |
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Thursday 6th November 2025
Ministry of Housing, Communities and Local Government Source Page: Council Taxbase 2025 in England Document: (Excel) Found: Table2Info[E-code],0),1)PART 2 INFORMATION IN RESPECT OF SECTION 13A OF THE LOCAL GOVERNMENT FINANCE ACT |
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Thursday 23rd October 2025
Ministry of Justice Source Page: Criminal Justice System statistics quarterly: June 2025 Document: (ODS) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act |
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Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: HSE annual report and KPIs (opens as a PDF) (PDF) Found: Members may opt to give up (commute) pension for a lump sum, up to the limits set by the Finance Act |
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Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: FSA annual report (opens as a PDF) (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: CMA annual report (opens as a PDF) (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: FCA annual report (opens as a PDF) (PDF) Found: Economic Crime (Anti Money Laundering) Levy (‘ECL ’) was established through legislation in the Finance Act |
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Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: TPR’s annual report and KPIs (opens as a PDF) (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Wednesday 24th September 2025
Ministry of Housing, Communities and Local Government Source Page: National non-domestic rates collected by councils in England: 2024 to 2025 Document: (ODS) Found: confirm that the form had been completed in accordance with schedule 7B of the Local Government Finance Act |
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Wednesday 3rd September 2025
HM Treasury Source Page: UK official holdings of international reserves: August 2025 Document: (PDF) Found: ://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/august-2025 30 Under the Finance Act |
| Department Publications - Research |
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Wednesday 5th November 2025
HM Treasury Source Page: UK official holdings of international reserves: October 2025 Document: (PDF) Found: //www.bankofengland.co.uk/statistics/uk-international-reserves/2025/october-2025 30 Under the Finance Act |
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Friday 3rd October 2025
HM Treasury Source Page: UK official holdings of international reserves: September 2025 Document: (PDF) Found: www.bankofengland.co.uk/statistics/uk-international-reserves/2025/september-2025 30 Under the Finance Act |
| Department Publications - Transparency |
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Thursday 30th October 2025
Department for Digital, Culture, Media & Sport Source Page: DCMS annual report and accounts 2024 to 2025 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Thursday 30th October 2025
Ministry of Justice Source Page: Ministry of Justice annual report and accounts: 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Thursday 30th October 2025
Ministry of Justice Source Page: Ministry of Justice annual report and accounts: 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Wednesday 1st October 2025
Foreign, Commonwealth & Development Office Source Page: Marshall Aid Commemoration Commission accounts 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Tuesday 16th September 2025
HM Treasury Source Page: Royal Mint Trading Fund: Annual Report and Accounts 2024 to 2025 Document: (PDF) Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act |
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Monday 15th September 2025
Department for Energy Security & Net Zero Source Page: DESNZ annual report and accounts 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 15th September 2025
Department for Energy Security & Net Zero Source Page: DESNZ annual report and accounts 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 15th September 2025
Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2024 to 2025 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 15th September 2025
Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2024 to 2025 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 15th September 2025
Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2024 to 2025 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Department Publications - Policy and Engagement |
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Monday 22nd September 2025
HM Treasury Source Page: Treasury Minutes – September 2025 Document: (PDF) Found: appropriate to issue penalties to enablers of tax evasion or non-compliance under schedule 20 Finance Act |
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Monday 22nd September 2025
HM Treasury Source Page: Treasury Minutes – September 2025 Document: (PDF) Found: appropriate to issue penalties to enablers of tax evasion or non-compliance under schedule 20 Finance Act |
| Department Publications - Consultations |
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Friday 29th August 2025
Department for Energy Security & Net Zero Source Page: Nuclear Safeguards (EU Exit) Regulations 2019 and the Nuclear Safeguards (Fees) Regulations 2021: proposed changes Document: (PDF) Found: Nuclear Safeguards (Notification) Regulations 200410, • Nuclear Safeguards and Electricity (Finance) Act |
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Thursday 7th August 2025
Department for Business and Trade Source Page: Consumer Scotland super-complaint application Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Thursday 7th August 2025
Department for Business and Trade Source Page: Consumer Scotland super-complaint application Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Non-Departmental Publications - Services |
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Nov. 07 2025
Homes England Source Page: Apply to be an investment partner for the Social and Affordable Homes Programme Document: (webpage) Services Found: has made a Section 114 Report made under section 114(3) or section 114(A) of the Local Government Finance Act |
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Nov. 07 2025
Homes England Source Page: Apply to be an investment partner for the Social and Affordable Homes Programme Document: Apply to be an investment partner for the Social and Affordable Homes Programme (webpage) Services Found: Housing (RSH) local authority finances are governed by the Local Government Act and Local Government Finance Act |
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Aug. 19 2025
HM Revenue & Customs Source Page: Transfer an oil field to another participator Document: (PDF) Services Found: from one participator to another under the circumstances set out in paragraph 1, Schedule 17, Finance Act |
| Non-Departmental Publications - News and Communications |
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Nov. 05 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Michael Saunders v The Commissioners of His Majesty's Revenue and Customs [2025] UKUT 00374 (TCC) Document: Michael Saunders v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: the split-year treatment (within the meaning of Part 3 (case 3, para 46) to Schedule 45 of the Finance Act |
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Nov. 05 2025
Government Actuary's Department Source Page: Government strengthens pension protections for outsourced workers Document: Government strengthens pension protections for outsourced workers (webpage) News and Communications Found: academy applications for pension fund directions Normal minimum pension age changes following the Finance Act |
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Nov. 04 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Mayet v HMRC [2025] UKUT 00377 (TCC) Document: Mayet v HMRC - PTA Oral (PDF) News and Communications Found: Penalties issued pursuant to schedule 18 Finance Act (No 2) 2017 for tax years ended 5 April 2000 to |
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Oct. 22 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Colaingrove Limited v HMRC [2025] UKUT 00360 (TCC) Document: Colaingrove Limited v HMRC (PDF) News and Communications Found: of "matters" in respect of which an appeal "shall lie" as prescribed initially in section 40(1) Finance Act |
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Oct. 08 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Khan v HMRC [2025] UKUT 00334 (TCC) Document: Khan v HMRC [2025] (PDF) News and Communications Found: issued the penalties under section 7 TMA for the tax years 2004 -5 to 2008 -9 and under Schedule 41 Finance Act |
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Oct. 07 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: INVESTMENT AND SECURITIES TRUST LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00331 (TCC) Document: INVESTMENT AND SECURITIES TRUST LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF) News and Communications Found: The charge to a higher rate of SDLT pursuant to Schedule 4A Finance Act 2003 (“FA 2003”) applies to |
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Sep. 25 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Drinks and Food UK Ltd v HMRC [2025] UKUT 00315 (TCC) Document: Drinks and Food UK Limited v HMRC (PDF) News and Communications Found: jurisdiction to consider reasonableness of HMRC’s decision in appeal pursuant to section 16(5) of the Finance Act |
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Sep. 18 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00310 (TCC) Document: KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF) News and Communications Found: On the first issue Kenneth Parker J explained: ““Holding” is not defined in the Finance Act or in the |
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Sep. 18 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: TAJINDER PAWAR v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00309 (TCC) Document: TAJINDER PAWAR v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF) News and Communications Found: a Penalty Liability Notice made by HMRC on 5 October 2017 under paragraph 19(1) of Schedule 24 Finance Act |
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Aug. 06 2025
UK Hydrographic Office Source Page: UK Hydrographic Office 2024–2025 Annual Report released Document: UK Hydrographic Office Annual Report and Accounts for 2024 to 2025 (PDF) News and Communications Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Non-Departmental Publications - Transparency |
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Nov. 04 2025
Government Actuary's Department Source Page: Government Actuary's Department annual report and accounts 2024 to 2025 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Nov. 04 2025
Companies House Source Page: Companies House annual report and accounts 2024 to 2025 Document: (PDF) Transparency Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Nov. 04 2025
Companies House Source Page: Companies House annual report and accounts 2024 to 2025 Document: (PDF) Transparency Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 31 2025
National Forest Company Source Page: National Forest Company annual report and accounts 2024 to 2025 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 30 2025
HM Prison and Probation Service Source Page: HMPPS Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 23 2025
Building Digital UK Source Page: Building Digital UK Annual Report and Accounts 2024 - 2025 Document: (PDF) Transparency Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 23 2025
Building Digital UK Source Page: Building Digital UK Annual Report and Accounts 2024 - 2025 Document: (PDF) Transparency Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 16 2025
Legal Aid Agency Source Page: Legal Aid Agency Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: Report and Accounts 2024-25142 Accountability ReportAll pension related benefits Section 229 of the Finance Act |
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Oct. 16 2025
Legal Aid Agency Source Page: Legal Aid Agency Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: Report and Accounts 2024-25 69 Accountability Report All pension related benefits Section 229 of the Finance Act |
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Oct. 01 2025
Marshall Aid Commemoration Commission Source Page: Marshall Aid Commemoration Commission accounts 2024 to 2025 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Sep. 29 2025
Tate Source Page: Tate Gallery annual accounts 2024 to 2025 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Sep. 18 2025
Victoria and Albert Museum Source Page: Victoria and Albert Museum Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: The museum is a charity within the meaning of Para 1, Sch 6 of the Finance Act 2010. |
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Sep. 16 2025
Infected Blood Compensation Authority Source Page: Annual report and accounts 2024-2025 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Sep. 16 2025
Royal Mint Source Page: Royal Mint Trading Fund: Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act |
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Sep. 11 2025
Board of Trustees of the Royal Botanic Gardens Kew Source Page: Royal Botanic Gardens, Kew annual report and accounts 2024 to 2025 Document: (PDF) Transparency Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Sep. 04 2025
Valuation Office Agency Source Page: Legislation for Council Tax Document: Legislation for Council Tax (webpage) Transparency Found: Freedom of Information (FOI) request for more information about references in the Local Government Finance Act |
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Aug. 18 2025
Natural History Museum Source Page: Natural History Museum Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Aug. 08 2025
Imperial War Museum Source Page: Imperial War Museum Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Non-Departmental Publications - Open consultation |
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Nov. 04 2025
HM Revenue & Customs Source Page: Climate Change Levy: Energy-intensive installations and eligible facilities Document: (PDF) Open consultation Found: Draft Regulations laid before the House of Commons under paragraph 146(3) of Schedule 6 to the Finance Act |
| Non-Departmental Publications - Guidance and Regulation |
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Oct. 08 2025
Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in England Document: (PDF) Guidance and Regulation Found: carrying out functions conferred or imposed on me by or under part III of the Local Government Finance Act |
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Oct. 08 2025
Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in England Document: VO 6048 request for rental information: self-catering lets in England (webpage) Guidance and Regulation Found: will be liable to a penalty of £100 under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act |
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Oct. 08 2025
Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in Wales Document: VO 6048 request for rental information: self-catering lets in Wales (webpage) Guidance and Regulation Found: will be liable to a penalty of £100 under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act |
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Oct. 08 2025
Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in Wales Document: (PDF) Guidance and Regulation Found: carrying out functions conferred or imposed on me by or under part III of the Local Government Finance Act |
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Sep. 30 2025
Defence and Security Accelerator Source Page: PYRAMID for avionics and mission systems: Phase 2 Document: (PDF) Guidance and Regulation Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act |
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Sep. 09 2025
Defence and Security Accelerator Source Page: Novel Technology for Intervening in Non-Compressible Haemorrhage Document: (PDF) Guidance and Regulation Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act |
| Non-Departmental Publications - Policy paper |
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Aug. 06 2025
HM Revenue & Customs Source Page: Alcohol Duty — repayment interest Document: Alcohol Duty — repayment interest (webpage) Policy paper Found: Alcohol Duty to businesses, in certain circumstances, under parts 2 and 3 of schedule 3 of the Finance Act |
| Arms Length Bodies Publications |
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Aug. 21 2025
NHS England Source Page: Standard alternative provider medical services contract Document: Standard alternative provider medical services contract (PDF) NHS Standard Contract Found: Local Government Finance Act 1992 The exception referred to in Clause 47.1.1 shall not apply where |
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Aug. 21 2025
NHS England Source Page: Standard general medical services (GMS) contract Document: Standard general medical services (GMS) contract (PDF) NHS Standard Contract Found: Local Government Finance Act 1992. |
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Aug. 21 2025
NHS England Source Page: Standard personal medical services (PMS) agreement Document: Standard personal medical services (PMS) agreement (PDF) NHS Standard Contract Found: eligibility for a discount in respect of the amount of Council Tax payable Local Government Finance Act |
| Draft Secondary Legislation |
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The Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect. Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 |
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The Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 The Schedule to this Order contains a Convention (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Principality of Andorra for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 |
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The Financial Services and Markets Act 2000 (Regulated Activities) (ESG Ratings) Order 2025 This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) so that the provision of Environmental, Social or Governance (“ESG”) ratings becomes a regulated activity within the meaning of the Financial Services and Markets Act 2000 (c. 8). HM Treasury Found: able to satisfy the requirements of the statutory residence test as set out in Schedule 45 to the Finance Act |
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The Infrastructure (Wales) Act 2024 (Consequential Amendments) Order 2025 This Order is made under section 150 of the Government of Wales Act 2006 which, among other things, allows the Secretary of State to make provision in consequence of Acts of Senedd Cymru. Wales Office Found: Amendment of the Finance Act 20134. |
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The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Found: The name under which the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004(11) ( |
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The Environmental Protection (Wet Wipes Containing Plastic) (England) Regulations 2025 These Regulations, which apply in relation to England, prohibit persons from supplying or offering to supply wet wipes containing plastic (see definitions in regulation 2). Department for Environment, Food and Rural Affairs Found: Section 202 has been amended by paragraph 27(2) of Schedule 6 to the Finance Act 2010 (c. 13), section |
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The Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom and Peru for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect. Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 |
| Deposited Papers |
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Wednesday 24th September 2025
Source Page: The Department for Culture, Media, and Sport and the Arts Council of England: framework document 2025-28. Incl. annexes. 55p. Document: ACE_25-28_Framework_Document.pdf (PDF) Found: Administers the Cultural Gifts Scheme in accordance with Schedule 14 of the Finance Act |
| Scottish Government Publications |
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Thursday 30th October 2025
Financial Management Directorate Strategy Directorate Source Page: The Scottish Government Consolidated Accounts for the year ended 31 March 2025 Document: The Scottish Government Consolidated Accounts for the year ended 31 March 2025 Laid before the Scottish Parliament by the Scottish Ministers 30 October 2025 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 27th October 2025
Local Government and Housing Directorate Source Page: Consultation: The Future of Council Tax in Scotland Document: Consultation: The Future of Council Tax in Scotland (webpage) Found: Tax Reform[16] highlighted how the original multipliers - set out in the 1992 Local Government Finance Act |
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Monday 27th October 2025
Local Government and Housing Directorate Source Page: Consultation: The Future of Council Tax in Scotland Document: Consultation: The Future of Council Tax in Scotland (PDF) Found: Local Tax Reform16 highlighted how the original multipliers - set out in the 1992 Local Government Finance Act |
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Thursday 16th October 2025
Local Government and Housing Directorate Source Page: Local authority use of Arm’s Length External Organisations (ALEO’s): FOI release Document: Local authority use of Arm’s Length External Organisations (ALEO’s): FOI release (webpage) Found: entity holds the liability and legal standing to enforce Council Tax under the Local Government Finance Act |
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Tuesday 16th September 2025
Source Page: Correspondence regarding Additional Dwelling Supplement: FOI release Document: FOI 202500463197 - Information Released - Annex A (PDF) Found: Some respondents cited recent UKG changes to SDLT, made in Finance Act 21, as evidence of a need for |
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Wednesday 13th August 2025
Source Page: Council Tax base form Document: CTAXBASE 2025 guidance notes (PDF) Found: purpose of this form, ‘chargeable dwellings’ are defined under Section 72 of the Local Government Finance Act |
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Friday 11th July 2025
Source Page: Land and Buildings Transaction Tax - Property Investment Funds Document: Land and Buildings Transaction Tax Property Investment Funds (PDF) Found: These regulations amend s102A of the Finance Act 2003 (FA03) so that it applies to both CoACS and RIFs |
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Tuesday 8th July 2025
Local Government and Housing Directorate Source Page: Council tax queries: FOI release Document: Council tax queries: FOI release (webpage) Found: applies to all properties that meet the definition of a “dwelling” as set out in the Local Government Finance Act |
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Tuesday 1st July 2025
Local Government and Housing Directorate Source Page: Information on Council Tax valuation an discounts: FOI release Document: Information on Council Tax valuation an discounts: FOI release (webpage) Found: The Local Government Finance Act 1992 and associated legislation require each Assessor to maintain the |
| Scottish Written Answers |
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S6W-38982
Asked by: Villalba, Mercedes (Scottish Labour - North East Scotland) Wednesday 23rd July 2025 Question To ask the Scottish Government, in light of its announcement in February 2025 on building consensus on council tax reform, what powers it has to conduct a nationwide revaluation of all homes. Answered by Robison, Shona - Cabinet Secretary for Finance and Local Government The Scottish Government is not planning to undertake a Council Tax revaluation. Any suggestion of a revaluation could only proceed if a broad political consensus in favour existed – no such consensus currently exists. Any changes to Council Tax must also be informed by robust evidence and wide public consultation. Our joint programme of engagement with COSLA on options for reform is intended to inform that public debate. This process will run for a number of years. Consequently, any substantial reform thereafter, including any suggestion of revaluation, would require a mandate from a Scottish Parliament Election and will not be possible this decade. The powers relevant are contained within the Local Government Finance Act 1992 and related regulations. |
| Scottish Parliamentary Debates |
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Dying in Poverty at the End of Life in Scotland 2025
19 speeches (41,811 words) Thursday 6th November 2025 - Main Chamber Mentions: 1: Arthur, Tom (SNP - Renfrewshire South) received is that that is being undertaken under the provisions of section 13A of the Local Government Finance Act - Link to Speech |
| Welsh Calendar |
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Wednesday 1st October 2025 4:25 p.m. Welsh Conservatives Debate - The economy - Main Chamber NDM8988 Paul Davies (Preseli Pembrokeshire) To propose that the Senedd: 1. Notes the Labour Market Overview published by the Office for National Statistics on 16 September 2025. 2. Regrets that under the Welsh Government: a) Wales’s unemployment rate has increased; b) Wales’s employment rate has decreased and is the lowest in the United Kingdom; c) Wales’s economic inactivity rate has increased and is the highest in Great Britain; and d) Welsh wage packets are the lowest in the United Kingdom. 3. Calls on the Welsh Government to create more jobs in Wales and boost growth by: a) cutting the basic rate of income tax by 1 pence; b) scrapping business rates for small businesses; c) axing the tourism tax before it comes into force; d) levelling-up the whole of Wales with adequate levels of investment for all parts of the country; e) calling on the UK Government to drop the increase in Employer's National Insurance Contributions and to reverse inheritance tax changes which are adversely impacting Welsh family firms and family farms; and f) scrapping the default 20mph speed limit to get Wales moving. Labour Market Overview The following amendments were tabled: Amendment 1 Jane Hutt (Vale of Glamorgan) Delete all after point 1 and replace with: Notes the Welsh Government publication Labour market overview: September 2025. Welcomes that under the Welsh Government: a) Wales’s unemployment rate is lower than the UK rate; b) the employment rate gap between Wales and the UK has narrowed over the period since devolution; c) a range of support is in place to help economically inactive people return to work—particularly those facing complex barriers such as disability, long-term health conditions, or caring responsibilities; and d) in 2024, median gross weekly earnings for full-time adults working in Wales were higher than the North East of England, East Midlands, Northern Ireland and Yorkshire and the Humber. Labour market overview: September 2025 If amendment 1 is agreed, amendment 2 will be de-selected. Amendment 2 Heledd Fychan (South Wales Central) Delete all after point 2(d) and replace with: Regrets the detrimental impact of decisions made by successive Westminster Governments on the Welsh economy, including: a) the ongoing impact of Brexit, which has inflicted a £4 billion hit on the Welsh economy and is a major barrier to business growth; b) the ongoing impact of austerity measures on public finances; c) the failure to deliver a fair funding formula for Wales, despite cross-party support for this in the Senedd; d) the failure to deliver promises to provide the Senedd with greater flexibilities to manage its budget; e) the failure to devolve the Crown Estate to enable Wales to profit from its own natural resources; f) the failure to provide Wales with its fair share of HS2 consequentials; g) the failure to redistribute wealth evenly across the UK; and h) overseeing reckless fiscal policies, such as the Liz Truss mini budget, that have caused significant hardship for Welsh households. Believes that both the previous Conservative UK Government and the current Labour UK Government have repeatedly and emphatically demonstrated their lack of commitment to advancing Wales's financial and economic interests. Calls on the Welsh Government to boost jobs and growth by: a) showing it has influence within the ‘partnership of power’ by forcing the UK Labour Government to engage seriously with reforming Wales’s funding arrangements; b) make representations to the UK Labour Government to reverse the increase to employer National Insurance contributions; c) make representations to the UK Labour Government to rejoin the EU single market and customs union to promote economic growth; d) make representations to the UK Labour Government to reverse inheritance tax changes affecting Welsh family farms; e) demand full compensation from the UK Labour Government for costs incurred from designing and constructing redundant border infrastructure at Welsh ports, and invest the proceeds to support Welsh trade; and f) utilise new powers provided through the Local Government Finance Act to create preferential business rate multipliers for SMEs. View calendar - Add to calendar |