Information since 7 Nov 2025, 11:58 p.m.
| Parliamentary Debates |
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Budget Resolutions
211 speeches (40,992 words) Tuesday 2nd December 2025 - Commons Chamber Department of Health and Social Care Mentions: 1: None recommendation relating to a final affirmative determination under Schedule 4 to the Taxation (Cross-border Trade) Act - Link to Speech |
| Select Committee Documents |
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Monday 24th November 2025
Report - 11th Report - Toward a new doctrine for economic security Business and Trade Committee Found: Taxation (Cross- border Trade) Act 2018 Trade Act 2021 The Trade Remedies Authority, an executive |
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Monday 24th November 2025
Report - 11th Report - Toward a new doctrine for economic security Business and Trade Sub-Committee on Economic Security, Arms and Export Controls Found: Taxation (Cross- border Trade) Act 2018 Trade Act 2021 The Trade Remedies Authority, an executive |
| Secondary Legislation |
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Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338). Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th March - In Force: Not stated Found: 45(1), (2)(a), (b), (c), (d), (f), (g), (h), (i) and (j) and 48(10) and (11) of the Taxation (Cross-border Trade) Act |
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Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331). Parliamentary Status - Text of Legislation - Made affirmative Laid: Wednesday 25th March - In Force: 1 Apr 2026 Found: Customs, laid before the House of Commons under section 48(2) and (3)(a) and (d) of the Taxation (Cross-border Trade) Act |
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Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026 This Order, which comes into force on 8th April 2026, provides that a company designated by the Secretary of State as Great British Nuclear is a specified person for the purposes of section 33E of the Value Added Tax Act 1994 (c. 23). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 18th March - In Force: 8 Apr 2026 Found: 122 of the Finance Act 2016 (c. 24) and amended by paragraph 35 of Schedule 8 of the Taxation (Cross-border Trade) Act |
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Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026 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 makes amendments to align with EU commodity code updates. It will also introduce authorised use measures to reduce import duty on goods that will be used to manufacture offshore wind turbines, including cables that link the wind farm to the mainland substations and auxiliary and low-voltage systems for incorporation in onshore substations and offshore substations used in offshore wind energy production. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 10th March - In Force: Not stated Found: (1), 17(6) and (7), 19, and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act |
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Customs (Tariff and Miscellaneous Amendments) Regulations 2026 Regulation 2 amends the licensing table in Schedule 2 to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) which identifies the tariff quotas that are administered by licence. It removes preferential United States beef quota 05.4010 from this table to reflect a change in the administration of this quota from ‘licensed’ to ‘first come first served’. This quota is in respect of the General Terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal, concluded on 8th May 2025. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 20th January - In Force: Not stated Found: conferred by sections 9(1), 11(1), (3) and (7), 17(6) and (7), and 32(7) and (8) of the Taxation (Cross-border Trade) Act |
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Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 Regulation 3 provides for the definitions of EP country and SP country in the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561) (the “DCTS Preference Regulations”) to apply to the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557) as well. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 10th December - In Force: 1 Jan 2026 Found: ), 31(6) and (7), and 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act |
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Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025 Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This new version of the document increases the import duty rate for the commodity codes 1006 20 19 13 and 1006 20 99 13 (husked basmati rice) from 0% to £25 per 1000kg and corrects a previous error by re-inserting the 14% import duty rate for the heading code 2007 99 93 (jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes). HM Treasury Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 17th November - In Force: 15 Dec 2025 Found: Regulations in exercise of the powers conferred by sections 8, 32(7) and (8) of the Taxation (Cross-border Trade) Act |
| Parliamentary Research |
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Changes to the UK trade remedies system - CBP-10457
Jan. 12 2026 Found: It operates under powers set out in the Taxation (Cross‑border Trade) Act 2018 (TCTA) and the Trade |
| Department Publications - Policy and Engagement |
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Friday 9th January 2026
HM Treasury Source Page: Reforming the customs treatment of low value imports into the United Kingdom Document: (PDF) Found: is a party that are relevant to the exercise of any functions under Part 1 of the Taxation (Cross- border Trade) Act |
| Non-Departmental Publications - News and Communications |
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Mar. 26 2026
Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00134 (TCC)THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS V O’NEILL WETSUITS LIMITED Document: O’Neill Wetsuits - Final Decision (PDF) News and Communications Found: Section 8 Taxation (Cross -Border Trade) Act 2018 requires HM Treasury to make regulations establishing |
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Dec. 22 2025
Trade Remedies Authority Source Page: TRA upholds recommendation on imports of excavators from China Document: TRA upholds recommendation on imports of excavators from China (webpage) News and Communications Found: The UK trade remedies regime is set by the Taxation (Cross-Border Trade) Act 2018 and the Trade Act 2021 |
| Deposited Papers |
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Wednesday 28th January 2026
Source Page: Letter dated 23/01/2026 from Dan Tomlinson MP to Carolyn Harris MP and others regarding the powers contained in the Finance Bill 2025-26. 25p. Document: 26.01.22_Delegated_Powers_Letter_FB25-26.pdf (PDF) Found: Finance Act ITEPA 2003 – Income Tax (Earnings and Pensions) Act 2003 TCTA 2018 – Taxation (Cross-border Trade) Act |