Taxation (Energy and Vehicles) Act 2026

NC1

To move the following Clause— “Electricity generator levy: report on use of additional receipts for household energy costs (1) Within six months of the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the use of additional receipts arising from the increase in the rate of the electricity generator levy from 45% to 55% under section 1. (2) The report under subsection (1) must include— (a) an estimate of the additional annual receipts generated by the increase in the rate of the electricity generator levy; (b) the proportion of those additional receipts that has been, or is planned to be, directed toward reducing household energy costs; (c) the measures through which any such reduction in household energy costs have been, or are planned to be, delivered; and (d) an assessment of the impact and forecast impact of those measures on households in the lowest 20% by household income. (3) The Chancellor of the Exchequer must lay a further report before the House of Commons on the matters set out in subsection (2) on each anniversary of the first report for so long as the electricity generator levy remains in force at the rate set under section 1.”

NC2

To move the following Clause— “Approved mileage allowance payments: review of rate for care workers (1) Within six months of the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a review of the adequacy of the approved mileage allowance payment rate set under section 2 in respect of care workers using a personal vehicle in connection with their employment. (2) The review under subsection (1) must consider— (a) whether the rate of 55 pence per mile adequately reflects the costs incurred by paid care workers when travelling between the homes of those for whom they provide care; (b) the merits of setting a higher approved rate for paid care workers who are required to transport specialist equipment, medication or mobility aids in connection with their caring responsibilities; (c) the merits of setting a higher approved rate for paid care workers who make three or more separate care visits in a single day; and (d) the interaction between mileage reimbursement practices in the social care sector and the effective hourly rate received by paid care workers relative to the National Living Wage. (3) In preparing the review under subsection (1), the Chancellor of the Exchequer must consult— (a) representatives of paid care workers; (b) representatives of employers in the social care sector; and (c) such other persons as the Chancellor considers appropriate. (4) In this section "care worker" means a person employed to provide personal care to individuals in their own homes, whether employed directly or through a domiciliary care agency.”

NC3

To move the following Clause— “Vehicle excise duty: assessment of impact on haulage costs and consumer prices (1) Within three months of the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons an assessment of the impact on haulage costs and consumer prices of the temporary vehicle excise duty (VED) rates for goods vehicles provided for under section 3. (2) The assessment under subsection (1) must include— (a) an estimate of the reduction in annual operating costs for a typical goods vehicle operator resulting from the reduced VED rate set under section 3; (b) an assessment of the extent to which the temporary reduction in VED affects the overall tax burden on goods vehicle operators, including that arising from fuel duty; and (c) an assessment of the adequacy of the temporary reduction in VED as a measure to reduce haulage costs and consumer prices. (3) In preparing the assessment under subsection (1), the Chancellor of the Exchequer must consult representatives of the haulage industry.”

NC4

To move the following Clause— “Electricity Generator Levy: review of rate (1) The Treasury must review the impact of the increase in the Electricity Generator Levy rate to 55% under section 1. (2) The report must, in particular, assess— (a) the impact of that rate on investment in energy generation; (b) the effects of that rate on electricity prices, including consumer bills; (c) the implications of that rate for the security of energy supply; and (d) whether the Levy should continue to be charged at a rate of 55%. (3) The Chancellor of the Exchequer must lay the report containing the findings of the review before Parliament before 31 March 2028.”

NC5

To move the following Clause— “Goods vehicle excise duty (VED) rates: review (1) The Treasury must review the impact of the temporary vehicle excise duty (VED) rates for goods vehicles provided for under section 3. (2) The report must, in particular, assess— (a) the impact of the temporary VED rates on— (i) UK public finances, and (ii) the competitiveness of the UK freight and logistics sector; (b) the effects of the temporary VED rates on operating costs for goods vehicle operators; (c) the contribution of the temporary VED rates to efficient supply chains across the United Kingdom; and (d) whether it remains appropriate for the temporary VED rates on goods vehicles to continue. (3) The Chancellor of the Exchequer must lay a report of the review before Parliament before 30 June 2027.”