Finance (No. 2) Bill

Debate between Carla Lockhart and Jim Allister

2nd reading
Tuesday 16th December 2025 Commons Chamber

[Jim Allister (North Antrim) (TUV)]

I want to begin by endorsing and agreeing with the very articulate and passionate contributions from Members right across the House. It is encouraging that there have been speeches from those on the Labour Benches attacking the cruel death tax on family farms—that is the only way to describe it. It is cruel, no matter what way you look at it.

The right hon. Member for Orkney and Shetland (Mr Carmichael) laid it out very clearly, as indeed he did yesterday in the Liaison Committee when he put the Prime Minister on the spot and the Prime Minister had no answer. A Prime Minister with no answer needs to change course. The Government have lost the argument on this issue. It is no answer to simply say, “We have the numbers to drive it through”. This needs to be done on the basis of equity and what is right. Having lost that argument—and so patently lost it—they need to face up to that. Just as the Prime Minister lost the argument yesterday in the Liaison Committee, so the Government need to face up to that point on this issue as well.

I want to make some comments about the Bill that are particularly pertinent to Northern Ireland. In any fiscal landscape, critical to being a part of a United Kingdom is the reasonable expectation that there will be the same fiscal ground rules across that United Kingdom—that if business is given advantage in one part, it will equally have that advantage in another. Yet when I come to this Finance Bill, particularly clauses 13 to 15, I discover to my dismay that businesses in Northern Ireland are not to have the same advantages when it comes to the capacity to scale up, as is provided for in clauses 13 to 15 regarding enterprise investment schemes, venture capital projects and enterprise management incentives. That is because the hideous tentacles of the Windsor framework have reached right into this Bill.

Because of the Windsor framework’s imposition on Northern Ireland business of EU state rules, we find in clauses 13 to 15 the exemption of Northern Ireland companies from the advantages to be given to others under those clauses. That removes the fiscal level playing field that should operate in any UK internal market. That undermines the UK internal market, because under those clauses companies in Great Britain will rightly be able to maximise state aid so that they can maximise their trading power, but an alike company in Northern Ireland has the benefit it can obtain from those scaling-up opportunities capped by EU state aid rules. That means they are not on a level playing field when it comes to competitiveness in respect of the capabilities in the Finance Bill.

That causes me to challenge the declaration that the Bill has no effect on GB-Northern Ireland trade. It most patently does if some companies in GB can scale up using these enhanced benefits from investment and venture capital unfettered by any state aid rules, while the same type of company in my constituency has the benefit it can draw fettered by the imposition of EU state aid rules. That is neither fair nor right, and it is but the latest manifestation of the Windsor framework and our continuing subjection to foreign laws.

These are not laws that we make here. EU state aid rules are not set here; they are set in a foreign Parliament that no one in this United Kingdom elects by a combination of Ministers from 27 other countries who have no accountability to anyone in my constituency or any constituency in this Parliament—and yet those rules are traducing and impeding business in Northern Ireland.

[Carla Lockhart]

The hon. and learned Member is making a passionate contribution, and he is absolutely right. In truth, clauses 13 to 15 all increase support for businesses across the UK, apart from those in Northern Ireland. It is not that we have been overlooked; the clauses expressly, explicitly and deliberately exclude us. That amounts to discrimination. It has to end.

[Jim Allister]

It has to end. It is discrimination at the behest of a foreign power. It is Brussels saying, “You must impose state aid rules on Northern Ireland.” The product of that in these clauses is a foreign Parliament dictating to this Parliament what we can and cannot give to our own businesses in this United Kingdom. That is so fundamentally offensive to our constitutional integrity that it goes to the very heart of what it means, or what it should mean, to be part of a United Kingdom.

Public Office (Accountability) Bill

Debate between Carla Lockhart and Jim Allister

2nd reading
Monday 3rd November 2025 Commons Chamber

[Jim Allister]

I therefore hope that the Minister, when she comes to reply, will indicate that, subject to legislative consent, she will indeed make this Bill apply across the whole United Kingdom, because my constituents are as entitled as anyone else to the same duty of candour that arises elsewhere.

[Carla Lockhart]

The hon. and learned Member is making a powerful point. The Minister referred to devolved competences. Does he agree that this Parliament is sovereign and has on many occasions intervened in laws in Northern Ireland that are devolved? It is therefore upon this Government to do the right thing and make all of this legislation applicable to Northern Ireland.

[Jim Allister]

I agree absolutely, and such interventions have happened many times. If we are serious about saying there is a basis of equal citizenship across this United Kingdom, and that is what it is to belong to a United Kingdom, the duty of candour being given to England and Wales should equally be given to all of the United Kingdom. I welcome it for England and Wales, and I welcome it so far as it goes in Northern Ireland, but it does not go far enough. I am disappointed by the Government’s reticence to accept that this Bill, like any other, could be improved. A mighty step forward in improving it would be ensuring that it provides that duty of candour across the United Kingdom.

Family Farming in Northern Ireland

Debate between Carla Lockhart and Jim Allister

Tuesday 28th October 2025 Westminster Hall

[Gavin Robinson (Belfast East) (DUP)]

rose—

[Jim Allister (North Antrim) (TUV)]

Does the hon. Lady agree that although the Government say that the effect of the inheritance tax on farms will be pro-growth, it will actually be anti-growth? In order to prepare for the day when a huge tax bill will have to be met, rather than investing in growing their enterprise, farmers are holding back so that they can hopefully make some contribution towards the exorbitant demands that are made upon death.

[Carla Lockhart]

The hon. and learned Member is right; the policy is stifling growth. As I have said before, farmers want to advance and grow, and they want to spend money.

Terminally Ill Adults (End of Life) Bill (Money)

Debate between Carla Lockhart and Jim Allister

Money resolution
Wednesday 22nd January 2025 Commons Chamber

[Carla Lockhart (Upper Bann) (DUP)]

It is mind-blowing that there is no money to pay for winter fuel payments or to support the Women Against State Pension Inequality campaign, yet the House is about to approve the provision of a bottomless pot of money to create a state-funded, gold-plated assisted suicide service.

[Jim Allister]

I agree. We all have our views on the merits of the Bill, but fundamentally we have a duty to our constituents to handle public money properly. In handling that money, we must know how much the Bill will cost. When it comes to that financial statement, it must not be fudged or opaque; it must be absolutely clear and it must—

Windsor Framework

Debate between Carla Lockhart and Jim Allister

Tuesday 19th November 2024 Westminster Hall

[Jim Allister]

That is a model that I am more than familiar with. It has manys an application, and one such fitting application is here.

Let me return to the issue of the 300 laws. Those are not incidental laws, but laws that shape and frame much of our economy: how we manufacture, package, sell and trade our goods, and much besides. Of particular political significance is the fact that those economic laws are now identical to those that prevail in the Irish Republic. Under the framework, a situation has evolved whereby Northern Ireland and the Irish Republic are governed by identical economic laws in those 300 areas. Of course, that is about building the stepping stone to an all-Ireland economic area, which was always the intent of the protocol. That gives it an added offensive political dimension.

The very concept that 300 areas of EU law—not our law—should be imposed on us, as if we are a colony—because that is what it is like—is offensive in the extreme. Of course, it is said, “Ah, but wasn’t the Windsor framework about protecting the Belfast/Good Friday agreement?” The Windsor framework has driven a coach and horses through the Belfast agreement. The fundamental modus operandi of the Belfast agreement was that, because of Northern Ireland’s divided past, any big or constitutional issues would have to be decided on a cross-community vote—in other words, a majority of both nationalists and Unionists. That is in section 4(5) of the Northern Ireland Act 1998. However, in respect of the Windsor framework, that was expunged.

In a couple of weeks, we will have an astounding situation in which the Northern Ireland Assembly, which elects MLAs—Members of our Legislative Assembly—will be asked to disavow their power to legislate for Northern Ireland in these 300 areas. They were never asked in the first place, but they are now going to be asked, for the next four years or more, to disavow their ability on behalf of their constituents to make laws in those 300 areas and surrender that sovereignty and right to a foreign Parliament and foreign politicians. The laws have not even been dreamt up yet, because in the next four years who knows what the EU will decide is good for itself—and, coincidentally, for us? Democratically elected Assembly Members are meant to vote to sign away their democratic rights, on behalf of their constituents, and endorse whatever comes down the track. Never mind what it is; we are just going to accept it like colonial patsies, which we now are under the protocol.

[Carla Lockhart (Upper Bann) (DUP)]

The hon. and learned Gentleman knows where I stand on this issue. I share his concerns about the Windsor framework, the protocol and the impact they are having on businesses, consumers and the constitutional future of Northern Ireland within this great United Kingdom. Does he agree that those parties who hold up the Belfast agreement as the be-all and end-all are the very same people who are now content to allow a majority vote? That has not happened in 50 years, and it runs absolutely contrary to the Belfast agreement, which the protocol is supposed to uphold.

[Jim Allister]

Yes; for the first time in over 50 years, we are going to have a majoritarian vote on a key issue, which, of course, has immense constitutional significance. That is why the Supreme Court of this land had to rule that the effect of the protocol was to put into suspension article VI of the Acts of Union, which is supposed to guarantee us all within this kingdom the same unfettered trade rights. Obviously, if we build a border that partitions and fetters trade, it cannot be said that there are the same constitutional and trading rights. Yet on that fundamental issue, we are going to have a majoritarian vote.

The message to Unionism—it is a very chilling message—is that cross-community votes were only ever about protecting nationalism; they were never about protecting Unionism. Unionists are just meant to suck it up, because this is the way forward. That is unacceptable. On behalf of those who sent me here believing that I was being sent here as a legislator, and sent Members to the Northern Ireland Assembly believing they were being sent there as legislators, I abhor and protest against the fact that in the next few weeks, we will have that obnoxious, obscene vote to remove from the people of Northern Ireland and their representatives the right to have a say in over 300 areas of law that govern them. There has never been a greater act of disenfranchisement of voters anywhere within this United Kingdom. It is wholly incompatible with the basic tenets of democracy.

People say, “How then do we handle the border?” Yes, there is a challenge in an interfacing border between EU and non-EU members, but the way to handle it is not through this constitutional Union-dismantling monstrosity; it is to return to the basic elements that govern much of world trade. We should mutually respect the laws, requirements and trading demands of those with whom we are trading. We should mutually enforce, from one country to another, the standards and requirements of the country to which we are exporting. If we do that, we do not need the Irish sea border, or a border on the island of Ireland. It should be backed up with criminal sanction so that, if someone does trade in breach of the requirements of the recipient country, they face a penalty. That is how it should be done, but it was not done, simply because the EU saw an opportunity to make Northern Ireland the price of Brexit. We continue to pay that intolerable price.

In a couple of weeks, we will be debating my private Member’s Bill, which will address those very issues, and mutual enforcement will be at the heart of it, because that is the way for the Government. I know they inherited all this—maybe with some enthusiasm—but they can now fix it. If they do not, they are saying to my constituents, “You are some sort of second-class democrat. You are not entitled to elect those who make your laws. You must be a subservient rule-taker from politicians who make the laws for you in a foreign jurisdiction.” How insulting is that? Yet that is the essence of what the Windsor framework puts upon us.

Farming and Food Security

Debate between Carla Lockhart and Jim Allister

Tuesday 8th October 2024 Commons Chamber

[Carla Lockhart (Upper Bann) (DUP)]

I rise to proudly voice my support for the 27,000 farming families across Northern Ireland who, day in and day out, work tirelessly to help feed our nation. I also stand for the 100,000 people employed in the agrifood sector directly or indirectly, and the 10 million people across the UK who consume Northern Ireland’s top-quality produce on a daily basis.

We DUP Members take great pride in the fact that Northern Ireland sets a high bar for food quality, animal welfare and environmental standards. Our farms are committed to sustainable practices, ensuring that food is produced responsibly and with respect for our landscapes and ecosystems. Despite the efforts of those who unfairly criticise our farming community and treat them as scapegoats for climate change, our farmers should be seen as partners, not problems. They are already working with some of the most rigorous environmental regulations, and should be recognised for their role in meeting climate targets across the UK. Farmers are and always have been the best custodians of our land. They must be enshrined in UK policy, given a seat at the table in key discussions and supported financially, so that they can continue their vital work.

However, not all is well in the industry. Northern Ireland is grappling with the daily impacts of the protocol and the Windsor framework, which have created significant uncertainty. Our agri-industry is subject to more than 120 EU laws over which we have no democratic say, and our agriculture sector faces unnecessary trade barriers and supply chain issues that complicate the movement of goods between Great Britain and Northern Ireland.

[Jim Allister]

Does the hon. Lady agree that one of the most pernicious impacts of the protocol is that in a few months, the European Union will stop the veterinary medicines that are so vital to the health of animals in Northern Ireland coming over from Great Britain, because the EU insists that its veterinary agency should control these matters?

[Carla Lockhart]

I agree wholeheartedly with the hon. Member. The growing uncertainty over the availability of veterinary medicines in Northern Ireland because of the protocol poses a grave threat to the agri-food sector and animal welfare. If a permanent solution is not reached now, Northern Ireland risks losing access to more than 1,700 vital veterinary products, around 51% of its current medicine portfolio, as per the British Veterinary Association’s advice. That will have devastating consequences, not only for farmers and their livestock, but for consumers and companion animals such as cats, dogs and horses. Without those essential medicines, animal health and disease control will be severely compromised, leaving our agricultural sector, and the broader public, exposed to significant risks. This is a 2024 problem, not a 2025 problem, and it needs a fix.

We also have the unsatisfactory situation around the transport of second-hand farm machinery from Great Britain to Northern Ireland, due to requirements such as a phytosanitary certificate just because there might be soil on the wheels. We had the eleventh-hour U-turn on the UK-wide “not for EU” labelling policy, which demonstrated no sign of a willingness to mitigate the Irish sea border—an outrageous move on the part of the Government, but not surprising given the continued bending to the EU and big business. This Government have demonstrated their complete disregard for Northern Ireland in that regard. We also have ongoing issues around potatoes and plants coming from Scotland to Northern Ireland—the list goes on. Those issues are far from resolved and need to be addressed.

On top of those difficulties, our farming community is dealing with the rising cost of living, rising energy prices and volatile farmgate prices. I call on the Government to ensure that funding for agriculture in Northern Ireland is adjusted in line with inflation, at around £389 million. Our farmers need certainty, and that means a ring-fenced support package that extends beyond short-term budget cycles, ideally for at least 10 years. In conclusion, the message is clear: no farmers, no food. They need our support.