Clause 1

Debate between Dan Tomlinson and Judith Cummins

Monday 12th January 2026 Commons Chamber

[The First Deputy Chairman of Ways and Means (Judith Cummins)]

With this it will be convenient to discuss the following:

Clause 10 stand part.

Clause 69 stand part.

New clause 3—Notification of taxpayers affected by frozen thresholds—

“(1) HM Revenue and Customs must take reasonable steps to identify individuals who, as a result of—

(a) the freezing of the starting rate limit for savings under section 9 of this Act, or

(b) the freezing of the personal allowance or the basic rate limit under section 10 of this Act, will—

(i) become liable to income tax for the first time, or

(ii) become liable to income tax at a higher rate than in the previous tax year.

(2) HM Revenue and Customs must ensure that each individual identified under subsection (1) is provided with a written notification before the start of the relevant tax year.

(3) A notification under subsection (2) must—

(a) explain that the individual’s tax liability is affected by the freezing of income tax thresholds,

(b) state whether the individual will pay income tax for the first time or move into a higher tax band, and

(c) provide information on where the individual can obtain further guidance about their tax position.

(4) HM Revenue and Customs must publish, no later than six months after the end of each affected tax year, a report setting out—

(a) the number of individuals notified under this section,

(b) the number of individuals who became income taxpayers for the first time as a result of sections 9 and 10, and

(c) the number of individuals who moved into a higher tax band as a result of those sections.

(5) In this section ‘written notification’ includes electronic communication.”

This new clause would require HM Revenue and Customs to notify individuals who, as a result of the freezing of income tax thresholds in the Act, will pay income tax for the first time or move into a higher tax band.

New clause 4—Review of the impact of tax changes on household finances—

“(1) The Chancellor of the Exchequer must, within six months of this Act being passed, publish an assessment of the impact of changes introduced by sections 9,10 and 69 on household finances.

(2) The assessment must evaluate how households across different income levels are affected by these changes.”

This new clause requires the Chancellor of the Exchequer to assess and publish a report on how the freezing of tax thresholds to 2030-31 impacts households at various income levels.

New clause 5—Report on impact of sections 9, 10 and 69—

“Within three months of this Act being passed, the Chancellor of the Exchequer must lay before the House of Commons a report setting out—

(a) the number of taxpayers who will pay income tax at each rate during each tax year between 2026-27 and 2030-31 under sections 9, 10 and 69,

(b) the number of those taxpayers who are pensioners or are of State Pension Age,

(c) comparative figures for each tax year since 2020-21,

(d) comparative projected figures for each tax year to 2034-35, and

(e) comparative figures with a scenario under which normal uprating policy had been implemented for financial years 2020-21 through 2030-31.”

This new clause requires the Chancellor of the Exchequer to assess how many people will be in each income tax bracket from 2026-27 through to 2030-31, together with comparative figures before and after that period.

New clause 13—Assessment of the impact of changes to the basic rate limit and personal allowance for tax years 2028-29 to 2030-31—

“The Chancellor of the Exchequer must, within three months of this Act being passed, publish an assessment of the expected impact on an average earner of the provisions of section 10.”

This new clause requires the Secretary of State to publish an assessment of the impact on the average earner of extending the freeze on the basic rate limit and personal allowance for the tax years 2028-29, 2029-30, and 2030-31.

New clause 14—Assessment of the impact of the freezing of the personal allowance on those in receipt of the state pension for the tax years 2027-28 to 2030-31—

“(1) The Chancellor of the Exchequer must, before the start of the tax year 2027-28, publish an assessment of the impact of the freezing of the personal allowance on those in receipt of the state pension for the tax years 2027-28 to 2030-31.

(2) The assessment made under subsection (1) must include details on the estimated total income from tax receipts received in each tax year from individuals whose only income is the state pension.”

This new clause requires the Secretary of State to publish an assessment of the impact of the personal allowance on those pensioners whose only income is the state pension for the tax years 2027-28, 2028-29, 2029-30, and 2030-31.

New clause 15—Assessment of the impact of exempting from income tax pensioners whose sole income is the basic or new State Pension—

The Chancellor of the Exchequer must, within three months of this Act being passed, publish an assessment of the fiscal impacts of exempting pensioners whose sole income is the basic or new State Pension (without any increments) from paying small amounts of income tax.”

[Dan Tomlinson]

In opening debate on this second group of clauses, I want to reflect on why we are making changes to the tax system. I am looking forward to no interventions at all on this speech from Opposition Members—their interventions seemed to dry up in my last speech, so maybe they have now finished with them. Of course, we make these changes to modernise the tax system, to make it fair and fit for purpose and to adapt to a changing world, but we also make these changes so that we can raise the revenue to fund our public services. Yes, the Bill holds thresholds constant till the end of the decade, but in doing so contributes to our being able to renew our public services while maintaining the highest levels of public investment in four decades to stimulate economic growth and ensure that those with the broadest shoulders pay their fair share.

--- Later in debate ---

[Dan Tomlinson]

The hon. Member mentions the change to student loan thresholds that was announced at the Budget. The Government have looked at our taxation system in the round, and at our benefits system—for example, there are the changes to Motability—to ensure that we are raising the revenue that we need in a proportionate and reasonable way, and the measures that we are debating tonight enable us to do that. I will not let Opposition Members, who repeatedly voted to freeze thresholds until 2028 when they were in government, try to rewrite history as we debate these clauses.

[The First Deputy Chairman of Ways and Means (Judith Cummins)]

I call the shadow Minister.

--- Later in debate ---

[The First Deputy Chairman of Ways and Means (Judith Cummins)]

With this it will be convenient to consider the following:

Amendment 42, in schedule 12, page 443, line 13, leave out from “and” to end of line 16 and insert—

“(c) either—

(i) is attributable to property that has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family, or

(ii) if the value does not fall within (i), does not exceed the amount of the 100% relief allowance available in relation to that chargeable transfer (see section 124D),”

This amendment would maintain 100% business relief where the property has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family.

Amendment 45, page 443, line 13, leave out from “and” to end of line 16, and insert—

“(c) either—

(i) is attributable to property acquired before 31 March 2026, or

(ii) if the value does not fall within (i), does not exceed the amount of the 100% relief allowance available in relation to that chargeable transfer (see section 124D),”

This amendment would apply 100% business property trust relief where the property was acquired before 31 March 2026.

Amendment 43, page 443, line 22, leave out from “and” to end of line 25 and insert—

“(c) either—

(i) is attributable to property that has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family, or

(ii) if the value does not fall within (i), does not exceed the amount of the 100% trust relief allowance available in relation to that occasion (see sections 124G to 124K),”

This amendment would maintain 100% business relief where the property has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family.

Amendment 46, page 443, line 22, leave out from “and” to end of line 25 and insert—

“(c) either—

(i) is attributable to property acquired before 31 March 2026, or

(ii) if the value does not fall within (i), does not exceed the amount of the 100% trust relief allowance available in relation to that occasion (see sections 124G to 124K),”

This amendment would apply 100% business property trust relief where the property was acquired before 31 March 2026.

Amendment 44, page 443, line 37, leave out from “and” to end of line 3 on page 444 and insert—

“(b) either—

(i) is attributable to property that has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family, or

(ii) if the value does not fall within (i), does not exceed the amount of the 100% relief allowance available in relation to that chargeable transfer (see section 124D),”

This amendment would apply 100% agricultural property trust relief where the property has been owned by the transferor for at least 10 years as part of a business that is actively operated by the transferor or a member of their family.

Amendment 47, page 443, line 37, leave out from “and” to end of line 3 on page 444 and insert—

“(b) either—

(i) is attributable to property acquired before 31 March 2026, or

(ii) if the value does not fall within (i), does not exceed the amount of the 100% relief allowance available in relation to that chargeable transfer (see section 124D),””

This amendment would apply 100% business property trust relief where the property was acquired before 31 March 2026.

Amendment 48, page 444, line 15, at end insert—

“(1D) Where the whole or part of the value transferred is treated as reduced by 50% under subsection (1), the resulting inheritance tax liability is chargeable only if, within 10 years of the relevant transfer, the agricultural land giving rise to the charge is either—

(a) sold (and the owner has not purchased agricultural land elsewhere), or

(b) ceased to be used for farming.”

Government amendments 24 to 26.

Amendment 3, in schedule 12, page 451, line 22, leave out “30 October 2024” and insert “1 March 2027”.

This amendment, along with amendments 4 to 23 would remove the transition period in respect of the changes to agricultural property and business property relief and delay the implementation date so that the changes would take effect for transfers made after 1 March 2027.

Amendment 31, page 451, line 22, leave out “30 October 2024” and insert “6 April 2026”.

This amendment, with Amendments 32 to 36, would remove the transition period in respect of the changes to agricultural property and business property relief so that the changes take effect for transfers made from 6 April 2026.

Amendment 4, page 452, line 3, leave out “30 October 2024” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 32, page 452, line 3, leave out “30 October 2024” and insert “6 April 2026”

See explanatory statement for Amendment 31.

Government amendments 27 to 29.

Amendment 5, in schedule 12, page 454, line 17, leave out “30 October 2024” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 33, page 454, line 17, leave out “30 October 2024” and insert “6 April 2026”

See explanatory statement for Amendment 31.

Amendment 40, page 455, line 31, leave out “2031” and insert “2027”

This amendment would begin indexation in 2027 rather than 2031.

Amendment 41, page 455, line 33, at end insert—

“(2A) If the Treasury estimates that the value of agricultural land has increased by more than the percentage increase in the consumer prices index during the same period, then it must instead make an order by statutory instrument amending each relief allowance amount relating to agricultural property by the percentage increase in the value of agricultural land.”

Amendment 6, page 461, line 2, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 7, page 461, line 3, leave out sub-paragraphs (2) and (3)

See explanatory statement for Amendment 3.

Amendment 34, page 461, line 3, leave out sub-paragraphs (2) to (4)

See explanatory statement for Amendment 31.

Amendment 8, page 461, line 17, leave out “sub-paragraph (3) will not apply” and insert

“the transfer will prove to be an exempt transfer”.

See explanatory statement for Amendment 3.

Amendment 9, page 461, line 21, leave out from “paragraph” to end of paragraph 17(5)(b) and insert

“comes into force on 1 March 2027”

See explanatory statement for Amendment 3.

Amendment 35, page 461, line 21, leave out from “paragraph” to end of paragraph 17(5)(b) and insert

“comes into force on 6 April 2026”

See explanatory statement for Amendment 31.

Amendment 10, page 461, line 28, leave out “30 October 2024” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 36, page 461, line 28, leave out “30 October 2024” and insert “6 April 2026”

See explanatory statement for Amendment 31.

Amendment 11, page 461, line 31, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 12, page 461, line 33, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 13, page 461, line 36, leave out “6 April 2026” and insert "1 March 2027”

See explanatory statement for Amendment 3.

Amendment 14, page 461, line 38, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 15, page 462, line 3, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 16, page 462, line 7, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 17, page 462, line 15, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 18, page 462, line 19, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 19, page 462, line 30, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 20, page 462, line 35, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 21, page 464, line 14, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 22, page 464, line 21, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Amendment 23, page 464, line 27, leave out “6 April 2026” and insert “1 March 2027”

See explanatory statement for Amendment 3.

Schedule 12.

New clause 1—Section 62: application in Northern Ireland—

“(1) The Chancellor of the Exchequer must, within six months of this Act coming into force, publish an assessment of the effects of the measures in section 62 as they apply in Northern Ireland.

(2) The assessment must consider—

(a) the number of estates in Northern Ireland expected to be subject to the reduction in agricultural property relief made under this Act,

(b) the potential benefits to farmers in Northern Ireland of exempting land used for agricultural purposes from the changes to agricultural property relief made under this Act,

(c) the potential costs to the Exchequer of exempting land used for agricultural purposes from the changes to agricultural property relief made under this Act,

(d) the impact of the measures on farm succession, land retention, and the viability of agricultural businesses in Northern Ireland, including any potential implications for the resilience and security of the UK’s food supply, and

(e) any other matters that the Chancellor of Exchequer deems appropriate.

(3) In subsection (2), “land used for agricultural purposes” does not include land that falls within the Financial Conduct Authority’s definition of a land-banking investment scheme.

(4) In carrying out the assessment, the Chancellor of the Exchequer must have regard to—

(a) the average farm size and land valuation profile in Northern Ireland,

(b) the prevalence of intergenerational family farming in Northern Ireland,

(c) the interaction between agricultural property relief and devolved agricultural support schemes, and

(d) any disproportionate impact on rural communities in Northern Ireland.

(5) The assessment must be carried out following meaningful consultation with—

(a) the Department of Agriculture, Environment and Rural Affairs in Northern Ireland,

(b) representatives of farmers and land-based businesses in Northern Ireland, and

(c) such other persons as the Chancellor of the Exchequer considers appropriate.

(6) The Chancellor of the Exchequer must, within three months of publishing the assessment, lay before Parliament a statement setting out the steps the Government intends to take in response to the assessment’s findings.

(7) The Chancellor of the Exchequer must keep the operation of the measures in section 62 under review in light of the assessment and publish a further assessment within 18 months of this Act coming into force.”

New clause 6—Impact assessment of section 62 prior to implementation—

“(1) The Chancellor of the Exchequer must, within three months of the passing of this Act, lay before the House of Commons an assessment of the impact of implementation of section 62 on family-owned farms and businesses.

(2) The assessment made under subsection (1) must consider potential impacts on—

(a) business continuity,

(b) land use, and

(c) rural employment.”

New clause 7—Uprating of allowance amounts for agricultural property—

“The Chancellor of the Exchequer must, within six months of the passing of this Act, undertake and publish an assessment of the potential merits of uprating annually the relief allowance amount for agricultural property by the change in the value of agricultural land.”

New clause 17—Review of anti-forestalling provisions relating to Agricultural Property Relief—

“(1) The Treasury must conduct a review of the effects of the anti-forestalling provisions relating to Agricultural Property Relief.

(2) The review must, in particular, consider the effects of those provisions on—

(a) succession planning and intergenerational transfer of agricultural land and businesses,

(b) the viability and continuity of family-run farms,

(c) food security and domestic agricultural production,

(d) land management, environmental stewardship, and the condition of the countryside, and

(e) the availability of agricultural land for active farming.

(3) In conducting the review, the Treasury must consult such persons as it considers appropriate, including representatives of the agricultural sector.

(4) The Treasury must lay before the House of Commons a copy of the report within 12 months of the coming into force of the anti-forestalling provisions under this Act.”

[Dan Tomlinson]

As we come to the final group in today’s Committee stage on the Bill, I am pleased to open this important debate on clause 62, schedule 12 and the many associated amendments. As reiterated throughout the day, the Bill delivers on the choices made at this Government’s two Budgets. It delivers fair and necessary reforms that strengthen the foundations of our economy and provide a secure future for our country. The choice at those two Budgets was austerity and decline or investment and renewal, and on both occasions the Labour Government rejected austerity and chose renewal.

Clause 62, schedule 12 and Government amendments 24 to 29 make changes to agricultural property relief and business property relief in order to target them more fairly, contribute to the sustainability of public finances and fund public services. Under the current system, the 100% relief on business and agricultural assets is heavily skewed towards the wealthiest estates. According to HMRC data for 2021-22, 40% of agricultural property relief across the UK was claimed by just 7% of the estates making claims. That is £219 million in tax relieved from just 117 of the largest estates in the country, and it is a similar picture for business property relief: more than 50% of BPR was claimed by just 4% of the estates making claims. That is a striking £558 million in tax relieved from just 158 estates.

That contributes to the very largest estates paying lower average effective inheritance tax rates than the smaller estates, and significantly lower average effective inheritance tax rates than most people who end up paying IHT will pay. That is the status quo that those seeking to reverse the Government’s reforms in full wish to perpetuate. It is not sustainable and, in the Government’s view, it is certainly not fair to maintain such a large tax break for such a small number of claimants, especially in the context of the wider pressures on the public finances and public services.

Conduct of the Chancellor of the Exchequer

Debate between Dan Tomlinson and Judith Cummins

Wednesday 10th December 2025 Commons Chamber

[Graham Stuart]

On a point of order, Madam Deputy Speaker. Last time I checked, this debate was supposed to be about the conduct of the Chancellor of the Exchequer. I know the Minister is relatively new to the Dispatch Box; perhaps he may need a little guidance.

[Madam Deputy Speaker (Judith Cummins)]

I thank the right hon. Gentleman for his point of order. I am sure the Minister has heard it and will return to his speech.

[Dan Tomlinson]

Indeed; I heard the point of order loud and clear. It is worth remembering that this is an Opposition day debate—I think it is within the remit to talk about the Opposition and the fact that they have lost all their players to the other team.

I also think it is time to move on from talking about process, because on this side of the House, we have a country to run, an economy to build and public services to mend. Instead of this subject, we could have talked about whether it is right to raise wages for those on the lowest incomes, but the Opposition did not want to bring that up. Maybe that is because wages have risen faster in the first 10 months of this Government than they did in the first decade of the Conservative Government, or maybe it is because it turns out that their latest policy is a real-terms cut to the living wage. We could have talked about the cost of living, but again, the Conservatives did not choose that as a topic because its mini-Budget crashed the economy and added thousands of pounds to mortgages, and since this Government have come to power, the Bank of England has cut interest rates.

Sentencing Guidelines (Pre-sentence Reports) Bill

Debate between Dan Tomlinson and Judith Cummins

Committee of the whole House & Report stage
Wednesday 30th April 2025 Commons Chamber

[Dan Tomlinson]

I do not think that anyone in this House is a blockage—far from it. The point I am making is that I believe that this House should be the place where political decisions are made, and that politicians should make decisions about important things that matter to people in this country.

It is my view that the Sentencing Council is an important body. Crucially, however, it is not political, and I think that if the guidelines had gone through, it would have undermined the important principle of equality before the law. That is a political decision, and Members of this House hold different opinions, but it is for us to contest them in this place. I am glad the Government are making sure that we can make progress on the things that we believe need to be pushed forward for the British people, and I hope that the Bill will pass unamended today, because the precise changes that it proposes would prevent sentencing guidelines from being changed in ways that undermine equality before the law. I do not think that the amendments tabled by the Opposition are necessary, because they take things too far.

With this Bill and much else besides, it is time for us to show that moderate politics, which is the politics of this Government, does not have to be like soup—weak and watery, and impossible to hold on to—but can instead be the politics of action and delivery. I welcome the continued passage of this Bill and urge Members to vote for it today.

[Madam Deputy Speaker (Judith Cummins)]

I call the Liberal Democrat spokesperson.

Remembrance and Veterans

Debate between Dan Tomlinson and Judith Cummins

Monday 28th October 2024 Commons Chamber

[Dan Tomlinson (Chipping Barnet) (Lab)]

Thank you, Madam Deputy Speaker. May I start by praising my hon. Friend the Member for Nuneaton (Jodie Gosling) for her fantastic maiden speech? Like other Labour Members, I have Nuneaton seared into my memory because of its role in the 2015 general election. It is nice now to be able to think of such a fantastic speech when I think of Nuneaton.

I pay tribute to my predecessor as the MP for Chipping Barnet, Theresa Villiers, who served with much hard work and diligence over her 19 years of service. She was a hard-working Member of Parliament, and I hope to follow in her footsteps in that regard.

Just yesterday, I was with members of the East Barnet branch of the Royal British Legion, and I thought then, as we think now, of all those who have given their lives and livelihoods to service to keep our country safe.

Chipping Barnet is not, as some may assume, in the Cotswolds, which is home to Chipping Norton and Jeremy Clarkson’s farm—although we do have 14 farms in the constituency. We are, in fact, a suburb of London—part of the London borough of Barnet—and it is the suburbs that I would like to speak about today, for it is my contention that when a political party understands the suburbs, it is able then, and only then, to speak on behalf of, and govern for, the country as a whole.

Let me give the House a little history of Chipping Barnet. Back in the 1700s, a weary traveller trying to make their way northwards out of London, on the great north road, would find that the natural resting point for their first night’s stay would be Chipping Barnet, where no fewer than 25 public houses could put them up for the night. I will ensure that I continue supporting and patronising the pubs in Chipping Barnet during my time in office.

If we roll forward 200 years, we get to the extension of the Northern line to the constituency, joining us up with the city of London proper. With a relatively liberal planning system pre-1947, that connectivity enabled a surge of housebuilding, which Labour Members will think about, I am sure, when we seek to build and invest for the future. Chipping Barnet is home, as I said, to wonderful farms and green spaces, and many of us moved to Barnet because we value a house with a garden, room to raise the kids, and maybe even space to park the car out front—the aspirations of suburban life.

Let me say to people of faith in my constituency just how grateful I am for the warmth with which I have been received in churches, synagogues and mosques. In particular, I say to Jewish and Muslim residents that I will always stand with them against the antisemitism and Islamophobia that I know has been on the rise in recent months and over the past year.

It is important to do good work locally as a Member of Parliament, but it is my firm belief that we must raise our game in this House and nationally if we are to truly make a difference for our constituents. The need for change is great. Gone are the days when a child could grow up in a low-income family and on free school meals, just as I did, but with the security of a social security system that was there for them and genuinely affordable social housing. Representing the suburbs is just as much about standing up for the people who cannot afford to or do not commute into town as it is about representing those who do.

People’s aspiration for a better life for their families and communities is still there, but it is not being met. I am talking about the deal of suburban life: people who put in so much—spending their time stuck in traffic or on the Northern line, raising their kids to know right from wrong, and serving in their communities and working hard—expect in return that the Government will just get some things right by providing public services that are there when needed and ensuring that the economy is strong and growing. I saw that deal fall apart somewhat during my time as an economist before entering this House. I worked at the Treasury for a time, and then at the Resolution Foundation and the Joseph Rowntree Foundation. I saw that deal fall apart in charts and in numbers on spreadsheets, but since becoming a parliamentary candidate and then a Member of Parliament, I have heard at first hand from constituents in the suburbs about how that deal has fallen apart. I think of young people who cannot afford to move out of their parents’ homes and own or rent in the suburbs. I think of many residents who want to buy a new car but are scared that if they do, it will be stolen and the police will not follow up. Those everyday aspirations are not being met any more.

My work in this place—our work on the Labour Benches—will be to rebuild that deal of suburbia and ensure that those who put in so much get it back again. I say to residents of Chipping Barnet, whether they live in Brunswick Park, Whetstone, Totteridge, Mill Hill East, Arkley, Edgwarebury, Underhill or one of the many Barnets—High Barnet, East Barnet, New Barnet or Barnet Vale—that it is the honour of my life to serve and represent them. I will do all I can for our communities during my time in this place.

[Madam Deputy Speaker (Judith Cummins)]

I call Rebecca Paul to make her maiden speech.