(11 months, 3 weeks ago)
Commons ChamberThe hon. Gentleman is right that the issue applies to all parties, which is why we fund Love Food Hate Waste and the Food Waste Action Week campaigns to raise awareness. Food waste is down 17% since 2007 and we have doubled the amount of food redistributed since 2019, so significant progress has been made, but there is more to do and those information campaigns play a key role in getting that message across.
Question 2 is in the name of Bob Blackman, but I see that he is not present. Will the Minister answer Question 7, which is grouped with it?
Obviously, I am happy to give a commitment to meet my hon. Friend to discuss those important issues. He will be interested to know that just this week I had a series of meetings with fishing leaders to discuss some of the issues, including not only the 2026 negotiation, but the interaction with other areas of Government, not least in respect of the offshore wind sector and the pressure on space. We also discussed the work going on in our marine protection zones and how that interacts with the fishing industry, which I am absolutely committed to supporting.
The Government are investing £5.2 billion in flood protection between 2021 and 2027. This builds on the previous six-year investment of £2.6 billion, showing the increased investment that the Government are making in flood protection.
(1 year, 2 months ago)
Commons ChamberI thank the hon. Gentleman for the content of his response and the manner in which he delivered it. I think it underscores the unity of this House in our condemnation of these crimes, and our focus on putting the families at the centre of getting answers to the questions that arise from this case. I join him in paying tribute to those consultants who spoke up to trigger the police investigation and to prevent further harm to babies. I note the further work that the police are doing in this case, and also pay tribute to the police team, which I had the privilege of meeting. They have worked incredibly hard in very difficult circumstances in the course of this investigation.
As the hon. Gentleman said, the families are absolutely central to the approach that we are taking. That is why I felt that it was very important to discuss with them the relative merits of different types of inquiry, but their response was very clear in terms of their preference for a statutory inquiry. I have certainly surfaced to Lady Justice Thirlwall some of the comments from the families in terms of the potential to phase it. Of course, those will be issues for the judge to determine.
On the hon. Gentleman’s concerns around the revolving door, clearly a number of measures have already been taken, but I share his desire to ensure that there is accountability for decisions. As Members will know, I have been vocal about that in previous roles, and it is central to many of the families’ questions on wider regulation within the NHS.
The hon. Gentleman mentioned the importance of good management. I am extremely interested in how, through this review and the steps we can take ahead of it, we give further support to managers within the NHS and to non-exec directors. The Government accepted in full the seven recommendations of the Messenger review. The Kark review was largely accepted. There was the issue of recommendation 5, which is why it is right that we look again at that in the light of the further evidence.
It is clear that a significant amount of work has already gone in. A number of figures, including Aidan Fowler and Henrietta Hughes, have focused on safeguarding patient safety, but in the wake of this case we need to look again at where we can go further, which the statutory inquiry will do with the full weight of the law. I am keen, however, that we also consider what further, quicker measures can be taken. Indeed, I have been in regular contact with NHS England to take that work forward.
I call the Chair of the Health and Social Care Committee.
Just to reassure the right hon. Gentleman, it is not that we are waiting. Having discussed it with NHS England, not least in last week’s meeting looking at the Kark recommendations that were accepted and why recommendation 5 was not accepted, the view at the time was that the accepted recommendations were sufficient in addressing the concern about the revolving door. It is right that we test that, but it is also right that we get the balance right.
The right hon. Gentleman mentions concerns that certain trusts may be seen as more difficult to manage. We do not want to create an environment where people are unwilling to go to those more difficult trusts because they fear the risk that they carry. It is important that we get the right support for managers, particularly around some of the more difficult trusts to manage, alongside having the accountability. Getting that detail right requires us to work closely with NHS England and the wider NHS family. [Interruption.]
Order. There is a lot of noise in the Chamber. People who have come in for the next piece of business are forgetting just how very serious and sombre this piece of business is. Have some thought for others.
(1 year, 5 months ago)
Commons ChamberI commend my hon. Friend for the service he gives as a community first responder. Through that, I know he takes a huge interest in these matters. As with the point about data, I am extremely keen that where there is good practice, we are socialising that across the country as a whole, rather than having it in pockets. I would be extremely keen to work with him on the lessons coming out of north Lincolnshire and on how we scale that across the country, so that good practice can be adopted more widely. Indeed, the statement today is about how we will ensure that the lessons from Essex can be applied more widely, so that best practice is socialised across the country.
I thank the Secretary of State for his statement, which will be welcomed by everyone across Essex.
(1 year, 5 months ago)
Commons ChamberThank you, Madam Deputy Speaker. May I first address the remarks you made on behalf of Mr Speaker? Of course, any disappointment expressed by Mr Speaker is a matter of concern. No discourtesy was wished on the part of the Government. It may be helpful to clarify that no change of policy is being announced in the statement; it is an expansion of an existing policy, which I hope the House will regard as good news. However, we very much take on board any concerns that Mr Speaker has expressed.
With permission, Madam Deputy Speaker, I would like to make a statement on our national lung cancer screening programme for England. About a quarter of patients who develop lung cancer are non-smokers. We all remember our much-missed friend and colleague, the former Member for Old Bexley and Sidcup, James Brokenshire. He campaigned tirelessly to promote lung cancer screening and was the first MP to raise a debate on that in Parliament. His wife Cathy is continuing the brilliant work that he started in partnership with the Roy Castle Lung Cancer Foundation.
In 2018, after returning to work following his initial diagnosis and treatment, James told this House that the Government should commit to a national screening programme and use the pilot to support its implementation. I am sure many colleagues in the Chamber will recall him saying:
“If we want to see a step change in survival rates—to see people living through rather than dying from lung cancer—now is the time to be bold.”—[Official Report, 26 April 2018; Vol. 639, c. 1136.]
Despite being a non-smoker, James knew that the biggest cause of lung cancer was smoking and that the most deprived communities had the highest number of smokers. That is why I am delighted that today the Prime Minister and I have announced a national lung cancer screening programme, building on our pilot programme, which will target those who smoke or have smoked in the past.
Lung cancer takes almost 35,000 lives across the UK every year—more than any other cancer. Often, patients do not have any discernible symptoms of lung cancer until it is well advanced; in fact, 40% of cases present at A&E. Since its launch in 2019, and even with the pandemic making screening more difficult, our pilot programme has already given 2,000 lung cancer patients in deprived English areas an earlier diagnosis. That matters because NHS England states that when cancer is caught at an early stage, patients are nearly 20 times more likely to get at least five years to spend with their families.
We all know that smoking is the leading cause of lung cancer. It is responsible for almost three quarters of cases, and in deprived areas people are four times more likely to have smoked. We have deployed mobile lung trucks equipped with scanners to busy car parks in 43 deprived areas across England. Before the pandemic, patients from those areas had poor early diagnosis rates, with only a third of cases caught at stage one or two. To put that in context, while a majority of patients diagnosed at stage one and two get to spend at least five more years with their children and grandchildren, less than one in 20 of those diagnosed at stage four are as fortunate. Thanks to our targeted programme, three quarters of lung cancer cases in those communities are now caught at stage one and two.
Targeted lung cancer checks work. They provide a lifeline for thousands of families.
We need to build on that progress, which is why we will expand the programme so that anyone in England between the ages of 55 and 74 who is at high risk of developing lung cancer will be eligible for free screening, following the UK National Screening Committee’s recommendation that it will save lives. It will be the UK’s first and Europe’s second national lung cancer screening programme. If results match our existing screening—there is no reason to think that they will not—when fully implemented the programme will catch 8,000 to 9,000 people’s lung cancer at an earlier stage each year. That means that each and every year around 16 people in every English constituency will be alive five years after their diagnosis who would not have been without the steps we are taking today. That means more Christmases or religious festivals with the whole family sitting around the table.
Alongside screening to detect conditions earlier, we are investing in technology to speed up diagnosis. We are investing £123 million in artificial intelligence tools such as Veye Chest, which allows radiologists to review lung X-rays 40% faster. That means that suspicious X-rays are followed up sooner and patients begin treatment more quickly.
How will our lung cancer screening programme work? It will use GP records to identify current or ex-smokers between the ages of 55 and 74 at a high risk of developing lung cancer, assessed through telephone interviews. Anyone deemed high risk will be referred for a scan, and will be invited for further scans every two years until they are 75.
Even if they are not deemed at high risk of lung cancer, every smoker who is assessed will be directed towards support for quitting because, despite smoking in England being at its lowest rate on record, tobacco remains the single largest cause of preventable death. By 2030, we want fewer than 5% of the population to smoke. That is why in April we announced a robust set of measures to help people ditch smoking for good, with 1 million smokers being encouraged to swap cigarettes for vapes in a world-first national scheme. All pregnant women will be offered financial incentives to stop smoking, and HMRC is cracking down on criminals who profit from selling counterfeit cigarettes on the black market.
The lung cancer screening programme has been a game changer for many patients: delivering earlier diagnoses, tackling health inequalities and saving lives. We are taking a similar approach to tackle obesity, the second biggest cause of cancer across the UK. The pilot we announced earlier this month will ensure that patients in England are at the front of the queue for innovative treatments by delivering them away from hospital in community settings. Together, this shows our direction of travel on prevention, which is focused on early detection of conditions through screening and better use of technology to speed up diagnosis and then treatment, because identifying and treating conditions early is best for patient outcomes and for ensuring a more sustainable NHS for the future, for the next 75 years. I commend this statement to the House.
Order. Before I call the Secretary of State, let me say to the hon. Member for Ilford North (Wes Streeting) that I think the whole House will join him, and me, in sending condolences to the hon. Member for Mitcham and Morden (Siobhain McDonagh).
On behalf of His Majesty’s Government, Madam Deputy Speaker, I echo your sentiments and those of the shadow Health Secretary in sending the House’s condolences to the hon. Member for Mitcham and Morden (Siobhain McDonagh), and also our fond remembrances of Margaret McDonagh. She played a pivotal role in the 1997 landmark election for the Labour party, and her loss will be keenly felt on the Labour Benches, but also much more widely across the political spectrum.
The hon. Gentleman raised a number of issues relating to screening, on which there is much consensus in the House, but one issue that he did not particularly note is the importance of this programme in closing the health inequality gap. The detection of stage 1 and stage 2 cancers, which has had such a remarkable impact on survival rates, has been targeted at the areas with the highest smoking rates and, therefore, the most deprived communities. I hope there will be a fairly wide consensus across the House that that is a real benefit of the programme. We aim to take the proportion of lung cancer survivors from 15% to 40% over the next 18 months, and to 100% in the years ahead, and we are talking today about a series of measures that have proved to be effective: there is remarkable evidence of the survival rates that they generate.
The hon. Gentleman raised a number of wider issues related to the Government’s record on cancer. The NHS has seen and treated record numbers of cancer patients over the last two years, with cancer being diagnosed at an earlier stage more often and survival rates improving across almost all types of cancer. Indeed, the expansion of the screening programme is a good illustration of the clear progress that the Government are making.
The hon. Gentleman raised the issue of junior doctors—an issue that we have debated a number of times across the House. He says that he does not support the junior doctors in their demand for a 35% pay rise. They have, of course, offered to spread it over an extra year to take 2024-25 into account, but for that they want a 49% pay rise. This is slightly esoteric: the hon. Gentleman says he does not support their demands, but he also criticises the Government for not meeting those demands.
The hon. Gentleman raised the subject of research funding, and I was grateful to him for doing so, because the Government are spending more than £1 billion on research through the National Institute for Health and Care Research. I have met the president of Moderna, with which the Government have signed up to one of our landmark partnerships with the life sciences sector. There is huge potential for us to work with life science partners as part of our health commitment. It is clear that those within the industry see the Government’s commitment and are responding to it, even if Labour Members fail to do so.
We are expanding our programme because it demonstrably works. It is tackling health inequalities and significantly increasing survival rates. It is part of our wider commitment, through our work with Genomics England and our work on the national screening programmes to screen 100,000 babies. The programmes cover not just lung cancer but, for instance, breast cancer. My hon. Friend the Member for Winchester (Steve Brine), the Chair of the Health and Social Care Committee, raised the issue of HIV screening with me last week. That is one of the areas in which early detection is having clear results. We are diagnosing more cases, which is why survival rates are improving in almost all types of cancer.
I call the Chairman of the Health and Social Care Committee.
(1 year, 6 months ago)
Commons ChamberIt is like a two-for-one offer.
With permission, Madam Deputy Speaker, I will make a statement on the new hospital programme.
As we celebrate 75 years of the NHS this summer, we must continue to set up its success for the 75 years to come. At the heart of this is our new hospital programme, the biggest hospital building programme in a generation, which will help us to deliver on our manifesto commitment to build 40 new hospitals by 2030. Today, I reconfirm to the House our commitment for 40 new hospitals to be built by 2030.
We made our manifesto commitment in 2019, and in 2020 we listed 40 schemes as part of the new hospital programme. Since we formally launched the schemes, we have learned more about the use of reinforced autoclaved aerated concrete, more commonly known as RAAC. RAAC is a lightweight form of concrete that, between the mid-1950s and the mid-1980s, was commonly used in the construction of a number of public buildings, including hospitals—often on roofs and occasionally in walls and floors.
We now know that RAAC has a limited lifespan, with difficult and dangerous consequences for the people who rely on or work in those hospitals. I know this has caused considerable concern to colleagues in this House, to NHS staff in those hospitals and to constituents who are treated in them.
We remain committed to eradicating RAAC from the wider NHS estate. As part of the spending review allocation up to 2024-25, we allocated £685 million in immediate support to the affected trusts, but in some cases we must go much further. Seven hospitals in England were constructed, either wholly or in major part, with RAAC, and an independent assessment shows they are not safe to operate beyond 2030. Two of the hospitals are already part of the new hospital programme, namely the West Suffolk Hospital and James Paget University Hospital. The five remaining hospitals have submitted expressions of interest to join the programme but are not yet part of it. Those are Airedale General Hospital in Keighley, Queen Elizabeth Hospital in King’s Lynn, Hinchingbrooke Hospital near Huntingdon, Mid Cheshire’s Leighton Hospital, and Frimley Park Hospital in Surrey.
We accept in full the independent assessment that these hospitals are not safe to operate beyond 2030. Today, I confirm to the House that we will expand our new hospital programme to include those five further hospitals built with significant amounts of RAAC. With the two RAAC hospitals already in the programme, the seven RAAC hospitals will be rebuilt completely using a standardised design known as Hospital 2.0, with the aim of completing all seven by 2030. I can confirm to the House today that these new hospitals will be fully funded.
I want to take a moment to thank all those who have campaigned so tirelessly for new hospitals to be built to replace the existing RAAC hospitals, including my hon. Friends the Members for Keighley (Robbie Moore) and for Shipley (Philip Davies), who have championed Airedale vociferously; my right hon. Friend the Member for Surrey Heath (Michael Gove), who has campaigned so strongly for Frimley; my hon. Friend the Member for Huntingdon (Mr Djanogly), who lobbied hard for Hinchingbrooke; my hon. and learned Friend the Member for Eddisbury (Edward Timpson) and my hon. Friend the Member for Crewe and Nantwich (Dr Mullan), who led the campaign on Leighton Hospital; and my hon. Friend the Member for North West Norfolk (James Wild), my hon. Friend the Member for North Norfolk (Duncan Baker), who is my Parliamentary Private Secretary, and my right hon. Friend the Member for South West Norfolk (Elizabeth Truss), who all campaigned so assiduously for the hospital in King’s Lynn.
Taken together, the new hospital programme represents a huge commitment to strengthening the NHS estate. Since 2020, we have committed to invest £3.7 billion by the financial year 2024-25, and we expect the total investment to now be more than £20 billion for the programme as a whole. Resolving the uncertainty over the RAAC hospitals, which today’s announcement achieves, in turn allows much-needed clarity for the rest of the new hospital programme. The programme has been divided into cohorts 1 to 4, and construction in cohort 1 has already started. Cohort 1 contains eight schemes. Two hospitals are already open to patients, with the new Louisa Martindale Building at the Royal Sussex County Hospital in Brighton due to open later this year. Work at Moorfields Eye Hospital is due to start imminently, having cleared its final business case.
Cohort 2 comprises 10 schemes. The following schemes will now be ready to proceed, in line with plans set out by the respective trusts: the National Rehabilitation Centre; Derriford emergency care hospital in Plymouth; Cambridge Cancer Research Hospital; Dorset County Hospital in Dorchester; and St Ann’s Hospital, Christchurch Hospital, the Royal Bournemouth Hospital and Poole Hospital, all of which are in Dorset. A further two schemes within cohort 2, Shotley Bridge Community Hospital and the women and children’s hospital in Cornwall, will also be approved to proceed, but in line with the standardised design elements we are promoting through Hospital 2.0, on which I will set out further details in a moment. As such, with the uncertainty that surrounded the RAAC hospitals now addressed, all the cohort 2 schemes can proceed, and they will be fully funded.
The cohort 3 schemes include major hospital new builds at Sutton, Whipps Cross, Hillingdon, Watford, Harlow, Leeds and Leicester. Today’s announcement confirms that those schemes will now proceed and be fully funded. They will be constructed using the Hospital 2.0 standardised approach. It is worth reminding the House of the merits of using that methodology. First, although longer will be taken on the initial design, the current approach of each scheme constructing its own bespoke design has meant that the average time from design to completion of a major hospital has been about 11 and a half years. By embracing modern methods of construction, we will massively speed up the construction phase and, in addition, accelerate Treasury and other government assurance processes. There has been much debate to date on when hospitals start, but the more important issue is when schemes are completed. A standardised modular design has been shown to work in other sectors—for example, when building schools and prisons—and is widespread across the private sector.
Today’s announcement confirms that all cohort 3 schemes can now proceed. In turn, enabling works that had been held up due to the uncertainty about the RAAC hospitals can now progress. I pay tribute to right hon. and hon. Members who have campaigned strongly for the cohort 3 hospitals to proceed. They include my right hon. Friends the Members for Uxbridge and South Ruislip (Boris Johnson), for Chingford and Woodford Green (Sir Iain Duncan Smith), for Harlow (Robert Halfon) and for Epping Forest (Dame Eleanor Laing), and my hon. Friend the Member for Hertford and Stortford (Julie Marson). I know that not all of them can raise points during this statement, but the latter three have all championed Harlow and its case. I also pay tribute to my hon. Friend the Member for Carshalton and Wallington (Elliot Colburn), to name just some of those who have raised these issues. [Interruption.]
Opposition Members have asked for the update and called for the programme, but they do not want to hear about it when the announcement is being made.
Turning to the hospitals in cohort 4, two of the schemes —West Suffolk Hospital and James Paget University Hospital—are RAAC hospitals. As I touched on a moment ago, they have been confirmed as part of the seven RAAC schemes. They will therefore be funded for completion by 2030. Four more hospitals in cohort 4 remain on track for completion by 2030: Milton Keynes University Hospital, Kettering General Hospital, Musgrove Park Hospital in Taunton and Torbay Hospital. Again, I pay tribute to the Members for those constituencies, including my hon. Friends the Members for Milton Keynes South (Iain Stewart), for Milton Keynes North (Ben Everitt), for Kettering (Mr Hollobone), for Taunton Deane (Rebecca Pow) and for Torbay (Kevin Foster).
The remaining seven hospitals within that cohort will also proceed as part of the new hospital programme. The work will start on those schemes over the next two years, but they will be part of a rolling programme where not all work will be completed by 2030. That is a reflection of the disruption that two years of the covid pandemic caused, as well as the pressure from construction inflation.
Some work within cohort 4 will start next year. That includes a new surgical hub at Eastbourne, alongside the discharge lounge already under construction. We will discuss key worker accommodation on the site with the trust, as part of engagement with the local housing association. At Charing Cross Hospital in Hammersmith, work will begin on temporary ward capacity to enable the floor-by-floor refurbishment to proceed. In Nottingham, work will begin on a new surgical hub and three new operating theatres will begin as part of the wider redesign, taking forward the Ockenden report recommendations. In Lancashire, a new surgical hub will be opened at the Royal Preston Hospital, which is due to be completed this year. We will reconfigure services across two trusts. I am sure that one of those sites will be of interest to Mr Speaker, as it is expected to be near Chorley. We are in active discussion with the Royal Berkshire Hospital, given the problems with the existing site, which had already made a 2030 completion date very stretching. In addition, we are building three new mental health hospitals in the Surrey and Borders, Derbyshire and Mersey Care areas.
Turning to Devon, I pay tribute to my hon. Friend the Member for North Devon (Selaine Saxby) and my right hon. and learned Friend the Member for Torridge and West Devon (Sir Geoffrey Cox), who have secured new community diagnostics centres at North Devon. The discharge hub there is near completion, and we will take forward discussions with the trust and the local housing association on key worker accommodation over the next two years, as the first part of the North Devon new hospital build. We will discuss the original refurbishment proposal alongside the new build Hospital 2.0 option.
In summary, the cohort schemes will all proceed, but the commitment to completion by 2030 applies to the 40 schemes set out today, which meets our manifesto commitment to build 40 hospitals by 2030.
Finally, let me set out the merits of the Hospital 2.0 approach. Building new hospitals in this way has clear advantages. Construction experts estimate that with modular design, the efficiency saving will be in the region of 25% per square foot. That is essential in addressing the pressure of construction inflation and unlocking the additional schemes that are being absorbed as a result of the RAAC announcement.
There is one key risk to today’s announcement: the plan announced by the Labour party. As we speed things up, it is determined to grind them to a halt. The plan Labour set out on Monday said:
“as a first step, before we commit to any more money, we’d make an assessment of all NHS capital projects to make sure money is getting allocated efficiently”.
So the risk to these schemes is from those on the Benches opposite.
Today’s announcement confirms more than £20 billion of investment for the NHS estate. It confirms that all seven RAAC hospitals, which NHS leaders have called on the Government to prioritise, will be prioritised, with complete rebuilds using modern methods of construction. It allows all cohort 2 schemes to proceed once business cases have been agreed, and modular build will be used for two of those schemes. It gives trusts the certainty to begin enabling works on major schemes in cohort 3 and a package of early work for schemes in cohort 4, two of which will be accelerated as part of the RAAC programme.
In 2019 we committed to the biggest hospital building programme in a generation, and today we confirm the funding to build 40 hospitals by 2030. I commend this statement to the House.
It is a very strange approach to complain about Members coming to the Chamber. The hon. Gentleman almost sinks his own point with his opening gambit. We are here because of the campaigning of Conservative Members for new hospitals. That is why, when they see that there is a statement on new hospitals as part of that campaign, it is no surprise that they are in the Chamber. It is pretty odd to complain about Members coming to the Chamber because they are interested in what is happening in their own constituencies.
It is equally strange for the Opposition to appear to be complaining about a plan that they have been calling for over recent weeks. The shadow Secretary of State has repeatedly said that he wants to see the new hospitals programme plan. We have set that out in the statement today, to which he says he is concerned that we only have a plan. A plan on the Government side beats no plan on the Opposition side.
The hon. Gentleman also seems, slightly oddly, not to welcome a commitment to over £20 billion of investment in the NHS estate. He seems to have an objection to me giving a commitment to address the issues of RAAC hospitals, which NHS leaders themselves have said should be prioritised and which independent reports have said create a risk beyond 2030, and coming to the Chamber after discussions with Treasury colleagues and others across Government to confirm that we now have funding to address the seven RAAC hospitals that he has called for action on.
The shadow Secretary of State then seems to have an objection about speed, yet the whole thrust of my statement was about how we are changing our methodology through the use of modern methods of construction, learning from what has been done in the education sector, the justice sector and the private sector about delivering construction schemes at pace. That gives more confidence on cost; it stops local chief executives changing the specifications once designs are under way; it allows things to be built more quickly; it allows us to benefit from technology, with construction in factories as opposed to more conventional construction; and it allows us to deliver schemes more quickly.
It is for that reason that Conservative Members campaigned so strongly for it, none more so than my right hon. Friend the Member for Pendle (Andrew Stephenson), who has been an assiduous champion of the case for Airedale General Hospital. As the statement sets out, we are committed to addressing the RAAC hospitals, and fixing them has in turn unblocked something that was causing delay to the programme for the enabling works for cohort 3, in particular.
Cohort 2, where schemes are well advanced, will also now be able to proceed. We also updated the House on the more bespoke approach being taken to some of cohort 4. The shadow Secretary of State is right to talk about a sense of jeopardy, because those on the Opposition Front Bench have said they want to pause, review and stop the schemes we will be proceeding with. That is the real risk to the new hospitals programme. We have a new approach. We have a clear plan. It is the Labour party that wants to stop it.
I call the Chair of the Health and Social Care Committee.
St Mary’s is part of three aspects of the Imperial NHS trust: there is the work at Charing Cross in Hammersmith, where we are building the temporary ward to unblock the refurbishment, which will be floor by floor, and the work in Hammersmith with the cardiac—[Interruption.] The hon. Member for Hammersmith (Andy Slaughter) may want to chunter, but I am trying to explain the investment we are placing into the constituencies, so we have funding going into—[Interruption.]
Order. I have asked the hon. Gentleman politely to stop shouting. I hope he will do so.
Thank you, Madam Deputy Speaker. We recognise the importance of the Imperial bid; that is why we are starting to build the temporary ward capacity at Charing Cross and the first phase of work is under way on the cardiac elective recovery hub, to bring cardiac work on to the Hammersmith site. On St Mary’s Hospital, we have already put in some initial funding to explore the new site with Transport for London and Network Rail. That will go into the rolling programme, of which St Mary’s will be part, alongside the redesign that is needed, taking on board the changes at Charing Cross and Hammersmith.
(1 year, 6 months ago)
Commons ChamberNot since the famous 1p on income tax from the Lib Dems, which was to be spent on every issue going past like a passing bus, have we heard of money being spent in as many different ways as the non-dom money. No wonder the hon. Member for Ilford North (Wes Streeting) said it with a smile; the whole House could see how credible that proposal is.
The theme of the hon. Gentleman’s response was comparison, so I think we should compare the substance of the announcement on patient choice with the situation where Labour is in office. In Wales, patients do not have the ability to choose where they receive treatment; that right is not offered to patients. In NHS Wales, patients registered with a GP in Wales do not have a statutory right to choose at which hospital they receive treatment. We can compare what a Government in England are doing—empowering patients, giving them that choice as well as the information and technology they need to make it—with NHS Wales, run by the Labour party, which deprives patients of their choice.
I hesitate to draw the comparison with Wales, however, because another Labour Front Bencher, the hon. Member for Denton and Reddish (Andrew Gwynne), says that he does not want Labour to be judged on its record in Wales. That is slightly confusing because the leader of the Labour party, no less, says that he wants Labour in Wales to be
“a blueprint for what Labour can do across the UK”.
So they cannot even compare among themselves, never mind compare between England and Wales.
The hon. Member for Ilford North talked about strike action but seemed to skirt around the fact that the Government have reached a deal with the NHS Staff Council in relation to Agenda for Change staff—a deal that his own union, Unison, voted 74% in favour of. His own union—the union that gives him money—supported the deal. He chides us about junior doctors, but those of us who were present in the Chamber the last time heard him say that he did not support the junior doctors’ demand for 35%. When we did negotiate with them, they even increased their demand to 49%, when next year is added in, further confusing the position.
It will come as no surprise to the House to discover that people in Wales are almost twice as likely to be waiting for treatment as people in England. That is the true comparison that we are addressing. We can see that situation play through to people waiting more than 18 months. In England, we have virtually eliminated 78-week waits—at the end of March, it was under 11,000—but in Wales, it will come as no surprise to Members, the number was closer to 75,000, and of course Wales has a smaller population. So we can compare waiting times, which we in England are bringing down. We have an electives plan, we cleared virtually all the two-year waits in the summer and over 90% of the 18-month waits at the end of March, which contrasts with the situation in Wales. We are giving patients choice, enabling them to move if they want to in order to get quicker treatment elsewhere. We are on the side of patients. We can see what the Labour party is doing by its disastrous performance in Wales.
I share my hon. Friend’s desire. As part of this announcement, payment will follow patients to incentivise trusts to take on more, which further underpins patient choice. We are actively engaged on accelerating the diagnostic centres and, as a result of ministerial intervention, we have speeded up the diagnostic centre programme. I look forward to updating the House on how many additional scans and tests will now be done this year, as opposed to the original plan for those tests to be done in 2024. I am very happy to have further discussion with him.
I normally allow a bit of movement between statements, but it seems that a change of scene and personnel is not necessary as everyone is already in place.
(2 years, 4 months ago)
Commons ChamberOh, I beg your pardon! It is probably a good idea if I allow the Secretary of State to answer the shadow Secretary of State. I am too many steps ahead.
I do not want those on the Opposition Front Bench thinking that their points have not been addressed.
I think there is much common ground on both sides of the House on the importance of this strategy and the need for a culture and system change in the NHS to address many of the concerns raised in past debates in the House on issues such as mesh, Paterson and Ockenden. I also think there are a lot of areas where colleagues on both sides of the House will work together to encourage commissioners in our constituencies to reshape services in a way that better reflects the needs set out in this strategy.
The hon. Member for Ilford North (Wes Streeting) is right to highlight the fact that many respondents felt they had not been heard in the past. That is why we have taken the first step of appointing a women’s health ambassador—Professor Dame Lesley Regan, who is an extremely respected figure in women’s health—to better champion women. It is also why I signalled in my statement the importance of data and of breaking it down by sex by default to better target our research on conditions that impact women differently from men or that affect only women and that are often not as well researched as they should be. Again, I think there is common ground on both sides of the House on the issue of research.
I agree with the hon. Gentleman about the need to improve training for existing clinicians as well as for those new to the profession. That is why I signalled in my statement our desire to work with the royal colleges and others to make sure that that continuing professional development is there.
The hon. Gentleman raised the issue of access to HRT. He will be aware that we have put prepayment certificates in place from April next year so that someone will pay only the equivalent of two prescription charges for their HRT supply. Officials in the Department have done considerable work on supply chain issues to tackle some of the difficulties that were there in the past.
On the hon. Gentleman’s point about how we address outcomes for patients, I saw a good illustration this morning at Homerton. Redesigning services avoids the need for invasive and more expensive theatre treatment, and the use of new equipment allows a better service to the patient. In the strategy, Professor Dame Lesley Regan makes the point that the irony is that we could deliver services that are far better for the patient but also cheaper for the taxpayer if we embraced a women’s hub model of the sort we see in Homerton. I very much look forward to taking the data we have forward in conversations with other commissioners around the country.
I am pleased that the hon. Gentleman recognised and welcomed the removal of barriers to IVF, as will Members on both sides of the House who have seen the challenges that that issue presents in constituency cases.
On speed of service, community diagnostic centres have an important role to play. The hon. Gentleman also raised the issue of ethnic minorities. We have put in place a maternity disparities taskforce, and ministerial colleagues have already met three times as part of that taskforce, so the characterisation that Ministers are not engaging on the issue is, I am afraid, wide of the mark.
The hon. Gentleman mentioned breast cancer. He will have noted from my statement that an additional £10 million has been targeted specifically at that issue, with a further 25 mobile units. Again, that is about addressing the disparity in women’s health data in different parts of the country.
Overall this is an important strategy. We have listened to the very large number of responses to the consultation, and that is reflected in the strategy. I think this is an area on which there is much common ground on both sides of the House.
Part of the reason this is a 10-year strategy is that we do need a change of culture as well as a change of systems, and that is what the strategy maps out. A key component of that is how we empower patients through areas such as the NHS website, working with trusted partners who provide health information. The hon. Lady is also right about training, not just for new entrants into the medical profession but for existing clinicians. We will be working with the royal colleges and others to drive that forward.
Thank you, Madam Deputy Speaker. I have the strongest legs in the Chamber.
I very much welcome the Secretary of State’s announcement of additional moneys for women’s health training. He referred to one-stop clinics. I coincidentally spoke to a medical student who graduated in Cardiff today, who feels that more is needed for the specialty of women’s health, and specifically the menopause, which the hon. Member for Swansea East (Carolyn Harris) mentioned. What training will be extended to GPs, in the context of one-stop clinics, to ensure that each surgery has a trained GP available to advise and to help?
One of the key issues highlighted in the response to the call for evidence was how areas such as the menopause were being dealt with by the NHS. That is why we have a menopause taskforce looking at specific recommendations, one of which concerns the training of clinicians.
I thank the Secretary of State and everyone who took part in the statement.
(3 years, 5 months ago)
Commons ChamberI do not accept that. Looking at the vaccine programme that the UK has had thanks to the huge efforts of our NHS, volunteers and so many people in communities up and down the country, I would not characterise it as an abject failure. Actually, our deployment of vaccines is the envy of many countries, and it is key to the road map.
For Tip Top Linen Services, and businesses across the United Kingdom, we have provided a comprehensive package of support, as I set out in a number of responses. That is key to those important businesses being able to bounce back as the road map moves to step 4.
I call Dame Andrea, whom I congratulate on her extremely well deserved honour.
We have already covered the point that furlough has been extended until the end of September. As I said in my answer only a moment ago, there are specific sectoral support packages in addition to that. At the same time, we need to get the balance right between that and the very considerable cost to the Exchequer—borrowing £200 billion last year and with significant further borrowing this year and next. We need to get the balance right between that level of borrowing and the wider package of support offered.
I appreciate that these are complex issues and that the Chief Secretary is being most assiduous in giving full answers, but I wonder if we could go just a little faster now. We have a lot of business to get through, which means people have to ask questions, not make statements.
I absolutely agree, and I think that the importance of securing private investment is a very good note on which to end. My hon. Friend will know that in May, on the consumer prices index, inflation rose to 2.1% and the Monetary Policy Committee judged:
“Inflation expectations remained well anchored.”
However, with debt at nearly 100% of GDP, we need to pay close attention. To finish on a more sobering note, perhaps, a sustained increase in inflation by one percentage point would increase debt interest spending by £6.9 billion in ’25-26, so my hon. Friend raises—as did the hon. Member for Leeds West (Rachel Reeves)—an important point that the House needs to keep under review.
I thank the Chief Secretary and everyone who took part in the statement for getting through it in 58 and a half minutes. That always keeps the occupant of the Chair happy.
I would like to take a second to thank Sir Roy Stone for his extraordinary, long and patient service to this House; I cannot imagine this place without him. I know that we all wish him well.
We come to the result of today’s deferred Division on the Draft Climate Change Act 2008 (Credit Limit) Order 2021. The Ayes were 363 and the Noes were 263, so the Ayes have it.
[The Division list is published at the end of today’s debates.]
We now come to the exciting annual event of the presentation of Bills, which have arisen as a result of the private Members’ Bills ballot. We have 20 such Bills. Contrary to the normal procedure when Members queue up behind the Chair, I hope that all 20 Members are either now in their places, or ready to participate virtually.
Bills Presented
Education (Careers Guidance in Schools) Bill
Presentation and First Reading (Standing Order No. 57)
Mark Jenkinson presented a Bill to extend the duty to provide careers guidance in schools.
Bill read the First time; to be read a Second time on Friday 10 September, and to be printed (Bill 14).
Employment and Trade Union Rights (Dismissal and Re-engagement) Bill
Presentation and First Reading (Standing Order No. 57)
Barry Gardiner, supported by Robert Halfon, Gavin Newlands, Christine Jardine, Caroline Lucas, Sammy Wilson, Ben Lake, Andy McDonald, Dawn Butler, Darren Jones and Bell Ribeiro-Addy, presented a Bill to amend the law relating to workplace information and consultation, employment protection and trade union rights to provide safeguards for workers against dismissal and re-engagement on inferior terms and conditions; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 22 October, and to be printed (Bill 15).
Menopause (Support and Services) Bill
Presentation and First Reading (Standing Order No. 57)
Carolyn Harris, supported by Judith Cummins, Peter Dowd, Rosie Duffield, Nick Smith, Karin Smyth, Jim Shannon, Tracey Crouch, Jackie Doyle-Price, Tim Loughton and Caroline Nokes, presented a Bill to make provision about menopause support and services; to exempt hormone replacement therapy from National Health Service prescription charges; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 29 October, and to be printed (Bill 16).
Down Syndrome Bill
Presentation and First Reading (Standing Order No. 57)
Dr Liam Fox, supported by Ben Lake, Ian Paisley, Dr Lisa Cameron, Mark Logan, Nick Fletcher, Layla Moran, Darren Jones, James Daly, Mrs Flick Drummond and Elliot Colburn presented a Bill to make provision about meeting the needs of persons with Down syndrome; to place a duty on local authorities to assess the likely social care needs of persons with Down syndrome and plan provision accordingly; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 26 November, and to be printed (Bill 17).
Marriage and Civil Partnership (Minimum Age) Bill
Presentation and First Reading (Standing Order No. 57)
Sajid Javid, supported by Mrs Pauline Latham, Robert Halfon, Sir Graham Brady,
Philip Davies, Sarah Champion, Mrs Maria Miller, Alun Cairns, Fiona Bruce, Siobhan Baillie, Mr Virendra Sharma and Ms Nusrat Ghani, presented a Bill to make provision about the minimum age for marriage and civil partnership; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 19 November, and to be printed (Bill 18).
Copyright (Rights and Remuneration of Musicians, Etc.) Bill
Presentation and First Reading (Standing Order No. 57)
Kevin Brennan, supported by Ms Karen Buck, Damian Green, Alex Davies-Jones,
Claire Hanna, Sir Greg Knight, Ben Lake, Esther McVey, Abena Oppong-Asare, Jim Shannon, David Warburton and Pete Wishart, presented a Bill to make provision about the rights and remuneration of musicians and other rights holders; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 3 December, and to be printed (Bill 19).
Medical Cannabis (Access) Bill
Presentation and First Reading (Standing Order No. 57)
Jeff Smith presented a Bill to make provision about access to cannabis for medical reasons; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 10 December, and to be printed (Bill 20).
Climate Change Bill
Presentation and First Reading (Standing Order No. 57)
Colum Eastwood, supported by Clare Hanna, presented a Bill to place a duty on the government to declare a climate emergency; to amend the Climate Change Act 2008 to bring forward the date by which the United Kingdom is required to achieve net zero greenhouse gas emissions; to place a duty on the Government to create and implement a strategy to achieve objectives related to climate change, including for the creation of environmentally-friendly jobs; to require the Secretary of State to report to Parliament on proposals for increased taxation of large companies to generate revenue to be spent to further those objectives; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 10 December and to be printed (Bill 21).
Taxis and Private Hire Vehicles (Safeguarding and Road Safety) Bill
Presentation and First Reading (Standing Order No. 57)
Peter Gibson, supported by Daniel Zeichner, Caroline Nokes, Mr Robert Goodwill, Sarah Champion, Sir John Hayes, Ms Nusrat Ghani, Esther McVey, Ms Harriet Harman and Lee Anderson, presented a Bill to make provision about licensing in relation to taxis and private hire vehicles for purposes relating to the safeguarding of passengers and road safety; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 10 September, and to be printed (Bill 22).
Planning (Enforcement) Bill
Presentation and First Reading (Standing Order No. 57)
Dr Ben Spencer presented a Bill to create offences relating to repeat breaches of planning controls; to make provision about penalties for planning offences; to establish a national register of persons who have committed planning offences or breached planning controls and make associated provision about planning applications; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 19 November, and to be printed (Bill 23).
Cultural Objects (Protection from Seizure) Bill
Presentation and First Reading (Standing Order No. 57)
Mel Stride presented a Bill to extend the protection from seizure or forfeiture given to cultural objects.
Bill read the First time; to be read a Second time on Friday 10 September, and to be printed (Bill 24).
Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill
Presentation and First Reading (Standing Order No. 57)
Margaret Ferrier presented a Bill to make provision about the amendment of pension schemes so as to provide for the conversion of rights to a guaranteed minimum pension.
Bill read the First time; to be read a Second time on Friday 26 November, and to be printed (Bill 25).
Childcare Bill
Presentation and First Reading (Standing Order No. 57)
Matt Rodda presented a Bill to enable provision to be made for appeals relating to free childcare for young children of working parents to be settled by agreement; to make further provision designed to increase efficiency in the administration of free childcare schemes; to make provision about the promotion of the availability of free childcare, including to disadvantaged groups; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 29 October, and to be printed (Bill 26).
Glue Traps (Offences) Bill
Presentation and First Reading (Standing Order No. 57)
Jane Stevenson presented a Bill to make certain uses of glue traps an offence; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 19 November, and to be printed (Bill 27).
Acquired Brain Injury Bill
Presentation and First Reading (Standing Order No. 57)
Chris Bryant presented a Bill to make provision about meeting the needs of adults and children with an acquired brain injury; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 3 December, and to be printed (Bill 28).
Local Government (Disqualification) Bill
Presentation and First Reading (Standing Order No. 57)
Sir Paul Beresford presented a Bill to make provision about the grounds on which a person is disqualified from being elected to, or holding, certain positions in local government in England.
Bill read the First time; to be read a Second time on Friday 22 October, and to be printed (Bill 29).
Taxis and Private Hire Vehicles (Disabled Persons) Bill
Presentation and First Reading (Standing Order No. 57)
Jeremy Wright presented a Bill to make provision relating to the carrying of disabled persons by taxis and private hire vehicles.
Bill read the First time; to be read a Second time on Friday 14 January 2022, and to be printed (Bill 30).
Hare Coursing Bill
Presentation and First Reading (Standing Order No. 57)
Richard Fuller presented a Bill to make provision about hare coursing offences; to increase penalties for such offences; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 21 January 2022, and to be printed (Bill 31).
Animals (Penalty Notices) Bill
Presentation and First Reading (Standing Order No. 57)
Andrew Rosindell, supported by Sir David Amess, Tom Hunt, Mrs Sheryll Murray, Bob Stewart, Alexander Stafford, Theresa Villiers, Chris Grayling, Miss Sarah Dines, Henry Smith, Bill Wiggin and Joy Morrissey, presented a Bill to make provision for and in connection with the giving of penalty notices for certain offences in relation to animals and animal products.
Bill read the First time; to be read a Second time on Friday 29 October, and to be printed (Bill 32).
British Sign Language Bill
Presentation and First Reading (Standing Order No. 57)
Rosie Cooper presented a Bill to declare British Sign Language (BSL) an official language of the United Kingdom; to provide for a British Sign Language Council to promote and advise on the use of BSL; to establish principles for the use of BSL in public services; to require public bodies to have regard to those principles and to guidance issued by the Council; and for connected purposes.
Bill read the First time; to be read a Second time on Friday 28 January 2022, and to be printed (Bill 33).
(4 years ago)
Commons ChamberUrgent Questions are proposed each morning by backbench MPs, and up to two may be selected each day by the Speaker. Chosen Urgent Questions are announced 30 minutes before Parliament sits each day.
Each Urgent Question requires a Government Minister to give a response on the debate topic.
This information is provided by Parallel Parliament and does not comprise part of the offical record
That is simply not correct because the Department of Health, to which we have allocated funding for Track and Trace, is subject to managing public money rules in the same way as any other Department. It is subject to the decisions of its accounting officer and its Ministers in the usual way, so the normal managing public money rules would apply.
I am terribly sorry, but I missed out the hon. Member for St Ives—Derek Thomas.
I know that my right hon. Friend is a strong supporter of the Union and part of the strength of the furlough scheme has been its ability to provide support across the United Kingdom; it is a UK-wide scheme. Thanks to the Treasury’s ability to operate a UK-wide scheme, we have been able to put in place more than £200 billion of support—the comprehensive package that I mentioned a moment ago—which is why it stands international comparison in terms of its scale and speed. That was recognised by the IMF director just last week, and the furlough will continue to be a UK-wide scheme.
In order to allow the safe exit of hon. Members participating in this item of business and the safe arrival of those anticipating the next item of business, we will suspend the House for three minutes.
(4 years, 8 months ago)
Commons ChamberI thank the hon. Member for Bootle (Peter Dowd) for his warm welcome to me in my new role. I join him in paying tribute to the number of excellent maiden speeches that we have heard today. The first was by my hon. Friend the Member for South West Hertfordshire (Mr Mohindra). It was fitting that he paid tribute to his predecessor David Gauke, who was not only respected across the House but very much liked and respected within the Treasury as an institution.
In an excellent speech, my hon. Friend the Member for Blyth Valley (Ian Levy) spoke about his personal experience of working for two decades in our NHS. He must be particularly proud of everything that the NHS is now doing as we face the challenges ahead.
The hon. Member for Liverpool, West Derby (Ian Byrne) gave a strong speech about the need for bold action on covid-19. I assure him that the Chancellor will be true to his word when he says that we will do everything needed in response to the situation. The hon. Gentleman’s speech shows that he will be a valuable colleague representing Liverpool, together with his Front-Bench colleagues.
In a first-class speech, my hon. Friend the Member for Bolton North East (Mark Logan) said that this great House exists exactly for times like these. I could not agree with him more. He will be a fantastic addition to the House, and in particular his experience from his time in the Foreign Office will be valuable in the weeks and months ahead.
My hon. Friend the Member for Derbyshire Dales (Miss Dines) pointed out that she is the first woman to represent her constituency, just as you, Madam Deputy Speaker, were the first woman to chair a Budget. My hon. Friend invited my right hon. Friend the Prime Minister to join in with the Shrovetide football next year. I appreciate that my right hon. Friend the Prime Minister has quite a lot on, but knowing my hon. Friend the Member for Chatham and Aylesford (Tracey Crouch) as I do, I am sure that there will be colleagues in the House keen to partake of any football with my hon. Friend the Member for Derbyshire Dales.
The hon. Member for Luton South (Rachel Hopkins) gave an excellent speech about her commitment to her constituency and highlighted issues such as housing, railway electrification, bus routes and the climate emergency. It is clear from the range of contributions from new Members that they will all contribute considerably to the House in the weeks and months ahead.
It is no surprise to me, in closing the debate on the Budget, that many of the contributions from Members from all parties have focused less on the text from last week and more on the national challenge of our economic response to coronavirus. Both my right hon. Friend the Secretary of State for Transport and the shadow Secretary of State, the hon. Member for Middlesbrough (Andy McDonald), struck a constructive tone in their opening remarks, recognising their collaboration in meeting the challenge. Many other Secretaries of State have been similarly collaborating with their counterparts. On behalf of the Government, I should say that their approach has been much appreciated.
I very much agree with the hon. Member for Middlesbrough that our focus today is, as he said, primarily on the challenge, nationally and internationally, of fighting the virus. He was also right to recognise that it is no fault of the Chancellor that much has happened since last week and that since the Budget we have needed to move further. My right hon. Friend the Chancellor will update the House shortly and will respond to the legitimate point that the hon. Gentleman raised in his opening remarks.
At the Budget, my right hon. Friend the Chancellor said that he would do
“everything we can to keep this country, and our people, healthy and financially secure.”—[Official Report, 11 March 2020; Vol. 673, c. 278.]
At that time, less than a week ago, that involved a £12 billion temporary and targeted set of measures to respond to coronavirus, supporting public services, individuals and businesses. My right hon. Friend will shortly update the House on the further measures required to provide a comprehensive, co-ordinated and coherent response to the serious and evolving situation that we face.
As my right hon. Friend has said, we will do whatever it takes to give the British people the tools to get through this challenge. I can also announce that the Government are postponing the reforms to the off-payroll working rules IR35 from April 2020 to 6 April 2021. The Government will therefore not move the original resolution tonight, but will shortly table an additional resolution confirming that we will reintroduce the off-payroll working rules provisions by amending the Bill, with a commencement date of the 6 April 2021. This is a deferral in response to the ongoing spread of covid-19 to help businesses and individuals. This is a deferral, not a cancellation, and the Government remain committed to reintroducing this policy to ensure that people who are working like employees, but through their own limited company, pay broadly the same tax as those employed directly.
Let me turn in the remaining time to a number of key measures within the Budget, which, for understandable reasons, have perhaps received less focus in the course of the debate in light of recent events. [Interruption.] In particular, infrastructure links people to jobs, delivers products to markets and underpins supply chains and, indeed, supports domestic and international trade. Better roads, better rail and better internet connections enable businesses and individuals to work more quickly, cheaply and efficiently. While more quality infrastructure boosts social well-being, it means less time stuck on motorways—[Interruption.]
Order. The House is too noisy. As I said with regard to Mr Dowd, the House must listen to the Minister.
Infrastructure is an issue that concerns all Members of the House. We are committed in this Budget to boosting productivity and to levelling up opportunity across all regions within our United Kingdom. Indeed, my right hon. Friend the Chancellor set out half a trillion pounds of investment in our public sector, and the Government will bring those plans together in the forthcoming national infrastructure strategy. We already know a lot of the details. For example, there is the commitment to the Northern Powerhouse Rail to enable faster more frequent services between northern cities. In February, the Prime Minister announced that we will proceed with High Speed 2, and last Wednesday, the Chancellor confirmed a £27 billion investment in strategic roads and motorways, the UK’s biggest ever outlay.
At the same time, we are investing £5 billion to support the roll-out of gigabit-capable broadband, starting with rural communities that have felt excluded up to now, binding all parts of the country closer together in the virtual realm and connecting global Britain to the global marketplace.
Alongside the big ticket eye-catching projects, the Budget also focused on meeting the most pressing local needs, whether that is the £2.5 billion for potholes, the £1.2 billion to support local transport infrastructures or, indeed, the funding for bus routes, trunk roads, cycle paths, trams, and park-and-ride schemes that all have the potential to make a transformative difference at a local level. Together it represents an infrastructure transformation that brings faster speeds and greater capacity and that would breathe new life into communities across our United Kingdom.
This transformation is not only about making every town and city more productive, but about recognising their uniqueness of character. Each place in this country has its own quirks and curiosities, traditions and traits that people depend on and draw strength from. Levelling up is about respecting and retaining those brilliant characteristics and making sure that each town keeps hold of its civic soul, while helping every region and nation of the United Kingdom make of its best. The Government know that civic pride and regional identity matter, and we want to bring about a strong and vibrant connected community where people choose to live and work. It is for that reason that my right hon. Friend the Chancellor set out in the Budget the largest affordable homes programme in a decade, with £12 billion in additional funding to support home ownership. My right hon. Friend the Secretary of State for Housing, Communities and Local Government has already laid out our proposals to bring Britain’s planning system into the 21st century.
Although this is the end of the Budget debate from last week, many of the speeches have looked forward to the challenges ahead posed by covid-19 and its impact on our health, our businesses and our resolve. Much has changed over the past week and people are worried and their livelihoods are at risk. That is why my right hon. Friend the Chancellor will update the House shortly on the further measures that we intend to take. I commend this Budget to the House.
Question put and agreed to.
Resolved,
That income tax is charged for the tax year 2020-21.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
The Deputy Speaker put forthwith the Questions necessary to dispose of the motions made in the name of the Chancellor of the Exchequer (Standing Order No. 51(3))
I must inform the House that for the purposes of Standing Order 83U and on the basis of material put before him, Mr Speaker has certified that in his opinion motion No. 2 on income tax main rates relates to England, Wales and Northern Ireland, and is within devolved legislative competence. If the House should decide to divide on this motion, it will be subject to double majority voting. “Car Appropriate percentage Car with CO2 emissions figure of 0 0% Car with CO2 emissions figure of 1 - 50 Car with electric range figure of 130 or more Car with electric range figure of 70 - 129 Car with electric range figure of 40 - 69 Car with electric range figure of 30 - 39 Car with electric range figure of less than 30 0% 3% 6% 10% 12% Car with CO2 emissions figure of 51 - 54 13% Car with CO2 emissions figure of 55 - 59 14% Car with CO2 emissions figure of 60 - 64 15% Car with CO2 emissions figure of 65 - 69 16% Car with CO2 emissions figure of 70 - 74 17%” “Disability assistance for children and young people SS(S)A 2018 Sections 24 and 31” “Job start ETA 1973 Section 2”. “Scottish child payment SS(S)A 2018 Section 79”. 1 Cigarettes An amount equal to the higher of— (a) 16.5% of the retail price plus £237.34 per thousand cigarettes, or (b) £305.23 per thousand cigarettes. 2 Cigars £296.04 per kilogram 3 Hand-rolling tobacco £253.33 per kilogram 4 Other smoking tobacco and chewing tobacco £130.16 per kilogram 5 Tobacco for heating £243.95 per kilogram” “CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 100 110 10 20 110 120 20 30 120 130 115 125 130 140 140 150 140 150 155 165 150 165 195 205 165 175 230 240 175 185 255 265 185 200 295 305 200 225 320 330 225 255 555 565 255 — 570 580”. “CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 0 50 0 10 50 75 15 25 75 90 100 110 90 100 125 135 100 110 145 155 110 130 165 175 130 150 205 215 150 170 530 540 170 190 860 870 190 225 1295 1305 225 255 1840 1850 255 — 2165 2175”. “CO2emissions figure Rate (1) (2) (3) Exceeding Not exceeding Rate g/km g/km £ 0 50 25 50 75 110 75 90 135 90 100 155 100 110 175 110 130 215 130 150 540 150 170 870 170 190 1305 190 225 1850 225 255 2175 255 — 2175”. Taxable commodity supplied Rate at which levy payable if supply is not a reduced-rate supply Electricity £0.00811 per kilowatt hour Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility £0.00406 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state £0.02175 per kilogram Any other taxable commodity £0.03174 per kilogram”.
2. Income tax (main rates)
Resolved,
That for the tax year 2020-21 the main rates of income tax are as follows—
(a) the basic rate is 20%,
(b) the higher rate is 40%, and
(c) the additional rate is 45%.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
3. Income tax (default and savings rates)
Resolved,
That—
(1) For the tax year 2020-21 the default rates of income tax are as follows—
(a) the default basic rate is 20%,
(b) the default higher rate is 40%, and
(c) the default additional rate is 45%.
(2) For the tax year 2020-21 the savings rates of income tax are as follows—
(a) the savings basic rate is 20%,
(b) the savings higher rate is 40%, and
(c) the savings additional rate is 45%.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
4. Income tax (starting rate limit for savings)
Resolved,
That section 21 of the Income Tax Act 2007 (indexation) does not apply in relation to the starting rate limit for savings for the tax year 2020-21 (so that the starting rate limit for savings remains at £5,000 for that tax year).
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
5. Main rate of corporation tax for financial year 2020
Resolved,
That—
(1) For the financial year 2020 the main rate of corporation tax is 19%.
(2) Accordingly, omit section 7(2) of the Finance (No.2) Act 2015 (which is superseded by the provision made by paragraph (1) of this Resolution).
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
6. Corporation tax (charge and main rate for financial year 2021)
Resolved,
That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made—
(a) for corporation tax to be charged for the financial year 2021, and
(b) for the main rate of corporation tax for that year to be 19%.
8. Taxable benefits (appropriate percentage for a car: tax year 2020-21 onwards)
Resolved,
That—
(1) Chapter 6 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (taxable benefits: cars etc) is amended as follows.
(2) In section 136 (car with a CO2 emissions figure: post- September 1999 registration)—
(a) in subsection (2A)—
(i) after “figure” insert “in a case where the car is first registered before 6 April 2020”,
(ii) for “light-duty” substitute “light”, and
(iii) for “an EC certificate of conformity” substitute “the EC certificate of conformity or UK approval certificate”, and
(b) after subsection (2A) insert—
“(2B) For the purpose of determining the car’s CO2 emissions figure in a case where the car is first registered on or after 6 April 2020, ignore any values specified in the EC certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.”
(3) In section 137 (car with a CO2 emissions figure: bi-fuel cars)—
(a) in subsection (2A)—
(i) after “figure” insert “in a case where the car is first registered before 6 April 2020”,
(ii) for “light-duty” substitute “light”, and
(iii) for “an EC certificate of conformity” substitute “the EC certificate of conformity or UK approval certificate”, and
(b) after subsection (2A) insert—
“(2B) For the purpose of determining the car’s CO2 emissions figure in a case where the car is first registered on or after 6 April 2020, ignore any values specified in the EC certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.”
(4) In section 139 (car with a CO2 emissions figure)—
(a) for subsection (2) substitute—
“(2) For the purposes of subsection (1) and the table—
(a) if a CO2 emissions figure is not a whole number, round it down to the nearest whole number, and
(b) if an electric range figure is not a whole number, round it up to the nearest whole number.”, and
(b) after subsection (5) insert—
“(5A) For the purpose of determining the electric range figure for a car first registered before 6 April 2020, ignore any WLTP (worldwide harmonised light vehicle test procedures) values specified in an EC certificate of conformity, an EC type approval certificate or a UK approval certificate.
(5B) For the purpose of determining the electric range figure for a car first registered on or after 6 April 2020, ignore any values specified in an EC certificate of conformity, an EC type approval certificate or a UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.”
(5) The amendments made by this Resolution have effect for the tax year 2020-21 and subsequent tax years.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
9. Taxable benefits (appropriate percentage for a car: tax year 2020-21 only)
Resolved,
That—
(1) For the tax year 2020-21, Chapter 6 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (taxable benefits: cars etc) has effect with the following modifications.
(2) In section 139 (car with a CO2 emissions figure: the appropriate percentage)—
(a) in the table in subsection (1), in the second column of the entry for a car with a CO2 emissions figure of 0, for “2%” substitute “0%”, and (b) in subsection (7) before paragraph (a) insert—
“(za) section 139A (recently registered cars),”.
(3) After section 139 insert—
“139A Section 139: recently registered car with CO2 emissions figure
In its application in relation to a car that is first registered on or after 6 April 2020, section 139 has effect as if—
for the table in subsection (1) there were substituted—
(b) in subsection (3)(a) for “20%” there were substituted “18%”.”
(4) In section 140 (car without a CO2 emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “0%”.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
10. Taxable benefits (cars)
Resolved,
That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision taking effect in a future year may be made amending the provisions of Chapter 6 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003 that concern the determination of the appropriate percentage for a car.
11. Income tax (apprenticeship bursaries paid to persons leaving local authority care)
Resolved,
That provision may be made providing that no liability to income tax arises on certain bursaries paid to persons leaving care and starting an apprenticeship.
12. Income tax (certain Scottish social security benefits)
Resolved,
That—
(1) Table B in section 677(1) of the Income Tax (Earnings and Pensions) Act 2003 (UK social security benefits wholly exempt from income tax) is amended as follows.
(2) In Part 1 (benefits payable under primary legislation etc), insert each of the following at the appropriate place—
(3) In Part 2 (benefits payable under regulations), insert the following at the appropriate place—
(4) The amendments made by this Resolution have effect for the tax year 2020-21 and subsequent tax years.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
13. Income tax (social security benefits)
Resolved,
That provision may be made conferring power on the Treasury to exempt certain social security benefits from income tax.
14. Income tax (payments in respect of expenses of voluntary office-holders)
Resolved,
That—
(1) After section 299A of the Income Tax (Earnings and Pensions) Act 2003 insert—
“299B Voluntary office-holders: payments in respect of expenses
(1) No liability to income tax arises in respect of a payment to a person who holds a voluntary office if the payment is in respect of reasonable expenses incurred in carrying out the duties of that office.
(2) It does not matter whether—
(a) the payment is an advance payment or a reimbursement;
(b) the person who makes the payment is the person with whom the office is held.
(3) Subsections (2) and (3) of section 299A apply for the purposes of subsection (1) of this section as they apply for the purposes of subsection (1) of that section.”
(2) In section 299A(3)(a) of the Income Tax (Earnings and Pensions) Act 2003 (voluntary office-holders: compensation for lost employment income) after “payment” insert “(whether an advance payment or a reimbursement)”.
(3) The amendments made by this Resolution have effect for the tax year 2020-21 and subsequent tax years.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
15. Loan charge
Resolved,
That provision may be made—
(a) substituting a reference to 9 December 2010 for the reference to 6 April 1999 in paragraph 1(1)(b) of Schedule 11 to the Finance (No.2) Act 2017 and in paragraph 1(2)(a)(i) of Schedule 12 to that Act,
(b) enabling a person to elect for the tax consequences of Schedules 11 and 12 to the Finance (No.2) Act 2017 to be split over three tax years,
(c) eliminating or reducing the tax consequences for a person of Schedules 11 and 12 to the Finance (No.2) Act 2017 in certain cases where the person was chargeable to income tax for the tax year 2015-16 or an earlier tax year on an amount that was referable to a loan or quasi-loan,
(d) providing relief from late payment interest for a person who is chargeable to income tax on an amount by reason of Schedule 11 or 12 to the Finance (No.2) Act 2017 or who would be so chargeable but for the provision mentioned in paragraph (a) or (c),
(e) substituting a reference to 1 October 2020 for the reference to 1 October 2019 in paragraph 35C(2)(b) of Schedule 11 to the Finance (No.2) Act 2017 and in paragraph 22(2)(b) of Schedule 12 to that Act, and
(f) enabling the Commissioners for Her Majesty’s Revenue and Customs to repay, or waive the payment of, certain amounts that—
(i) have been paid to them, have been treated as paid to them, or are due to be paid to them under certain agreements made with them in a specified period commencing no earlier than 16 March 2016 and ending no later than 10 March 2020, and
(ii) are referable to certain loans or quasi-loans made on or after 6 April 1999 and before 6 April 2016.
16. Pensions annual allowance charge (tapered reduction of allowance)
Resolved,
That provision may be made about the reduction of the annual allowance in the case of high-income individuals.
17. Capital gains tax (entrepreneurs’ relief)
Resolved,
That provision may be made about relief under Chapter 3 of Part 5 of the Taxation of Chargeable Gains Act 1992.
18. Capital gains tax (relief on disposal of private residence)
Resolved,
That—
(1) The Taxation of Chargeable Gains Act 1992 is amended as follows.
(2) In section 222 (relief on disposal of private residence)—
(a) after subsection (5) insert—
“(5A) But a notice or further notice under subsection (5)(a) determining which of 2 or more residences is an individual’s main residence for any period may be given more than 2 years from the beginning of the period if during the period the individual has not held an interest of more than a negligible market value in more than one of the residences.”,
(b) in subsection (7) (a) (disposal of dwelling-house to a spouse or civil partner)—
(i) for “the dwelling-house” substitute “a dwelling-house”, and
(ii) omit “which is their only or main residence”,
(c) in subsection (8A) (when living accommodation is job-related for a person) after paragraph (b) insert “; or
(c) an armed forces accommodation allowance for or towards costs of the accommodation is paid to, or in respect of, the person or the person’s spouse or civil partner”, and
(d) in subsection (8D) (interpretation) after paragraph (b) insert “; and
(c) “armed forces accommodation allowance” means an allowance which is exempt from income tax by reason of section 297D of ITEPA 2003.”
(3) In section 223 (amount of relief)—
(a) in subsections (1) and (2)(a) for “18 months” substitute “9 months”, and
(b) omit subsection (4).
(4) After section 223 insert—
“223ZA Amount of relief: individual’s residency delayed by certain events
(1) Subsection (4) below applies where—
(a) a gain to which section 222 applies accrues to an individual on the disposal of, or of an interest in, a dwelling-house or part of a dwelling-house,
(b) the time at which the dwelling-house or the part of the dwelling-house first became the individual’s only or main residence (“the moving-in time”) was within the first 24 months of the individual’s period of ownership,
(c) at no time during the period beginning with the individual’s period of ownership and ending with the moving-in time was the dwelling-house or the part of the dwelling-house another person’s residence, and
(d) during the period beginning with the individual’s period of ownership and ending with the moving-in time a qualifying event occurred.
(2) The following are qualifying events—
(a) the completion of the construction, renovation, redecoration or alteration of the dwelling-house or the part of the dwelling house mentioned in subsection (1);
(b) the disposal by the individual of, or of an interest in, any other dwelling-house or part of a dwelling-house that immediately before the disposal was the individual’s only or main residence.
(3) In determining whether and, if so, when a qualifying event within subsection (2)(b) occurred, ignore section 28 (time of disposal where asset disposed of under contract).
(4) For the purposes of subsections (1) and (2) of section 223, as they have effect in relation to the gain, the dwelling-house or the part of the dwelling-house mentioned in subsection (1) above is to be treated as having been the individual’s only or main residence from the beginning of the individual’s period of ownership until the moving-in time.”
(5) After section 223A insert—
“223B Additional relief: part of private residence let as accommodation
(1) Where—
(a) a gain to which section 222 applies accrues to an individual on the disposal of, or of an interest in, a dwelling-house or part of a dwelling-house, and
(b) at any time in the individual’s period of ownership the condition in subsection (2) is met in respect of the dwelling house, the part of the gain that is within subsection (3) is a chargeable gain only to the extent, if any, to which it exceeds the amount in subsection (4).
(2) The condition is that—
(a) part of the dwelling-house is the individual’s only or main residence, and
(b) another part of the dwelling-house is being let by the individual as residential accommodation.
(3) The part of the gain that is within this subsection is the part that (but for subsection (1)) would be a chargeable gain by reason of the fact that, at the times in the individual’s period of ownership when the condition in subsection (2) is met, the individual’s only or main residence does not include the part of the dwelling-house that is being let as residential accommodation.
(4) The amount is whichever is the lesser of—
(a) the amount of the gain that is not a chargeable gain by virtue of section 223, and
(b) £40,000.
(5) Where by reason of section 222(7)(a) the individual’s period of ownership mentioned in subsection (1) begins with the beginning of the period of ownership of another person, any question whether the condition in subsection (2) is met at a time that is within both those periods of ownership is to be determined as if the references in subsection (2) to the individual were to that other person.”
(6) In section 224 (amount of relief: further provisions)—
(a) in the heading for “Amount of relief” substitute “Relief under sections 223 and 223B”,
(b) in subsection (1)—
(i) for “the gain”, in the first place those words occur, substitute “a gain to which section 222 applies”,
(ii) for “section 223” substitute “sections 223 and 223B”,
(c) in subsection (2) for “section 223” substitute “sections 223 and 223B”, and
(d) in subsection (3) for “Section 223” substitute “Sections 223 and 223B”.
(7) In section 225E (disposals by disabled persons or persons in care homes etc) in subsection (4) for “18 months” substitute “9 months”.
(8) In section 248E(6) (relief on disposal of joint interests in private residence) for “and 223” substitute “, 223 and 223B”.
(9) The amendment made by paragraph (2)(a) of this Resolution has effect in relation to a notice given on or after 6 April 2020.
(10) The amendments made by paragraph (2)(b) of this Resolution have effect in a case where the disposal or death mentioned in subsection (7)(a) of section 222 of the Taxation of Chargeable Gains Act 1992 is made or occurs on or after 6 April 2020.
(11) The amendments made by paragraphs (3) to (8) of this Resolution have effect in relation to disposals made on or after 6 April 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
19. Corporate capital losses
Resolved,
That provision (including provision having retrospective effect) may be made relating to capital losses made by companies.
20. Corporation tax (instalment payments)
Resolved,
That provision may be made amending regulation 3 of the Corporation Tax (Instalment Payments) Regulations 1998.
21. Relief from capital gains tax for loans to traders
Resolved,
That provision may be made restricting the operation of section 253(1)(b) of the Taxation of Chargeable Gains Act 1992 to loans made before 24 January 2019.
22. Corporation tax (research and development expenditure credit)
Resolved,
That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made increasing the percentage in section 104M(3) of the Corporation Tax Act 2009 to 13%.
23. Capital allowances (structures and buildings allowances)
Resolved,
That provision (including provision having retrospective effect) may be made in relation to allowances under Part 2A of the Capital Allowances Act 2001.
24. Intangible fixed assets (pre-FA 2002 assets etc)
Resolved,
That provision may be made—
(a) amending Chapter 16 of Part 8 of the Corporation Tax Act 2009, and
(b) restricting the debits to be brought into account by a company for tax purposes in respect of certain intangible fixed assets acquired on or after 1 July 2020.
25. UK property businesses etc carried on by non-UK resident companies
Resolved,
That provision (including provision having retrospective effect) may be made, in consequence of Schedule 1 or 5 to the Finance Act 2019, in relation to non-UK resident companies that carry on UK property businesses or have other income relating to land in the United Kingdom.
26. Surcharge on banking companies (transferred-in losses)
Resolved,
That provision may be made about the treatment of losses transferred to a banking company from a non-banking company in calculating the surcharge profits of the banking company under Chapter 4 of Part 7A of the Corporation Tax Act 2010.
27. Corporation tax (payment of tax on certain transactions with EEA residents)
Resolved,
That provision (including provision having retrospective effect) may be made for the deferral of the payment of corporation tax arising in connection with certain transactions involving companies resident in an EEA state.
28. Changes to accounting standards affecting leases
Resolved,
That provision (including provision having retrospective effect) may be made amending paragraphs 13(1) and 14 of Schedule 14 to the Finance Act 2019.
29. Enterprise investment scheme (approved investment fund as nominee)
Resolved,
That provision may be made amending section 251 of the Income Tax Act 2007.
30. Gains from contracts for life insurance etc (top slicing relief)
Resolved,
That provision (including provision having retrospective effect) may be made amending sections 535 to 537 of the Income Tax (Trading and Other Income) Act 2005.
31. Losses on disposals of shares
Resolved,
That provision (including provision having retrospective effect) may be made repealing section 134(5) of the Income Tax Act 2007 and section 78(5) of the Corporation Tax Act 2010.
32. Digital services tax
Resolved,
That provision may be made imposing a tax on revenues arising in connection with the provision of a social media service, internet search engine, online marketplace or associated online advertising service.
33. Inheritance tax (property comprised in settlements)
Resolved,
That provision may be made amending the Inheritance Tax Act 1984 in relation to cases where property becomes comprised in a settlement.
34. Inheritance tax (payments to victims of persecution during Second World War)
Resolved,
That provision (including provision having retrospective effect) may be made about inheritance tax relief in respect of payments to victims of persecution during the Second World War era.
35. Stamp duty (unlisted securities and connected persons)
Resolved,
That provision may be made for the purposes of stamp duty in relation to transfers of unlisted securities involving connected persons.
36. Stamp duty reserve tax (unlisted securities and connected persons)
Resolved,
That provision may be made about the application of sections 87, 93 and 96 of the Finance Act 1986 in relation to transfers of unlisted securities involving connected persons.
37. Stamp duty (acquisition of target company’s share capital)
Resolved,
That provision may be made amending section 77A of the Finance Act 1986.
38. Value added tax (call-off stock arrangements)
Resolved,
That—
(1) The Value Added Tax Act 1994 is amended as follows.
(2) After section 14 insert—
“Goods supplied between the UK and member States under call-off stock arrangements
14A Call-off stock arrangements
Schedule 4B (call-off stock arrangements) has effect.”
(3) In section 69 (breaches of regulatory provisions)—
(a) in subsection (1)(a) for “or paragraph 5 of Schedule 3A” substitute “, paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B”, and
(b) in subsection (2) after “under” insert “paragraph 8 or 9(2)(b) of Schedule 4B or”.
(4) In Schedule 4 (matters to be treated as a supply of goods or services) in
paragraph 6, after sub-paragraph (2) insert—
“(3) Sub-paragraph (1) above is subject to paragraph 2 of Schedule 4B (calloff
stock arrangements).”
(5) After Schedule 4A insert—
“SCHEDULE 4B
Section 14A
CALL-OFF STOCK ARRANGEMENTS
Where this Schedule applies
1 (1) This Schedule applies where—
(a) on or after 1 January 2020 goods forming part of the assets of any business are removed—
(i) from the United Kingdom for the purpose of being taken to a place in a member State, or
(ii) from a member State for the purpose of being taken to a place in the United Kingdom,
(b) the goods are removed in the course or furtherance of that business by or under the directions of the person carrying on that business (“the supplier”),
(c) the goods are removed with a view to their being supplied in the destination State, at a later stage and after their arrival there, to another person (“the customer”),
(d) at the time of the removal the customer is entitled to take ownership of the goods in accordance with an agreement existing between the customer and the supplier,
(e) at the time of the removal the supplier does not have a business establishment or other fixed establishment in the destination State,
(f) at the time of the removal the customer is identified for the purposes of VAT in accordance with the law of the destination State and both the identity of the customer and the number assigned to the customer for the purposes of VAT by the destination State are known to the supplier,
(g) as soon as reasonably practicable after the removal the supplier records the removal in the register provided for in Article 243(3) of Council Directive 2006/112/EC of 28
November 2006 on the common system of value added tax, and
(h) the supplier includes the number mentioned in paragraph (f) in the recapitulative statement provided for in Article 262(2) of Council Directive 2006/112/EC.
(2) In this Schedule—
“the destination State” means—
(a) in a case within paragraph (i) of sub-paragraph (1)(a), the member State concerned, and
(b) in a case within paragraph (ii) of sub-paragraph (1) (a), the United Kingdom, and
“the origin State” means—
(a) in a case within paragraph (i) of sub-paragraph (1) (a), the United Kingdom, and
(b) in a case within paragraph (ii) of sub-paragraph (1 )(a), the member State concerned.
Removal of the goods not to be treated as a supply
2 The removal of the goods from the origin State is not to be treated by reason of paragraph 6(1) of Schedule 4 as a supply of goods by the supplier.
Goods supplied to the customer within 12 months of arrival
3 (1) The rules in sub-paragraph (2) apply if—
(a) during the period of 12 months beginning with the day the goods arrive in the destination State the supplier transfers the whole property in the goods to the customer, and
(b) during the period beginning with the day the goods arrive in the destination State and ending immediately before the time of that transfer no relevant event occurs.
(2) The rules are that—
(a) a supply of the goods in the origin State is deemed to be made by the supplier,
(b) the deemed supply is deemed to involve the removal of the goods from the origin State at the time of the transfer mentioned in sub-paragraph (1),
(c) the consideration given by the customer for the transfer mentioned in sub-paragraph (1) is deemed to have been given for the deemed supply, and
(d) an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination State.
(3) For the meaning of a “relevant event”, see paragraph 7.
Relevant event occurs within 12 months of arrival
4 (1) The rules in sub-paragraph (2) apply (subject to paragraph 6) if—
(a) during the period of 12 months beginning with the day the goods arrive in the destination State a relevant event occurs, and
(b) during the period beginning with the day the goods arrive in the destination State and ending immediately before the time that relevant event occurs the supplier does not transfer the whole property in the goods to the customer.
(2) The rules are that—
(a) a supply of the goods in the origin State is deemed to be made by the supplier,
(b) that deemed supply is deemed to involve the removal of the goods from the origin State at the time the relevant event occurs, and
(c) an acquisition of the goods by the supplier in pursuance of that deemed supply is deemed to take place in the destination State.
(3) For the meaning of a “relevant event”, see paragraph 7.
Goods not supplied and no relevant event occurs within 12 months of arrival
5 (1) The rules in sub-paragraph (2) apply (subject to paragraph 6) if during the period of 12 months beginning with the day the goods arrive in the destination State the supplier does not transfer the whole property in the goods to the customer and no relevant event occurs.
(2) The rules are that—
(a) a supply of the goods in the origin State is deemed to be made by the supplier,
(b) the deemed supply is deemed to involve the removal of the goods from the origin State at the beginning of the day following the expiry of the period of 12 months mentioned in sub-paragraph (1), and
(c) an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination State.
(3) For the meaning of a “relevant event”, see paragraph 7.
Exception to paragraphs 4 and 5: goods returned to origin State
6 The rules in paragraphs 4(2) and 5(2) do not apply if during the period of 12 months beginning with the day the goods arrive in the destination State—
(a) the goods are returned to the origin State by or under the direction of the supplier, and
(b) the supplier records the return of the goods in the register provided for in Article 243 (3) of Council Directive 2006/112/EC.
Meaning of “relevant event”
7 (1) For the purposes of this Schedule each of the following events is a relevant event—
(a) the supplier forms an intention not to supply the goods to the customer (but see sub-paragraph (2)),
(b) the supplier forms an intention to supply the goods to the customer otherwise than in the destination State,
(c) the supplier establishes a business establishment or other fixed establishment in the destination State,
(d) the customer ceases to be identified for the purposes of VAT in accordance with the law of the destination State,
(e) the goods are removed from the destination State by or under the directions of the supplier otherwise than for the purpose of being returned to the origin State, or
(f) the goods are destroyed, lost or stolen.
(2) But the event mentioned in paragraph (a) of sub-paragraph (1) is not a relevant event for the purposes of this Schedule if—
(a) at the time that the event occurs the supplier forms an intention to supply the goods to another person (“the substitute customer”),
(b) at that time the substitute customer is identified for the purposes of VAT in accordance with the law of the destination State,
(c) the supplier includes the number assigned to the substitute customer for the purposes of VAT by the destination State in the recapitulative statement provided for in Article 262 (2) of Council Directive 2006/112/EC, and
(d) as soon as reasonably practicable after forming the intention to supply the goods to the substitute customer the supplier records that intention in the register provided for in Article 243 (3) of Council Directive 2006/112/EC.
(3) In a case where sub-paragraph (2) applies, references in this Schedule to the customer are to be then read as references to the substitute customer.
(4) In a case where the goods are destroyed, lost or stolen but it is not possible to determine the date on which that occurred, the goods are to be treated for the purposes of this Schedule as having been destroyed, lost or stolen on the date on which they were found to be destroyed or missing.
Record keeping by the supplier
8 In a case where the origin State is the United Kingdom, any record made by the supplier in pursuance of paragraph 1(1)(g), 6(b) or 7(2)(d) must be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.
Record keeping by the customer
9 (1) In a case where the destination State is the United Kingdom, the customer must as soon as is reasonably practicable make a record of the information relating to the goods that is specified in Article 54A(2) of Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.
(2) A record made under this paragraph must—
(a) be made in a register kept by the customer for the purposes of this paragraph, and
(b) be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.”
(6) In Schedule 6 (valuation of supplies: special cases) in paragraph 6(1) in paragraph (c) after “that Schedule” insert “; or
(d) paragraph 4(2)(a) or 5(2)(a) of Schedule 4B”.
(7) The Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows.
(8) In regulation 21 (interpretation of Part 4)—
(a) the existing text becomes paragraph (1), and
(b) after that paragraph insert—
“(2) For the purposes of this Part—
(a) goods are removed from the United Kingdom under call-off stock arrangements if they are removed from the United Kingdom in circumstances where the conditions in paragraphs (a) to (g) of paragraph 1 (1) of Schedule 4B to the Act are met,
(b) references to “the customer” or “the destination State”, in relation to goods removed from the United Kingdom under call-off stock arrangements, are to be construed in accordance with paragraph 1 of Schedule 4B to the Act, and
(c) “call-off stock goods”, in relation to a taxable person, means goods that have been removed from the United Kingdom under call-off stock arrangements by or under the directions of the taxable person.”
(9) After regulation 22 insert—
“22ZA(1) A taxable person must submit a statement to the Commissioners if any of the following events occurs—
(a) goods are removed from the United Kingdom under call-off stock arrangements by or under the directions of the taxable person;
(b) call-off stock goods are returned to the United Kingdom by or under the directions of the taxable person at any time during the period of 12 months beginning with their arrival in the destination State;
(c) the taxable person forms an intention to supply call-off stock goods to a person (“the substitute”) other than the customer in circumstances where—
(i) the taxable person forms that intention during the period of 12 months beginning with the arrival of the goods in the destination State, and
(ii) the substitute is identified for VAT purposes in accordance with the law of the destination State.
(2) The statement must—
(a) be made in the form specified in a notice published by the Commissioners,
(b) contain, in respect of each event mentioned in paragraph (1) which has occurred within the period in respect of which the statement is made, such information as may from time to time be specified in a notice published by the Commissioners, and
(c) contain a declaration that the information provided in the statement is true and complete.
(3) Paragraphs (3), (4) and (6) of regulation 22 have effect for the purpose of determining the period in respect of which the statement must be made, but as if—
(a) in paragraph (3)(a) of regulation 22, for “paragraphs (4) to (6)” there were substituted “paragraphs (4) and (6)”,
(b) in paragraph (3)(a) of regulation 22, for “the EU supply of goods is made” there were substituted “the event occurs”,
(c) in paragraph (4)(a) of regulation 22, for “the supply is made” there were substituted “the event occurs”, and
(d) in paragraph (6) of regulation 22, the reference to paragraph (1) of that regulation were a reference to paragraph (1) of this regulation.
(4) In determining the period in respect of which the statement must be made, the time at which an event mentioned in paragraph (1) (a) of this regulation is to be taken to occur is the time the goods concerned are removed from the United Kingdom (rather than the time the condition mentioned in paragraph (g) of paragraph 1 (1) to Schedule 4B to the Act is met in respect of the removal).”
(10) In regulation 22B (EC sales statements: supplementary)—
(a) in paragraph (1) for the words from “statements”, in the first place it occurs, to “and” substitute “more than one statement is to be submitted under regulations 22 to”,
(b) in paragraph (2) after “22” insert “, 22ZA”, and
(c) in paragraph (3), in the words before paragraph (a), after “22” insert “, 22ZA”.
(11) Regulation 22ZA of the Value Added Tax Regulations 1995 (as inserted by paragraph (9) of this Resolution) is to be treated for the purposes of sections 65 and 66 of the Value Added Tax Act 1994 as having been made under paragraph 2(3) of Schedule 11 to that Act.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
39. Post-duty point dilution of wine or made-wine
Resolved,
That—
(1) After section 55 of the Alcoholic Liquor Duties Act 1979 insert—
“55ZA Post-duty point dilution of wine or made-wine
(1) This section applies if—
(a) wine or made-wine is imported into the United Kingdom or produced in the United Kingdom for sale,
(b) excise duty is chargeable on the wine or made-wine as a result of section 54 or 55,
(c) after the excise duty point in relation to that charge, a person mixes or otherwise adds, at any place in the United Kingdom, water or any other substance to the wine or made-wine in a case where what results (“the new product”) is intended for sale, and
(d) if the addition had taken place immediately before that duty point, the amount of the excise duty would have been greater than the amount actually payable.
(2) The addition attracts a penalty under section 9 of the Finance Act 1994 (civil penalties), and the new product is liable to forfeiture.
(3) This section has effect, despite section 8 of the Isle of Man Act 1979, as if a removal of wine or made-wine to the United Kingdom from the Isle of Man constituted its importation into the United Kingdom (and references to the charge to excise duty as a result of section 54 or 55 and to the excise duty point are to be read accordingly).”
(2) The amendment made by this Resolution has effect in relation to any addition of water or any other substance on or after 1 April 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
40. Rates of tobacco products duty
That—
(1) In Schedule 1 to the Tobacco Products Duty Act 1979 (table of rates of tobacco products duty), for the Table substitute—
“TABLE
(2) The amendment made by this Resolution comes into force at 6pm on 11 March 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
41. Vehicle excise duty (rates)
That—
(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty) is amended as follows.
(2) In paragraph 1 (general rate)—
(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£265” substitute “£270”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£160” substitute “£165”.
(3) In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), for the Table substitute—
(4) In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—
“(a) in column (3), in the last two rows, “320” were substituted for “555” and “570”, and
(b) in column (4), in the last two rows, “330” were substituted for “565” and “580”.”
(5) In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), for Table 1 (vehicles other than higher rate diesel vehicles) substitute—
(6) In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—
(7) In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—
(a) in paragraph (a) (reduced rate), for “£135” substitute “£140”, and
(b) in paragraph (b) (standard rate), for “£145” substitute “£150”.
(8) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—
(a) in paragraph (a), for “£440” substitute “£465”, and
(b) in paragraph (b), for “£450” substitute “£475”.
(9) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£260” substitute “£265”.
(10) In paragraph 2(1) (rates for motorcycles)—
(a) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£43” substitute “£44”,
(b) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£66” substitute “£67”, and
(c) in paragraph (d) (other cases), for “£91” substitute “£93”.
(11) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
42. Vehicle excise duty (applicable CO2 emissions figure)
Resolved,
That—
(1) In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) in paragraph 1GA(5) (meaning of “the applicable CO2 emissions figure”)—
(a) omit “and” at the end of paragraph (a),
(b) in paragraph (b)—
(i) after “figure” insert “of a vehicle first registered before 1 April 2020”,
(ii) for “light-duty” substitute “light”, and
(iii) after “EU certificate of conformity” insert “or UK approval certificate”, and
(c) at the end of paragraph (b) insert “, and
(c) for the purpose of determining the applicable CO2 emissions figure of a vehicle first registered on or after 1 April 2020, ignore any values specified in an EU certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values”.
(2) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
43. Vehicle excise duty (electric vehicles: extension of exemption)
Resolved,
That—
(1) The Vehicle Excise and Registration Act 1994 is amended as follows.
(2) In paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO2 emissions) omit sub-paragraphs (5) and (6) (no exemption if vehicle price exceeds £40,000 etc).
(3) As a consequence, Part 1AA of Schedule 1 (annual rates of duty: light passenger vehicles registered on or after 1 April 2017) is amended as follows.
(4) In paragraph 1GB (exemption from paying duty on first vehicle licence for certain vehicles)—
(a) in sub-paragraph (1) omit “(2) or”, and
(b) omit sub-paragraph (2).
(5) In paragraph 1GD (rates of duty payable on any other vehicle licence for vehicle), in sub-paragraph (2) omit “or (4)”.
(6) In paragraph 1GE (higher rates of duty: vehicles with a price exceeding £40,000)—
(a) omit sub-paragraphs (3) and (4), and
(b) in sub-paragraph (5) for “sub-paragraphs (2) and (4) do” substitute “Sub-paragraph (2) does”.
(7) In paragraph 1GF (calculating the price of a vehicle), in sub-paragraph (1) omit “and (3)(a)”.
(8) The amendments made by this Resolution come into force on 1 April 2020 but do not apply in relation to licences in force immediately before that date.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
44. Vehicle excise duty (motor caravans)
Resolved,
That—
(1) In the Vehicle Excise and Registration Act 1994, in Part 1AA of Schedule 1 (annual rates of duty: light passenger vehicles registered on or after 1 April 2017), paragraph 1GA is amended as follows.
(2) After sub-paragraph (1) insert—
“(1A) But this Part of this Schedule does not apply to a motor caravan which is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 12 March 2020.”
(3) After sub-paragraph (2) insert—
“(2A) For the purposes of sub-paragraph (1A) a vehicle is a “motor caravan” if the certificate mentioned in sub-paragraph (1) (b) identifies the vehicle as a motor caravan within the meaning of Annex II to Directive 2007/46/EC.”
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
45. Vehicle excise duty (exemption in respect of medical courier vehicles)
Resolved,
That—
(1) Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles) is amended as follows.
(2) In the heading before paragraph 6, after “Ambulances” insert “, medical courier vehicles”.
(3) After paragraph 6 insert—
“6A (1) A vehicle is an exempt vehicle if—
(a) it is used primarily for the transportation of medical items,
(b) it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and
(c) it is registered under this Act in the name of a charity whose main purpose is to provide services for the transportation of medical items.
(2) In this paragraph—
“charity” means a charity as defined by paragraph 1 of Schedule 6 to the Finance Act 2010;
“medical items” means items intended for use for medical purposes, including in particular—
(a) blood;
(b) medicines and other medical supplies;
(c) items relating to people who are undergoing medical treatment;
“item” includes any substance.”
(4) The amendments made by this Resolution come into force on 1 April 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
46. Hydrocarbon oil duties (private pleasure craft)
Resolved,
That provision may be made as regards the use of rebated fuels in private pleasure craft.
47. Rates of air passenger duty
Resolved,
That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year increasing the rates of air passenger duty.
48. Amounts of gross gaming yield charged to gaming duty
Resolved,
That provision may be made increasing the amounts of gross gaming yield specified in the table in section 11(2) of the Finance Act 1997.
49. Rates of climate change levy from April 2020
Resolved,
That—
(1) Paragraph 42 of Schedule 6 to the Finance Act 2000 (climate change levy: amount payable by way of levy) is amended as follows.
(2) In sub-paragraph (1), for the table substitute—
“TABLE
(3) In sub-paragraph (1)—
(a) in paragraph (ba) (reduced-rate supplies of electricity), for “7” substitute “8”,
(b) after that paragraph insert—
“(bb) if the supply is a reduced-rate of supply of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state, 23 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;”, and
(c) in paragraph (c) (other reduced-rate supplies), for “22” substitute “19”.
(4) In consequence of the amendment made by paragraph (3) of this Resolution, in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for the definition of “r” substitute—
“r= 0.92 in the case of electricity; 0.77 in the case of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state; and 0.81 in any other case.”
(5) The amendments made by this Resolution have effect in relation to supplies treated as taking place on or after 1 April 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
50. Rates of climate change levy (future years)
Resolved,
That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year amending the rates of climate change levy.
51. Rates of landfill tax
Resolved,
That—
(1) Section 42 of the Finance Act 1996 (amount of landfill tax) is amended as follows.
(2) In subsection (1)(a) (standard rate), for “£91.35” substitute “£94.15”.
(3) In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a) for “£91.35” substitute “£94.15”, and
(b) for “£2.90” substitute “£3”.
(4) The amendments made by this Resolution have effect in relation to disposals made (or treated as made) on or after 1 April 2020.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
52. Carbon emissions tax
Resolved,
That provision may be made about carbon emissions tax.
53. Greenhouse gas emissions trading schemes
Resolved,
That provision may be made for the imposition of charges by the allocation, in return for payment, of allowances under paragraph 5 of Schedule 2 to the Climate Change Act 2008.
54. Import duty (international trade disputes)
Resolved,
That provision may be made amending section 15(1)(b) of the Taxation (Cross-border Trade) Act 2018.
55. Priority of certain HMRC debts on insolvency
Resolved,
That provision may be made conferring, on the insolvency of a person, a priority as regards an amount owed by the person to the Commissioners for Her Majesty’s Revenue and Customs in respect of—
(a) value added tax, or
(b) certain deductions that the person is required to make from a payment made to another person.
56. Joint and several liability of individuals for tax liabilities of companies etc
Resolved,
That provision may be made for individuals to be jointly and severally liable, in certain circumstances involving insolvency or potential insolvency, for amounts payable to the Commissioners for Her Majesty’s Revenue and Customs by bodies corporate or unincorporate.
57. Operation of the general anti-abuse rule
Resolved,
That provision may be made—
(a) about the procedural requirements and time limits for the making of adjustments by virtue of section 209 of the Finance Act 2013, and
(b) amending paragraph 5 of Schedule 43C to that Act.
58. Tax relief for scheme payments etc
Resolved,
That provision (including provision having retrospective effect) may be made for tax relief in respect of—
(a) payments made under or otherwise referable to the Windrush Compensation Scheme,
(b) payments under the Troubles Permanent Disablement Payment Scheme, and
(c) other compensation payments made by or on behalf of a government, public authority or local authority.
59. HMRC exercise of officer functions
Resolved,
That provision (including provision having retrospective effect) may be made about things done by Her Majesty’s Revenue and Customs in the exercise of functions conferred by or under enactments relating to taxation on officers of Revenue and Customs.
60. Tax returns (limited liability partnerships)
Resolved,
That provision (including provision having retrospective effect) may be made about tax returns in relation to limited liability partnerships that are not carrying on a trade, profession or business with a view to profit.
61. Preparatory expenditure on plastics tax
Resolved,
That provision may be made about preparations by the Commissioners for Her Majesty’s Revenue and Customs for the introduction of a new tax to be charged in respect of certain plastic packaging.
62. Limits on local loans
Resolved,
That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made increasing to £115 billion, with power to increase by order to £135 billion, the limit imposed by section 4 of the National Loans Act 1968 in relation to loans made in pursuance of section 3 of that Act.
63. Incidental provision etc
Resolved,
That it is expedient to authorise—
(a) any incidental or consequential charges to any duty or tax (including charges having retrospective effect) that may arise from provisions designed in general to afford relief from taxation, and
(b) any incidental or consequential provision (including provision having retrospective effect) relating to provision authorised by any other resolution.
Finance (Money)
Queen’s recommendation signified
Resolved,
That, for the purposes of any Act of the present Session relating to finance, it is expedient to authorise—
(a) the payment out of money provided by Parliament of sums incurred by the Commissioners for Her Majesty’s Revenue and Customs which is attributable to the increase in the percentage in section 104M(3) of the Corporation Tax Act 2009, and
(b) any increase in the sums payable out of or into the National Loans Fund which is attributable to increasing to £115 billion, with power to increase by order to £135 billion, the limit imposed by section 4 of the National Loans Act 1968 in relation to loans made in pursuance of section 3 of that Act.
Ordered,
That a Bill be brought in upon the foregoing Resolutions;
That the Chairman of Ways and Means, the Prime Minister, Mr Chancellor of the Exchequer, Secretary Matt Hancock, Secretary Alok Sharma, Secretary Grant Shapps, Steve Barclay, John Glen, Kemi Badenoch and Jesse Norman bring in the Bill.
Finance Bill
Jesse Norman accordingly presented a Bill to grant certain duties, to alter other duties and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
Bill read the First time; to be read a Second time tomorrow, and to be printed (Bill 114).